In exercise of the powers conferred by sub-section (6) of Section 12 and Section 22 of the Nagaland Value Added Tax Act, 2005, the Governor of Nagaland is pleased lo make the following amendments to the Schedules of the Nagaland Value Added Tax Act, 2005, as follows;-

(i) "Textiles of all varieties'' listed in Entry 65 of Schedule - 1 shall stand deleted;

(ii) In the existing Schedule IV. listing goods taxable @ 4.75 %, a new entry shall be inserted after the last entry namely:- "Textiles of all varieties'": and

(iii) "Declared Goods as specified in Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of J956), other than goods specified in Schedule - 'I' listed in Entry 45 of Schedule IV shall stand increased from 4% to 4.75%.

This Notification will come into force from the date of publication in the official gazette.

Sd/-

TOSHI AIER

Addl. Chief Secretary & Finance Commissioner