Bare ActsThe NAGALAND GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018

Section 9

In section t" cf the principal Act,— Amendmcnz ofseetioa 37 (a) in '

Amendment status not verified — confirm the current text below against the official source.

In section t" cf the principal Act,— Amendmcnz ofseetioa 37 (a) in '.n (.. the folowing Explonarion shall be inserted, namely:— 'E the purposes of this sub-section, the expression 35 'value of ecmpt Suppl>" shall not include the value of activities or transactions specified in Schedule Ill, except those specified in paragraph 5 of the said Schedule.': (b) in ub- section (.5). for clauses (a) and (b), the following clauses shall be substituted. namel%- 40 '(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver, except when they are used for making the following taxable supplies, namely:— (A) further supply of such motor vehicles; or (8) transportation of passengers; or 45 (C) imparting training on driving such motor vehicles; "(a) save as provided in sub-section (1), he is not engaged in the supply of services;".

Section 9 – The NAGALAND GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 | DailyLaw.ai