In exercise of the powers conferred by Section 52 of the Nagaland Value Added tax Acts, 2005 and in Supersession of Government Notification of even No. Dated 17th November ,2008, the Governer of Nagaland is pleased to order all sales by or to the Canteen Store Department (CSD), Governer of India ,for the purpose of resale to unit Run Canteen (URC) or defence personnel strctly for their personal consumption to be taxable at rate of 4.75 paisa in the rupee.

The claim of concessional rate of 4.75 % on sale to CSD, Governer of India by a registered dealer in state shall be made admissible only when the registered dealer making such sales of taxable goods to CSD obtains and produces a certificate in the format , annexed herewith, duly filled in and singed by the Area Manager, CSD Depot , Dimapur, Nagaland

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

Sd/-

Toshi Aier

Addl. Chief Secretary & finance Commissioner