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 $l or section 4.A" shall he kubstitutcd.
9. In section t" cf the principal Act,— Amendmcnz ofseetioa 37
(a) in '.n (.. the folowing Explonarion shall be inserted, namely:— 'E the purposes of this sub-section, the expression 35 'value of ecmpt Suppl>" shall not include the value of activities or transactions specified in Schedule Ill, except those specified in paragraph 5 of the said Schedule.':
(b) in ub- section (.5). for clauses (a) and (b), the following clauses shall be substituted. namel% 40 '(a) motor vehicles for transportation of persons having approved seating capacity of not more than thirteen persons (including the driver, except when they are used for making the following taxable supplies, namely:— (A) further supply of such motor vehicles; or
(8) transportation of passengers; or 45 (C) imparting training on driving such motor vehicles;
"(a) save as provided in sub-section (1), he is not engaged in the supply of services;".
6. In section 12 of the principal Act. in sub-section (2). in clause (a), the words, ,mcndme,t brackets and figure "sub-section (!)of" shall be omitted. of szmon 12
7. In section 13 of the principal Act, in sub-section (2), the words, brackets and figure nendmnt "sub-section (2) of" occurring at both the places, shalt be omitted. Of 5C1IOfl 33
8. In section 16 of the principal Act, in sub'section (2),— Amer.dment Of SCC(j0A 14$ 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..".
10. In section 20 of the principal Act, in the Explanation. in clause (c), for the words and figures "under entry 84.", the words, figures and letter "under entries U and 92A" shall be substituted.
11. In section 22 of the principal Act,—
(a) after sub-section (1). the following proviso shall be inserted, o namely:— "Provided further that the Government may, at the request of a special category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as 4s may be so notified.";
11 15, November, 2018 The Nagaland Gazette, Part-V 101
(b) in the Expignation. in clause (i1), after the word "Constitution" the words "except the State of Jammu and Kashmir and States of Arunachal Pradesh, Assarn, Himachal Pradesh, Meghalaya. Sikkim and Unarakhand" shall be inserted.".
12. In section 24 of the principal Act, in clause (4 after the words "commerce operator".
th words and figures who is required to collect tax at source under section 52" shall he inserted.
13. In section 25 of the principal Act,—
(a) in sub-section (/). after the proviso and before the Explanation, the following proviso shall be inserted, namely:— "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply fora separate regiStrati0fl as distinct from his place of business located outside the Special Economic Zone in the same State.":
is (b) in sub-section (2% for the proviso, the followirg proviso shall be substituted.
namely:— to 28 of 2005, Amendment of sectloll, 24 Amendment of sectici' 2.
"Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.".
20 14. In section 29 of the principal Act,— Amendment
(a) in the marginal heading after the word "Cancellation", the words "or D(1tII 0 suspension" shall be inserted:
(it) in sub-section (1), after clause (c). the following proviso shall be inserted.
namely:- 25 "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.";
(C) in sub-section (2), after the proviso, the fiIloting proviso shall be inserted.
namely:- 30 "Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.".
15. in section 34 oldie principal Act,— Amefidmem ifeun 34
(a) in sub-section (1).- 33 (1) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted;
(1) for the words "a credit note", the words 'one or more credit notes for supplies made in a financial year" shall be substituted;
(b) in sub-section (3)."' 4!) (,) for the wards "Where a tax invoice has". the wards "Where one or more tax invoices have" shall be substituted;
(II) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted.