Finance Department (Revenue Branch) pora khobor te Nagaland Goods aro Services Tax Act, 2017 (4 of 2017) laga 164 Section hisabte kotha manai kena, State Sorkar pora etu Nagaland Goods aro Services Tax Rule, 2017 laga kanoon kan botli kuride kena notun kanoon hisabte banaidese. Etu kan toh :
- Etu kanoon kan edia pora Nagaland Goods aro Services Tax (Twenty Fifth Amendment) Rules, 2018 hobo.
- Aro etu kanoon toh asul te kam julabole kura toh 23rd October, 2017 pora suru kurikena hisabte mani ase koise.
Nagaland Goods aro Services Tax Rules, 2017, Rule 96, Sub-Rule (10) hisabte toh etu Sub-Rule kan toh botli kuride ase. Aro etu botli kura toh 23rd October, 2017 pora kam asulte julabole suru hobole ase. Etu kan toh nejete janai ase :
“(10)Export of Goods or Services nemite Tax diya toh kun-kun etu Tax wabas mange lui etu manu ke ki saman bataise etu nababo. Kele etu nemite saman bata manu ke nejete thaka kanoon manaide kena ase : 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 26thOctober, 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 G.S.R 1321 (E), dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017.”
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