TaxTMI 
TaxTMI 
TaxTMI 
Supersession Notification F.NO.FIN/REV- 3/GST/1/08(Pt-1)"E" dated the 30th June, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....he whole of the state tax leviable thereon under section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017). SCHEDULE S. No. Chapter/Heading/Sub-heading/Tariff item Description of goods (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls 6. 0106 Other live animals such as Mammals, Birds, Insects 7. 0201 Meat of bovine animals, fresh or chilled 8. 0203, 0204, 0205, 0206, 0207, 0208, 0209 All goods, fresh or chilled 9. 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 All goods, other than fresh or chilled, other than pre-packaged and labelled 10. 03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] 11. 0301 Live fish 12. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 13. 0304, 0306, 0307, 0308,0309 All goods, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....an pre-packaged and labelled 40. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 41. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets, other than pre-packaged and labelled 42. 08 Dried makhana, whether or not shelled or peeled, other than pre-packaged and labelled 43. 0801 Coconuts, fresh or dried, whether or not shelled or peeled 44. 0801 Brazil nuts, fresh, whether or not shelled or peeled 45. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Corylus spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, Pine nuts, fresh, whether or not shelled or peeled 46. 0803 Bananas, including plantains, fresh or dried 47. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. 48. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clemen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing 0713 (pulses) [other than guar meal (HS 1106 10 10) and guar gum refined split (HS 1106 10 90)], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. other than pre-packaged and labelled 76. 1106 10 10 Guar meal 77. 12 All goods of seed quality 78. 1201 Soya beans, whether or not broken, of seed quality 79. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality 80. 1204 Linseed, whether or not broken, of seed quality 81. 1205 Rape or colza seeds, whether or not broken, of seed quality 82. 1206 Sunflower seeds, whether or not broken, of seed quality 83. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Safflower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality 84. 1209 Seeds, fruit and spores, of a kind used for sowing. Explanation: This entry does not cover seeds meant for any use other than sowing 85. 1210 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... hay and straw, supplement and additives, wheat bran and de-oiled cake other than rice bran 106. 2306 De-oiled rice bran 107. 2306 Cotton seed oil cake 108. 2302, 2309 Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda 109. 2501 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water 110. 26 Uranium Ore concentrate 111. 2716 00 00 Electrical energy 112. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 113. 30 or any other Chapter Drugs or medicines listed in Annexure I 114. 3002 Human Blood and its components 115. 3006 All types of contraceptives 116. 3101 All goods and organic manure, other than pre-packaged and labelled 117. 3304 Kajal (other than kajal pencil sticks), Kumkum, Bindi, Sindur, Alta 118. 3825 Municipal waste, sewage sludge, clinical waste 119. 3926 Plastic bangles 120. 4014 Condoms and contraceptives 121. 4016 Erasers 122. 440....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 6912 00 40 Earthen pot and clay lamps 152. 69 Idols made of clay 153. 7018 Glass bangles (except those made from precious metals) 154. 7117 Bangles of lac/shellac 155. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella. 156. 8214 Pencil sharpeners 157. 8445 Charkha for hand spinning of yarns, including amber charkha 158. 8446 Handloom [weaving machinery] 159. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 160. 9021 Hearing aids 161. 92 Indigenous handmade musical instruments as listed in Annexure II 162. 9603 Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles 163. 9608,9609 Pencils (including propelling or sliding penci....
X X X X Extracts X X X X
X X X X Extracts X X X X
....packaged and labelled" means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are "pre-packed" as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder; (iii) "tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (iv) "Government entity" shall mean an authority or a board or any other body including a society, trust, corporation, which is- (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority; (b) the rules for the interpretation of the First Schedule to the s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....43. Gethu or Jhallari 44. Gubguba or Jamuku - Percussion string instrument 45. Pulluvan kutam 46. Santoor - Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Kuzhal 51. Nadaswaram 52. Shehnai 53. Sundari 54. Tangmuri 55. Alghoza - double flute 56. Bansuri 57. Venu (Carnatic flute) Pullanguzhal 58. Mashak 59. Titti 60. Sruti upanga 61. Gogona 62. Morsing 63. Shruti box 64. Harmonium (hand-pumped) 65. Ekkalam 66. Karnal 67. Ramsinga 68. Kahal 69. Nagphani 70. Turi 71. Dhad 72. Damru 73. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori - Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala/tabl/chameli - goblet....