GST – States – CT/LEG-NT/12/1189 – Dated:- 29-11-2018 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR Dated Dimapur, the 29th November, 2018 NOTIFICATION- 23/2018 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 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 12/2018 dated the 10th August, 2018, namely :- In the said notification, in the first paragraph, after the fourth proviso, the following provisos shall be inserte
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