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

(i) In the existing Schedule V, the words "All tobacco and tobacco products other than unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis" listed in Entry 154 shall be substituted by "All tobacco and tobacco products". The VAT rate shall stand increased from 15% to 18%

2. This notification shall come into force from the date of its publication in the official Gazette.

Sd/-

Toshi Aier

Addl. Chief Secretary & Finance Commissioner