Nagaland Goods and Services Tax

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In exercise of the powers conferred by sub-rule (4) of rule 48 of the Nagaland Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV- 3/GST/l/08(Pt-1)(Vol. 1 )/65 dated the 21st March 2020, namely:-

In the said notification, in the first paragraph, with effect from the 1st day of April 2022, for the words “fifty crore rupees”, the words “twenty crore rupees” shall be substituted.

From the Government of Nagaland, Finance Department (Revenue Branch)

In exercise of the powers conferred by sub-section (2) of section 23 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, maked the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/l/08(Pt-l)(Vol.l)/227 dated the 29th March 2019, namely:-

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

“4.6815Fly ash bricks or fly ash aggregate with 90 per cent, or more fly ash content; Fly ash blocks
5.6901 00 10Bricks of fossil meals or similar siliceous earths
6.6904 10 00Building bricks
7.6905 10 00Earthen or roofing tiles”.

The notification shall come into force on the 1st day of April 2022.

In another notification, the State Finance Department stated that in exercise of the powers conferred under the proviso to sub-section (1) of section 10 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/l/08(Pt-l)(Vol.l)/80 dated 7th March 2019, namely:-

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

“4.6815Fly ash bricks or fly ash aggregate with 90 per cent, or more fly ash content; Fly ash blocks
5.6901 00 10Bricks of fossil meals or similar siliceous earths
6.6904 10 00Building bricks
7.6905 10 00Earthen or roofing tiles”.

The notification shall come into force on the 1st day of April 2022.

The State Finance Department notified that in exercise of the powers conferred by sub-section (1) 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 makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/l/08(Pt-l)”D” dated 30th June 2017, namely:-

In the said notification,

(a)    in Schedule I – 2.5%, serial numbers 225B, 226, 227, 228 and the entries relating thereto shall be omitted;

(b)   in Schedule II – 6%, after serial number 176A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: –

“176B6815Fly ash bricks or fly ash aggregate with 90 per cent, or more fly ash content; Fly ash blocks
176C6901 00 10Bricks of fossil meals or similar siliceous earths
176D6904 10 00Building bricks
176E6905 10 00Earthen or roofing tiles”.

The notification shall come into force on the 1st day of April 2022.

In another notification, the State Finance Department informed that in exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby exempts the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the state tax leviable thereon under section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table:

Table

Sl. No.Tariff item, sub-heading, heading or ChapterDescriptionRateCondition No.
(1)(2)(3)(4)(5)
1.6815Fly ash bricks or fly ash aggregate with 90 per cent, or more fly ash content; Fly ash blocks3%1
2.6901 00 10Bricks of fossil meals or similar siliceous earths3%1
3.6904 10 00Building bricks3%1
4.6905 10 00Earthen or roofing tiles3%1

Explanation. —

(i)                 For the purposes of this notification, “Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

(ii)               The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

ANNEXURE

Condition No.Condition
1(a)    credit of input tax charged on goods or services used exclusively in supplying such goods has not been taken; and(b)   credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and the rules made thereunder.

 This notification shall come into force on the 1st day of April 2022.

Nodal Officer

In pursuance to the D.O. No. 30/30/2021-Insolvency dated 8th March 2022, received from the Ministry of Corporate Affairs, Government of India, New Delhi, the Governor of Nagaland is pleased to nominate Taliremba, Commissioner & Secretary, Finance Department, Government of Nagaland as the Nodal Officer to act as interface better the State and the Insolvency and Bankrupt CT Board of India for Insolvency and Bankrupt CT Code (IBC) related matters.

Source: DIPR