Amendment of section 16 and 17

In section 16 of the Nagaland Goods and Services Tax Act, in sub-section (2), - (i) In the second proviso, for the words "paid to his output tax liability, along with interest thereon", the words and figures "paid by him along with interest payable under section 50" shall be substituted; (ii) In the third proviso, after the words "made by him", the words "to the supplier" shall be inserted. In section 17 of the Nagaland Goods and Services Tax Act, (a) in sub-section (3), in the Explanation, for the words and figure "except those specified in paragraph 5 of the said Schedule", the following shall be substituted, namely: - "except, - (i) the value of activities or transactions specified in paragraph 5 of the said Schedule; and (ii) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 5 of the said Schedule."; (b) in sub-section (5), after clause (f), the following clause shall be inserted. namely - (fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013;".