Seeks to specify the class of persons who shall be exempted from aadhar authentication - FIN/REV-3/GST/1/08(Pt-1) (Vol.1)/68 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1) (Vol.1)/68 Dated: 23 rd March, 2020 NOTIFICATION In exercise of the powers conferred by sub-section (6D) of section 25 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely :- (a) Individual; (b) authorized signatory of all types; (c) Managing and Authorized partner; and (d) Karta of Hindu undivided family. 2. This notification shall come into effect from the 1 st day of April 2020. (Taliremba) Officer on Special Duty (Finance)