Nagaland Govt. exempts certain persons from obtaining registration who are liable to pay tax under reverse charge


F.NO. FIN/REV-3/GST/1/08 (Pt-1)/352

Dated Kohima, the 22nd June, 2017


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 hereby specifies the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.

2. This notification shall come into force on the 24th day of June, 2017.

(Abhijit Sinha) IAS
Finance Commissioner

F.NO. FIN/REV-3/GST/1/08 (Pt-1)/352

Dated Kohima, the 22nd June, 2017

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