The Government of Nagaland on August 31, 2026, issued the Nagaland Goods and Services Tax (Eleventh Amendment) Ordinance, 2026 to amend the Nagaland Goods and Services Tax Act, 2017.
The following has been stated: -
•Promulgated by the Governor under Article 213 of the Constitution, this Ordinance aligns the Nagaland Goods and Services Tax Act, 2017 with amendments made to the Central GST Act via the Finance Act, 2025.
•Key updates include refined definitions for local and municipal funds, mandatory 10% pre-deposits for appeals against penalty-only orders, and the omission of sub-section (4) in sections 12 and 13.
•It introduces Section 148A alongside Section 122B to mandate a track-and-trace mechanism with unique identification markings for specified goods, penalizing non-compliance up to ₹1,000,000 or 10% of the tax due.
•Additionally, it clarifies "plant and machinery" under Section 17(5)(d) and amends Schedule III regarding SEZ/FTWZ goods while prohibiting refunds for any tax previously collected under these provisions.
The detailed notification is given in the document below.
[Notification No.: LAW/ORD/2-2/2026]
