Amendment in Notification No F.NO.FIN/REV3/GST/1/(Pt-1) “N” ,30th June,2017 - Exempt supply of Services.

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.... In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch)....

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....ritory or local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, ot....

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....he Union Territory Goods and Services Tax Act.           Nil Nil"; (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil....

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....Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G....