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of <h1>Government Notification Expands Definition of Specified Premises Under Nagaland GST Act with Retroactive Implementation</h1> A government notification from Nagaland amends the State Goods and Services Tax (SGST) Act, specifically modifying the definition of 'specified premises' by referencing a previous central tax rate notification. The amendment will take effect from April 1, 2025, as authorized under section 9(5) of the Nagaland GST Act, based on recommendations from the GST Council.
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