Local delivery services covered by Nagaland SGST notification, except where e commerce suppliers are liable for registration. The notification amends the earlier Finance Department notification by inserting clause (v) to cover services by way of local delivery, except where the supplier of such services through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Nagaland Goods and Services Tax Act, 2017; the amendment takes effect on 22nd September 2025.
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Provisions expressly mentioned in the judgment/order text.
Local delivery services covered by Nagaland SGST notification, except where e commerce suppliers are liable for registration.
The notification amends the earlier Finance Department notification by inserting clause (v) to cover services by way of local delivery, except where the supplier of such services through an electronic commerce operator is liable for registration under sub section (1) of section 22 of the Nagaland Goods and Services Tax Act, 2017; the amendment takes effect on 22nd September 2025.
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