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of <h1>Nagaland GST Act Update: Tax Schedule Changes for Ethyl Alcohol, Fruit Pulp Drinks, and Spirits Effective January 2023.</h1> The Government of Nagaland has amended its notification dated June 30, 2017, under the Nagaland Goods and Services Tax Act, 2017. The amendments involve changes to tax schedules: Schedule I (2.5%) now includes ethyl alcohol supplied to oil companies for blending with petrol and certain bran residues; Schedule II (6%) covers fruit pulp or juice-based drinks excluding carbonated beverages, and mathematical and color boxes; Schedule III (9%) pertains to denatured ethyl alcohol and other spirits, excluding those supplied for blending with petrol. These changes are effective from January 1, 2023.
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