Section 7 of Nagaland GST Act 2017 ( Section 7 of Nagaland GST Act 2017 explains Scope of Supply and is covered in CHAPTER III: LEVY AND COLLECTION OF TAX ) Scope of Supply. 7. (1) For the purposes of this Act, the expression “supply” includes–– (a) all forms of supply of goods or services or both such as sale, transfer,… Read More »
Section 6 of Nagaland GST Act 2017 ( Section 6 of Nagaland GST Act 2017 explains Authorisation of officers of central tax as proper officer in certain circumstance and is covered in CHAPTER II: ADMINISTRATION ) Authorisation of officers of central tax as proper officer in certain circumstance. 6. (1) Without prejudice to the provisions of this Act, the officers appointed… Read More »
Section 5 of Nagaland GST Act 2017 ( Section 5 of Nagaland GST Act 2017 explains Powers of Officers and is covered in CHAPTER II: ADMINISTRATION ) Powers of Officers 5. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2)… Read More »
Section 4 of Nagaland GST Act 2017 ( Section 4 of Nagaland GST Act 2017 explains Appointment of Officers and is covered in CHAPTER II: ADMINISTRATION ) Appointment of Officers 4. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this… Read More »
Section 3 of Nagaland GST Act 2017 ( Section 3 of Nagaland GST Act 2017 explains Officers under this Act and is covered in CHAPTER II: ADMINISTRATION ) Officers under this Act. 3. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:–– (a) Principal Commissioner or Chief Commissioner of State tax, (b) Special… Read More »
Section 2 of Nagaland GST Act 2017 ( Section 2 of Nagaland GST Act 2017 explains Definitions and is covered in CHAPTER I: PRELIMINARY ) Definitions 2. In this Act, unless the context otherwise requires,–– (1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (4 of 1882);… Read More »
Section 1 of Nagaland GST Act 2017 ( Section 1 of Nagaland GST Act 2017 explains Short title, extent and commencement and is covered in CHAPTER I: PRELIMINARY ) Short title, extent and commencement. 1. (1) This Act may be called the Nagaland Goods and Services Tax Act, 2017. (2) It extends to the whole of the Nagaland (3) It… Read More »
GST News 25.01.2018 by CA Satbir Singh Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments GST Judgments GST Press Release GST Press… Read More »