The Nagaland Government has notified the enforcement of specified provisions of the Nagaland Goods and Services Tax (11th Amendment) Act, 2026, with effect from October 1, 2025.
A notification issued by the Finance Department (Revenue Branch), Kohima, stated that the provisions of clauses (ii) and (iii) of Section 2, Sections 3 to 5 and Sections 7 to 15 of the Act would come into force from the appointed date.
The notification was issued under sub-section (3) of Section 1 of the Act, which empowers the State Government to appoint the date for enforcement of its provisions.