In exercise of the powers conferred by section 22 and section 52 of the Nagaland Value Added Tax Act, 2005, and In supersession of Government notification of even No. dated 14 September 2011, the Governor of Nagaland is pleased to order that the rate of tax on all sales, by or to the Canteen Store Department (CSD], Government of India, for the purpose of resale to Unit-Run Canteen [URC] or defence personnel strictly for their personal consumption shall stand increased from 4.75% to 5%.

This notification shall come into effect from the first day of August 2015.

Temjen Toy

Principal Secretary & Finance Commissioner.