Amendment status not verified — confirm the current text below against the official source.
In section 16 of the principal Act, in sub'section (2),— Amer.dment Of SCC(j0A 14$ 15, Noventher, 2018 100 The Nagaland Gazette, Part-V (era) vessels and aircraft except when they are used— Q) for making the following taxable supplies, namely:— (A) further supply of such vessels or aircraft; or ft) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft: (ii) for transportation of goods; (ai) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): to Provided that the input tax credit in respect of such services shall be available— () where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein: (if) where received by a taxable person engaged— (I) in the manufacture of such motor vehicles, vcssets or is aircraft; or (11) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft Insured by him: (b) the following supply of goods or services 07 both— (1) food and beverages, outdoor catering, beauty treatment, health 20 services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause a1 or clause tars) t,cqit when used for the purposes specified therein life insurance and health insurance: Aniwdmcnt of sethail 20 Aancndmcnl of section 22 Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply-of the same category of goods or services or both or as an dement of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and 30 (110 travel benefits extended to employees on vacation such as leave or home travel CUfl(CSSIOfl; Provided that the input tax credit in respect of such goods or services or both shall be available, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force..".