GST – States – CT/LEG/GST-NT/12/17/1921-031/2017 – Dated:- 21-12-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 21st December, 2017 NOTIFICATION- 31/2017 NO.CT/LEG/GST-NT/12/17/1921.- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) and section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in supersession of
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