Dimapur, July 17 (EMN): State government has further amended the Nagaland Goods and Services Tax Rules, 2017. The Finance department (Revenue branch) has stated in a notification in exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017).
Those rules would be called the Nagaland Goods and Services Tax (twenty first amendment) Rules, 2018. The rules would come into force with effect from June 12, 2018.
According to the new amendment in the Nagaland Goods and Services Tax Rules, 2017;
(i) in rule 125 for the words “Directorate General of Safeguards,” the words “Directorate General of Anti-profiteering” shall be substituted;
(ii) in rule 129 for the words “Directorate General of Safeguards” wherever they occur, the words “Directorate General of Anti-profiteering” shall be substituted;
(iii) in rule 130 in sub-rule (2) for the words “Directorate General of Safeguards” at both places where they occur, the words “Directorate General of Anti-profiteering” shall be substituted;
(iv) in rule 131 for the words “Directorate General of Safeguards,” the words “Directorate General of Anti-profiteering” shall be substituted;
(v) in rule 132 in sub-rule (1), for the words “Directorate General of Safeguards”, the words “Directorate General of Anti-profiteering” shall be substituted;
(vi) in rule 133, for the words “Directorate General of Safeguards” wherever they occur, the words “Directorate General of Anti-profiteering” shall be substituted.
