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    <description>The Commissioner amends Notification No. 2/2018 by substituting the words &quot;for all taxable goods of any value&quot; with &quot;value of goods exceeding fifty thousand rupees&quot; under clause (d) sub rule (14) of Rule 138 of the Nagaland Goods and Services Tax Rules, 2017, thereby narrowing the applicability of the earlier notification to goods above the stated value threshold.</description>
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