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<h1>Nagaland notifies local delivery via e-commerce u/s 9(5), exempting providers registered u/s 22(1).</h1> The Nagaland Finance Department, exercising powers under section 9(5) of the Nagaland Goods and Services Tax Act, 2017, amends its earlier notification dated 30 June 2017 (as last amended on 16 January 2025). A new clause (v) is inserted to cover services by way of local delivery supplied through an electronic commerce operator. Under this clause, such services are notified except where the individual service provider is already liable for registration under section 22(1) of the Act. The amendment takes effect from 22 September 2025.