Monthly Archives: January 2018

13 states starting Ewaybill w.e.f 01.02.2018 for INTRA STATE MOVEMENT

By | January 29, 2018

Ewaybill In addition to introduction of Ewaybill for inter state movement of good w.e.f. 01.02.18, as many as 13 states will also be introducing Ewaybill for INTRA-STATE MOVEMENT w.e.f. same date.These states are Andhra Pradesh, Arunachal Pradesh, Bihar, Haryana, Jharkhand, Karnataka, Kerala, Puducherry(UT), Sikkim, Tamil Nadu, Telangana, Uttar Pradesh, and Uttarakhand. Related Topic on GST … Read More »

Schedule III of Nagaland GST Act 2017 : Activities or transactions which shall be treated neither as a supply of goods nor a supply of services

By | January 28, 2018

Schedule III of Nagaland GST Act 2017 ( Schedule III of Nagaland GST Act 2017 explains Activities or transactions which shall be treated neither as a supply of goods nor a supply of services )   SCHEDULE III [See section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services… Read More »

Schedule II of Nagaland GST Act 2017 : Activities to be treated as supply of goods or supply of services

By | January 28, 2018

Schedule II of Nagaland GST Act 2017 ( Schedule II of Nagaland GST Act 2017 explains Activities to be treated as supply of goods or supply of services )  SCHEDULE II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of… Read More »

Schedule I  of Nagaland GST Act 2017 : Activities to be treated as supply even if made without consideration

By | January 28, 2018

Schedule I  of Nagaland GST Act 2017 ( Schedule I of Nagaland GST Act 2017 explains Activities to be treated as supply even if made without consideration )  SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed… Read More »

Section 174 of Nagaland GST Act 2017 : Repeal and saving.

By | January 28, 2018

Section 174 of Nagaland GST Act 2017 ( Section 174 of Nagaland GST Act 2017 explains Repeal and saving and is covered in CHAPTER XXI: MISCELLANEOUS )  Repeal and saving. 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, (i) the Nagaland Amusements Tax Act, 1965 (Act No.4 of 1965), (ii) Nagaland… Read More »

Section 173 of Nagaland GST Act 2017 : Amendment of certain Acts.

By | January 28, 2018

Section 173 of Nagaland GST Act 2017 ( Section 173 of Nagaland GST Act 2017 explains Amendment of certain Acts and is covered in CHAPTER XXI: MISCELLANEOUS )  Amendment of certain Acts. 173. Save as otherwise provided in this Act, on and from the date of commencement of this Act, the provisions, under any State law, authorizing levy and collection of… Read More »

Section 172 of Nagaland GST Act 2017 : Removal of difficulties.

By | January 28, 2018

Section 172 of Nagaland GST Act 2017 ( Section 172 of Nagaland GST Act 2017 explains Removal of difficulties and is covered in CHAPTER XXI: MISCELLANEOUS ) Removal of difficulties. 172. (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order… Read More »

Section 171 of Nagaland GST Act 2017 : Anti-profiteering Measure.

By | January 28, 2018

Section 171 of Nagaland GST Act 2017 ( Section 171 of Nagaland GST Act 2017 explains Anti-profiteering Measure and is covered in CHAPTER XXI: MISCELLANEOUS ) Anti-profiteering Measure. 171. (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate… Read More »