Nagaland GST Exempts Non-Citizens from Aadhaar Authentication; Effective April 1, 2020, Excludes Certain Categories.
The Government of Nagaland, under the Nagaland Goods and Services Tax Act, 2017, has issued a notification exempting certain classes of persons from Aadhaar authentication requirements. The exemption applies to individuals who are not citizens of India and excludes specific categories such as individuals, authorized signatories, managing and authorized partners, and Karta of Hindu undivided families. This notification, based on the recommendations of the Council, will be effective from April 1, 2020.
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