Seeks to amend notification No. FIN/REV-3/GST/1/08(Pt-1)/035 "O" dated 30th June,2017 so as to exempt certain services.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the notification of the Government of Nagaland, Finance Department (Revenue Branch)F.NO.FIN/REV-3/GST/1/08 (Pt-1)'O', dated the 30th June, 2017, namely:- In the said notification, in the Table, - (a) against serial number 3, in the entry in column (3), after the words "a Governmental Authority" the words " or a Government Entity" shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) "3A Chapter 99 (3) (4) (5) Nil"; Composite supply of goods and services in Nil whichthe value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provide....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent."; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) "29A (2) Heading 9971 or Heading 9991 (3) (4) Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil (5) Nil"; (g) against serial number 36,in the entry in column (3), in item (c), for the words "fifty thousand", the words "two lakhs" shall be substituted; (h) after....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- "(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;"; (iii) in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:- "(iii) the Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... supply of online educational journals or periodicals:"; (C) in the proviso, for the word, brackets and letter “entry (b)”, the words, brackets and letters "sub-items (i), (ii) and (iii) of item (b)" shall be substituted; (D) after the proviso, the following proviso shall be inserted, namely:- "Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; or (ii) education as a part of an approved vocational education course."; (p) against serial number 77, in the entry in column (3), in item (c), for the words "five thousand", the words "seven thousa....