Exemption alignment under Nagaland GST updates eligible research institution descriptions and aligns state relief with central customs notification. Amendments under section 11 of the Nagaland GST Act substitute the eligible institution description for serial number 1 and replace 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' for specified table entries; the prior Explanation is renumbered and a new Explanation 2 aligns the state exemption with the central customs notification No. 51/96 Customs (G.S.R. 303(E)), applicable from 15th November, 2017.
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Exemption alignment under Nagaland GST updates eligible research institution descriptions and aligns state relief with central customs notification.
Amendments under section 11 of the Nagaland GST Act substitute the eligible institution description for serial number 1 and replace "Department of Scientific and Research" with "Department of Scientific and Industrial Research" for specified table entries; the prior Explanation is renumbered and a new Explanation 2 aligns the state exemption with the central customs notification No. 51/96 Customs (G.S.R. 303(E)), applicable from 15th November, 2017.
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