In exercise of the powers conferred by section 22 of the Nagaland Value Added Tax Act, 2005, the Government of Nagaland is pleased to make the following amendments in the Schedule to the Nagaland Value Added Tax Act 2005, as follows:-

In Schedule-V, entry SI. No. 153 shall be followed by entry SI. No 154 which shall read as:-

"All tobacco and tobacco products other than unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis - 12.50 % rate of duty ".

2. Consequently, entry SI. No. 143 of Schedule-IV - "Tobacco and its products" shall stand deleted.

This notification shall come into effect from the 5th day of May 2008

sd/-

Toshi Aier

Principal Secretary & Finance Commissioner.