Amendment in Notification No. F.NO.FIN/REV- 3/GST/1/08(Pt-1)"N" dated the 30th June, 2017

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....mendations of the Council, hereby makes the following further amendments in the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV- 3/GST/1/08(Pt-1)"N" dated the 30th June, 2017, and was last amended vide notification F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/6 dated 16th January, 2025 namely :- In the said notification,- (1) with effect from the 22nd day of September, 2025,- (a) in the Table, - (i) against serial number 3, in column (3), - (A) against item (vii), for the entry in column (4), the entry "9" shall be substituted; (B) against item (viii), for the entry in column (4), the entry "9" shall be substituted; (C) against item (x), for the entry in column (4), the e....

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....m (v), in the entry in column (4), for the figure "6", the figure "9" shall be substituted; (D) for item (vi) in column (3) and the entries corresponding relating thereto in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(vi) Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where;     a. Transportation of goods by any mode of transport other than air is involved. 2.5 Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportat....

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....to supply of a service other than by way of transport of goods from a place in India to another place in India. "; (v) against serial number 10,- (A) in column (3), against item (i), in the entry in column (4), for the figure "6", the figure "9" shall be substituted; (B) for item (ia) in column (3) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted: - (3) (4) (5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same l....

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....serial number 38 below"; (ix) against serial number 24, in column (3), against item (ii), for the entry in column (4), the entry "9" shall be substituted; (x) for serial number 26 and the entries relating thereto, the following shall be substituted:- (1) (2) (3) (4) (5) "26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); 0.75 -"; (ii) Services by way of job work in relation to- (a) all food and food products falling under Chapters 1 to 22 in the Firs....

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....an diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (j) handicraft goods; (k) umbrella. 2.5 (iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption; 9 (iv) Services by way of job work other than (i), (ii), and (iii) above. 9 (v) Services by way of any treatment or process on goods belonging to another person, in relation to - a. printing of newspapers, books (including Braille books), journals and periodicals; b. printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (....

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....ices; and other miscellaneous services including services nowhere else classified). Explanation.- For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract central tax  prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item. 9 -"; (xiv) against serial number 38, in column (3), for the Explanation, the following explanation shall be substituted, namely :- "Explanation :- This entry shall be read in conjunction with serial number 437 of Schedule I of notification F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/16 dated 17th September, 2....