Seeks to notify certain services to be taxed under RCM under section 9(4) of SGST Act

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....e powers conferred by sub-section (4) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregistered supplier ....

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....d in notification F.NO.FIN/REV-3/GST/1/08 (Pt-1)"N" dated 30^th June, 2017, at items (i), (ia), (ib), (ic) and (id) against serial No. (3), as amended. Promoter. 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) which constitute the shortfall from the minimum value of goods or services or both required to be purchased b....

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.... For the purpose of this notification, - (i)  the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii)  "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP); (iii)  the term "Real Estate Project (REP)"....