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of <h1>Nagaland GST Act 2017: New Composition Scheme for Service Suppliers with Turnover up to 50 Lakh Rupees.</h1> The Nagaland Finance Department issued a notification under the Nagaland Goods and Services Tax Act, 2017, effective April 1, 2019. It introduces a composition scheme for service suppliers with a turnover of up to 50 lakh rupees, allowing them to pay a 3% state tax. Eligible suppliers must meet specific conditions, including not engaging in inter-State supplies or using e-commerce platforms that require tax collection at source. They cannot collect tax from recipients or claim input tax credit. The notification excludes certain goods like ice cream, pan masala, and tobacco from this scheme.
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