In exercise of the powers conferred by sub-section (6D) of section 25 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council and in supersession of the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/l /08 (Pt-l )(Vol. 1 )/68 dated the 23rd March 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,—

1. not a citizen of India; or
2. a Department or establishment of the Central Government or State Government; or
3. a local authority; or
4. a statutory body; or
5. a Public Sector Undertaking; or
6. a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act.

            In another notification, the Finance Department has notified that in exercise of the powers conferred by sub-rule (4) of rule 48 of the Nagaland Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV- 3/GST/l/08(Pt-l) (Vol.l)/65 dated 21st March 2020, namely:-

            In the said notification, in the first paragraph, with effect from the 1^st day of April 2021, for the words "one hundred crore rupees", the words "fifty crore rupees" shall be substituted.

(DIPR