Applicability of sub-rule (4A) of rule 8 limited: notification excludes its operation across States and UTs except Gujarat. In exercise of powers under sub-rule (4B) of rule 8 of the Nagaland Goods and Services Tax Rules, 2017 and on the Council's recommendation, the State Government specifies that the provisions of sub-rule (4A) of rule 8 shall not apply in all States and Union territories except the State of Gujarat.