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<h1>Nagaland Establishes State Authority for Advance Ruling under GST Act 2017, Effective June 14, 2018.</h1> The Government of Nagaland has constituted the Nagaland State Authority for Advance Ruling under the Nagaland Goods and Services Tax Act, 2017, as per section 96 and Rule 103 of the corresponding rules. The authority includes a member who is the Additional Commissioner of State Taxes in Nagaland. This notification, issued by the Office of the Commissioner of State Taxes in Dimapur, is effective from June 14, 2018.