Amendment in Notification F.NO.FIN/REV-3/GST/1/08(Pt- 1)(Vol.II)/247 dated the 29th September, 2023

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.... of the powers conferred by sub-section (5) of section 15 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt- 1)(Vol.II)/247 dated the 29th September, 2023, namely: - In the said ....

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....bacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products  containing  tobacco or  nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - (a). "retail sale....

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....reas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e). "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tari....