In exercise of the powers conferred by the first proviso to rule 46 of the Nagaland Goods and Services Tax Rules, 2017, the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Nagaland Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08(Pt-l)/452 dated the 13th September 2017, namely:-
In the said notification, after the first proviso, the following proviso shall be inserted, namely, -
Provided further that for class of supply as specified in column (2) and whose HSN Code as specified in column (3) of the Table below, a registered person shall mention eight number of digits of HSN Codes in a tax invoice issued by him under the said rules-
(Taliremba)
Officer on Special Duty (Finance)