Amendment status not verified — confirm the current text below against the official source.
III the Fgaga laird Goods and Services Tax Act, 2f >1 7 {herein after refeITed ! as the Nagaiaad Goods and Services Tax Act). in Section 2, for cIal>; (6 1 ), the following clause shall be subsTituted, nalneiy :- ’(61 ) '’input Service Dist!{butor'- iileans an office of the supplier of good or services or both which receives tax invoices towards the receipt of inpt services. illcluding invoices in respect o!’ services !iat>ie to tax under sub section (3) or sub-section (4) of Section 9, R)r or on behalf of dis£inc persons referred to in SecTion 25. and ii.tide to distribute The input tax cred in respect of such invoices in the nranner pro\'ided in Section 20;'. 70 The Nagaland Gazette, Part-V October 30, 2024 Substitution of Section 20.