GST exemption on specified intra state goods under Nagaland law removes state tax liability for listed categories. Notification under section 11(1) of the Nagaland GST Act supersedes a 2017 notification and exempts intra state supplies of the goods listed in the appended Schedule from the whole of State GST under section 9. Exemptions apply to specified tariff items, headings, sub headings or Chapters and are qualified by conditions such as exclusion of pre packaged and labelled goods, seeds of seed quality, processing state (fresh, chilled, frozen, dried), and defined terms including 'unit container', 'pre packaged and labelled' and 'Government entity'. Interpretation rules of the Customs Tariff First Schedule apply.
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GST exemption on specified intra state goods under Nagaland law removes state tax liability for listed categories.
Notification under section 11(1) of the Nagaland GST Act supersedes a 2017 notification and exempts intra state supplies of the goods listed in the appended Schedule from the whole of State GST under section 9. Exemptions apply to specified tariff items, headings, sub headings or Chapters and are qualified by conditions such as exclusion of pre packaged and labelled goods, seeds of seed quality, processing state (fresh, chilled, frozen, dried), and defined terms including "unit container", "pre packaged and labelled" and "Government entity". Interpretation rules of the Customs Tariff First Schedule apply.
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