Notification for NGST Rate of Goods. - FIN/REV-3/GST/1/08 (Pt-1) “D” - Nagaland SGST

State tax rate notification: six rate bands prescribed for intrastate goods, effective from July and implemented statewide.

Notification under the Nagaland Goods and Services Tax Act, 2017 prescribes six State tax rate bands applicable to intra State supplies of goods by reference to six appended Schedules (I-VI). Each Schedule lists tariff items, headings and detailed descriptions of goods and, where relevant, cross references to appended lists of specified drugs, formulations and assistive devices. Definitions of 'unit container' and 'registered brand name' and the instruction to apply the interpretative rules of the First Schedule to the Customs Tariff Act, 1975 are included. The notification is effective from 1 July 2017.