Amendment status not verified — confirm the current text below against the official source.
In section 9 of the principal Act, for sub-section (4), the following sub-section shall be substituted, namely:— 35 "(4) The Government ma, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply olspocifled categories of'goods or services or both received from an unregistered supplicr. pay the tax on reverse charge basis as the recipient of such supply of goads or ser% ices or both, and all the provisions Of (his Act shall apply to such recipient as if he is the .n person liable for paying the tax in relation to such supply of goods or services or both.". Ammidmcnt S. In section 10 of the pthipal Act,— of section UI (a) in sub-section (1)—. (i) for the words "in lieu of the tax pa able b him, an amount calculated at 45 such rate", the words, brackets and figures In lieu of the tax payable by him Alnendmcifl of sc,uc,n 9 —I— 15, November, 2018 The Nagaland Gazette, Part-V 99 under sub-section (J) of section 9, an amount of tax calculated at such rale" shall be substituted; (d) in the proviso, for the words "one erore rupees", The words "one crore and fifty lakh rupees" shall be substituted; •(W) after the proviso. the following proviso shall be inserted, namely:— "Provided t\srihri- that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (1) of paragraph 6 of Schedule LI). of value not exceeding ten per cent. of turnover in the State in the w preceding financial year or five lakh rupees. whichever is higher.": (b) in sub-section 2). for clause (a), the following clause shall be substituted, namely:— (a) in clause (h), for the Explanation, the following E.xp/anauon shall be SUbSUP.ItCd, namely:— Explanation.—For the purposes of this clause, it shll be deemed that the registered person has recied the goods or, as the case may be, services— (I) where the goods are delivered by the supplier to a recipient or an) other person on the direction of such registered person, o. hether acting as an agent or otherwise, before or during movement of goods, either by way of transfer oIdocumenrs of title to goods or otherwise: (ii where the services are provided by the supplier to any person on the direction of and on account of such registered person."; 30 (h.) in clause W. for the word and figures "section 4 1'. the words, figures and letter 'secion $l or section 4.A" shall he kubstitutcd.