In pursuance of the powers conferred by sub-rule (4B) of rule 8 of the Nagaland Goods and Services Tax Rules, 2017. the State Government, on the recommendations of the Council, hereby specifies that the provisions of sub-rule (4A) of rule 8 of the said rules shall not apply in all the States and Union territories except the States of Andhra Pradesh, Gujarat and Puducherry

(Taliremba)

Commissioner & Secretary