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of <h1>Nagaland Exempts All States Except Gujarat from Sub-rule (4A) of Rule 8 Under GST Rules 2017.</h1> The Government of Nagaland, under the authority of sub-rule (4B) of rule 8 of the Nagaland Goods and Services Tax Rules, 2017, has issued a notification specifying that the provisions of sub-rule (4A) of rule 8 will not apply to any States and Union territories, with the exception of the State of Gujarat. This decision follows recommendations from the Council and is formalized by the Commissioner and Secretary of the Finance Department, Revenue Branch, dated December 26, 2022.
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