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<h1>Nagaland Establishes Appellate Authority for GST Rulings u/s 99, Effective June 14, 2018.</h1> The Government of Nagaland has constituted the Nagaland Appellate Authority for Advance Ruling for Goods and Services Tax under section 99 of the Nagaland Goods and Services Tax Act, 2017. This authority will include the Commissioner of State Taxes, Nagaland. The notification, issued by the Office of the Commissioner of State Taxes in Dimapur, takes effect from the date of issuance, June 14, 2018.