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of <h1>Nagaland Amends GST Act: Removes 6% Tax on Item 243, Alters 9% Tax on IT Software in Schedule III.</h1> The Government of Nagaland has issued an amendment to its previous notification dated June 30, 2017, under the Nagaland Goods and Services Tax Act, 2017. This amendment, effective from October 27, 2021, involves changes in tax schedules. Specifically, item number 243 in Schedule II, which had a 6% tax rate, is removed. Additionally, in Schedule III, which has a 9% tax rate, the phrase 'in respect of Information Technology software' is omitted from item number 452P. These changes are made based on recommendations from the Council and are executed by the Finance Department's Revenue Branch.
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