Seeks to supersede notification No F.NO.FIN/REV-3/GST/l/08 (Pt-l) "C", dated the 30th June, 2017

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....exercise of the powers conferred under the provision to sub-section (1) of section 10 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereinafter referred to as the said Act), and in supersession of the notification F.NO.FIN/REV-3/GST/l/08 (Pt-l) "C", dated  the 30^th June, 2017, except as things done or omitted to be done before such supersession, the State Government, on the r....

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....a, (viii) Uttarakhand: Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified ....