Reverse charge exemption for intra State supplies from unregistered suppliers subject to a daily aggregate cap and conditions. Reverse charge exemption is provided for intra State supplies of goods or services received by a registered person from unregistered suppliers, relieving the recipient of State tax liability under sub section (4) of section 9 of the Nagaland Goods and Services Tax Act, 2017, subject to the condition that the aggregate value of such supplies received from unregistered suppliers does not exceed a specified daily threshold; the exemption is effective from the commencement date specified by the State Government.