In exercise of the powers conferred by section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), read with sub-rule (5) of rule 61 of the Nagaland Goods and Services Tax Rules, 2017, the Commissioner, on being satisfied that it is necessary in the public interest so to do, on the recommendations on the Council, hereby rescinds the notification of the Government of Nagaland, Office of the Commissioner of State Taxes No. 11/2020, dated the 15th October, 2020, except as respects things done or omitted to be done before such rescission.

Sd/-

(Y. MHATHUNG MURRY)

Addl.Commissioner of State Taxes

Nagaland: Dimapur