In exercise of powers conferred by section 22 and section 52 of the Nagaland Value Added Tax Act, 2005, and in supersession of Government Notification No. FIN/REV-3/15/2001 dated 16th July 2015, the Governor of Nagaland is pleased to order that the rate of tax on sales of alcoholic liquor for human consumption to or by the Canteen Store Department (CSD), Government of India, in the State of Nagaland for the purpose of resale to Unit Run Canteen (URC) or defence personnel strictly for their personal consumption shall stand increased from 5% to 15%.

This Notification shall come in to effect from the 5th of September 2018.

Sd/-

Temjen Toy

Chief Secretary & Finance Commissioner