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Section 31: In Schedule III of the principal Act

The Nagaland Goods and Services Tax (Amendment) Act, 2018State Act of Nagaland · Act 6 of 2018

Anrnrncm Tf Schedule III 52of 1962 1$ "0

(t) after paragraph 6, the following paragraphs shall be inserted., namely:— Supply of goods from a place in the non-taxable territory to another place in the nontaxablc territory without such goods entering into India.

a) Supply of warehoused goods to any person bcf&c clearance for home consamption;

'l Supply of good- in the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance ttsme cosurnntion.'.

tha Lxa. as,,ia shall be nLn1beed as Eplaraaiäon I and sftcr Frp1ww2icn I as so numbered, the following £xplanafion shall be inscfld, namely £xp(asiauo.i 2.—For the purposes of paragraph & the expression

2. ss-arehoused good' shall have the same meaning as assigned to it in the Customs Act. 1962.

Where this provision sits

ActThe Nagaland Goods and Services Tax (Amendment) Act, 2018
Section31
Marginal noteIn Schedule III of the principal Act
JurisdictionState of Nagaland
StatusIn force as published by the source

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