The Finance Department (Revenue Branch) has notified the enforcement of specified provisions of the Nagaland Goods and Services Tax (11th Amendment) Act, 2026, with effect from 1st October, 2025.

According to a notification issued by the Finance Department, Kohima, in exercise of the powers conferred under sub-section (3) of Section 1 of the Nagaland Goods and Services Tax (11th Amendment) Act, 2026, the State Government has appointed 1st October, 2025, as the date on which the provisions of clauses (ii) and (iii) of Section 2, Sections 3 to 5 and Sections 7 to 15 of the said Act shall come into force.

(Mainodi Naben, IA)