In exercise of the powers conferred by Section 22 of the Nagaland Value Added Tax Acts, 2005 and in partial Modification of this department's Notification No.FIN/REV-3/VAT/2001 dated 18th March 2011, the Governor of Nagaland is pleased to make the following amendment to Schedule - V of the Nagaland Value Added Tax Act, 2005 As follows .

In the existing Schedule -V Item No. 154 the rate of tax on "all tobacco and tobacco products other then unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis" shall stands increased from 13.25 % to 15 %

This Notification shall come into effect after expiry of 14 days from the Date of issue.

Sd/-

Toshi Aier

Addl. Chief Secretary & finance Commissioner