Amendment status not verified — confirm the current text below against the official source.
(1) In Schedule III to the Nagaland Goods and Services Tax Act, paragraphs 7 and 8 and the Explanation 2 thereof (as inserted vide section 31 of Nagaland Goods and Services Tax (Amendment) Act, 2018 shall be deemed to have been inserted therein with effect from the 1 day of July, 2017. (2) No refund shall be made of all the tax which has been collected, but which would not have been so collected, had sub-section (I) been in force at all material times. 308 The Nagaland Gazette, Part-V February 29, 2024 THE NAGALAND GOODS AND SERVICES TAX (SEVENTH AMENDMENT) ACT, 2023. This Bill was passed by the Nagaland Legislative Assembly on 1409.2023. K oh im a The 14"' September, 2023 SdI SHARINGAIN LONGKUMER SPEAKER Nagaland Legislative Assembly I assent to this Bill Sd!- Kohima., LA GANESAN The 23rd December, 2023 GOVERNOR