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of <h1>Nagaland Updates GST Exemptions: New Serial Entries for Transport, Banking, and Rehabilitation Services Effective January 2019.</h1> The Government of Nagaland has issued amendments to Notification No. FIN/REV-3/GST/1/08 (Pt-1) 'O' dated June 30, 2017, under the Nagaland Goods and Services Tax Act, 2017. Effective January 1, 2019, these amendments include new serial entries for services exempt from GST, such as transport services provided to government entities, banking services to Basic Saving Bank Deposit account holders under PMJDY, and services by rehabilitation professionals. Additionally, the definition of 'financial institution' is updated to align with the Reserve Bank of India Act, 1934. Certain serial numbers and entries are also revised or omitted.
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