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of <h1>Nagaland Amends GST Act: New Rule for Renting Non-Residential Properties Between Unregistered and Registered Persons, Effective Oct 2024.</h1> The Government of Nagaland has amended a previous notification under the Nagaland Goods and Services Tax Act, 2017. Effective from October 10, 2024, the amendment introduces a new entry in the notification table, labeled as serial number 5AB. This entry specifies that the service of renting any property, excluding residential dwellings, will involve transactions between unregistered and registered persons. The amendment was made following recommendations from the Council and is issued by the Finance Department's Revenue Branch.
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