In exercise of the powers conferred by section 48 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) read with sub-rule (3) of rule 83 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby notifies the National Academy of Customs, Indirect Taxes and Narcotics, Department of Revenue, Ministry of Finance, Government of India, as the authority to conduct the examination as per the said sub-rule.

(KESONYU YHOME) IAS

Commissioner of State Taxes

Nagaland: Dimapur