Amendment status not verified — confirm the current text below against the official source.
(1) This Act may be called the Nagaland Goods and Services lax (Amendment)sin wie and Act. 2018. mMecn.fIt (2) Save as otherwise provided, the provisions of this Act shall come into force on 5 such date as the State Government may. by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. f2ot7 2. In section 2 of the Nagaland Goods and Services Tax Act, 2017 (herein after referred to Arnendn-. to as the principal Act),— (a) in clause (4),— (1) for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted; 98 The Nagaland Gazette, Part-V 15, November, 2018 (b) in clause (16) for the words 'Central Board of Excise and Customs", the words, Central Board of Indirect Taxes and Customs" shall be substituted: in clause I?. for sub-clause (h). the flkin sub-clause shall be substituted. s namels':— l/t) activities of race club including bs way of 1otatisaio or a license to book maker or activities of a licensed book maker in such club: and" (d) clause (18) shall be omitted; (e) in clause (35). for the ttcrd, braclets and letter 'clause (cr, the word, brackets to and letter "clause (b)" shall be substituted: (I) In clause (69) in sub--clause (0. alter the uord and figures "article 371". the words, figures and letter "and article 3713" shall he inserted; () in clause (/02). the following Explanation shall be inserted. namely:— lrphmazon,—Eor the removal of doubts, it is hereb clarified that the expression 'services" includes facilitating or arranging transactions in securities;' Amendment 3 In section 7 of the principal Act, with effect from the 1st day of Jul). 2017,-- Ofcctton 7 (a) in sub-section (1), - (1) in clause W. aer the words "or furtherance of business;". the word 20 "and" shall be inserted and shall always be deemed to have been inserted, (i:) in clause (c), after the words "a consideration" the word "and" shall be omitted and shall always be deemed to have been omitted; Wi) clause (d) shall be omitted and shall always be deemed to have been omitted; (b) after sub-section (1), the following sub-section shall be inserted and shall always be deemed to have been inserted, namely:--- 11A) where certain activities or transactions constitute a supply in accordance with the provisions of sub-section (1), they shall he treated either a,, supply of goods or supply of services as referred to in Schedule (c) in sub-section (3). for the words, brackets and figures -sub- sections. (1) and (2)", the words, brackct, figures and letter ub.sei ions (I). ()A and (2)" shall be substituted