Nagaland govt notifies on GST ACT 2017

Kohima, November 7 (DIPR): In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, has made the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV- 3/GST/1/08 (Pt-1)”G” dated the 30th June, namely:-

 

In the said notification,-

(i) After S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:

In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, has made the following amendments in the notification of Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08 (Pt-1)”E” dated the 30th June, 2017, namely:-

 

In the said notification:-

(A) In the Schedule:-

(i) After S. No. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(ii) After S. No. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –

(B) In the Explanation, after clause (iv), the following clause shall be inserted, namely:-

 

“(v) The phrase “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.”.

 

(C) In ANNEXURE I, after point (b), the following proviso shall be inserted

“Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the Commissioner of State tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii) (a); and he has authorized the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.”

 

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