TaxTMI 
TaxTMI 
Seeks to amend notification No N dated 30th June,2017 so as to notify CGST rates of various services.
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....ecessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch)F.NO.FIN/REV-3/GST/1/08 (Pt-1)'N', dated the 30th June, 2017, namely:- In the said notification, (i) in the Table, - (a) against serial number 3, in column (3), - (A) in item (iv),- (I) (II) for sub-item (c), the following sub-item shall be substituted, namely: - '(c) a civil structure or any other original works pertaining to the "In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);'; after sub-item (d), the following sub-items shall be ....
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....given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March, 2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ix)Composite supply of works contract as defined in clause (119) of section 2 of the Nagaland Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified in item (iii)or item (vi) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or Government Entity. a ....
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....vii), (viii), (ix), (x)and (xi) above. 9 (b) against serial number 9, in the entry in column (3), initem (v), for the words “natural gas", the words and brackets "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) "(ii) Time charter of vessels for transport of goods. (iii) Rental services of transport 2.5 vehicles with or without operators, 9 other than (i) and (ii) above. (5) Provided that credit of input tax charged on goods....
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....namely: - (3) "(vii) Time charter of vessels for transport of goods. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. (4) 2.5 Same rate of state tax as applicable on supply of like goods involving transfer of title in goods. (5) Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation no. (iv)]. (f) (g) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words "supplying the service", the words and brackets ", other than the input tax ....
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....or serial number 25 and the entries relating thereto, the following shall be substituted, namely:- (1) "25 (2) Heading 9987 (3) (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Nagaland Goods and Services Tax Act, 2017. (4) 2.5 (ii) Maintenance, repair and installation (except construction) services, other than (i) 9 above. (5) that Provided credit of input tax charged on goods and services has not been taken [Please refer to Explanation (iv)]. -"; no. (j) against seria....
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....raph films, casinos, race club, any sporting event such as Indian Premier League and the like. 14 (B) in item (vi), after the brackets and figures "(iii)", the brackets and figures "(iiia)," shall be inserted; (ii) for paragraph 2, the following shall be substituted, namely: - "2. In case of supply of service specified in column (3),initem (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi),against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be,the value of such supply shall be equivalent to the total amou....