In exercise of the powers conferred under section 22 of the Nagaland Value Added Tax Act 2005, the Government of Nagaland is pleased to exempt "Onion ,Garlic and Ginger" from the Nagaland Value added Tax Act, 2005.

These food items which fall under entry SI. No. 100, in the existing Schedule-IV ,listing goods taxable @4.75 shall be deleted and placed and at Sl.No. 50 of Schedule-I, List of Exempted Goods. In Schedule-I, the earlier item read therein in shall have the next sequence i.e. Serial No. 51 And consecutive number against the remaining items

This notification shall be come into effect after the expiry of 14 days from the date of issue.

Sd/-

Toshi Aier

Addl. Chief Secretary & finance Commissioner