Kohima, October 26 (MExN): The Finance Department (Revenue Branch) in a notification has informed that in exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government has made the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely: (1) These rules may be called the Nagaland Goods and Services Tax (Twenty Fifth Amendment) Rules, 2018; (2) They shall be deemed to have come into force with effect from the October 23, 2017.
In the Nagaland Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from October 23, 2017, namely: (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Nagaland, Finance Department (Revenue Branch), notification F.NO.FIN/REV-3/GST/1/08 (Pt-l)/52 dated the 26th October, 2017 or notification F.NO.FIN/REV-3/GST/1/08 (Pt-l)/54 dated the October 26, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1321 (E), dated the October 23, 2017 or notification No. 78/2017-Customs, dated the October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1272(E), dated the October 13, 2017 or notification No. 79/2017-Customs, dated the October 13, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1299 (E) dated the October 13, 2017.
