The Government of Nagaland on September 15, 2023, notified the Nagaland Goods and Services Tax (Seventh Amendment) Act, 2023 further to amend Nagaland Goods and Services Tax Act, 2017.
The following has been stated: -
•Section 10 of the act which talks about composition levy has been amended.
•Section 16 of the act which talks about the eligibility and conditions for taking input tax credit has been amended.
•Section 17 of the act which talks about the apportionment of credit and blocked credits.
•Omission of sections 110 and 114.
It shall come into force on September 15, 2023.
The detailed notification is given in the document attached below.
[Notification No.AS/LEG-37/2023/580]
