Seeks to supersede notification F.NO.FIN/REV-3/GST/1/08(Pt-1) (Vol.II)/109 dated the 18th November 2021 and amend Notification F.NO.FIN/REV-3/GST/1/08(Pt-1)'N' dated the 30th June 2017 - F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/121 - Nagaland SGST
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GST recipient definition narrowed, replacing broader governmental references and removing linked condition entries. The State government amends the specified notification by substituting the phrases identifying recipients in serial number 3 of the TABLE with 'Union territory or a local authority' for listed items, and omits the corresponding entries in the Condition column for those items; the amendment supersedes the earlier notification and takes effect from the notified commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The State government amends the specified notification by substituting the phrases identifying recipients in serial number 3 of the TABLE with "Union territory or a local authority" for listed items, and omits the corresponding entries in the Condition column for those items; the amendment supersedes the earlier notification and takes effect from the notified commencement date.
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