The Government of Nagaland on September 15, 2026, issued the Nagaland Goods and Services Tax (Eleventh Amendment) Bill, 2026 to further amend the Nagaland Goods and Services Tax Act, 2017.
The following amendments have been stated:
• In the Nagaland Goods and Services Tax Act, 2017 (hereinafter referred to as the NGST Act), in section 2,-
(i) in clause (61), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted with effect from the 1 day of April, 2025,
(ii) in clause (69),
(a) in sub-clause (c), after the words "management of a municipal", the word "fund" shall be inserted
(b) after sub-clause (c), the following Explanation shall be inserted, namely:-
Explanation.
For the purposes of this sub-clause-
(a)"local fund" means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Panchayat area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;
(b)"municipal fund" means any fund under the control or management of an authority of a local self-government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called;':
(iii) after clause (116), the following clause shall be inserted, namely:- "(116A) "unique identification marking" means the unique identification. marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;
• In section 12 of the Nagaland Goods and Services Tax Act, sub-section (4) shall be omitted.
• In section 13 of the Nagaland Goods and Services Tax Act, sub-section (4) shall be omitted.
• In section 17 of the Nagaland Goods and Services Tax Act, in sub-section (5), in clause (d)
(i) for the words "plant or machinery", the words "plant and machinery" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(ii) the Explanation shall be numbered as Explanation I thereof, and after Explanation I as so numbered, the following Explanation shall be inserted, namely:-
Explanation 2. For the purposes of clause (d), it is hereby clarified that notwithstanding anything to the contrary contained in any judgment, decree or order of any court, tribunal, or other authority, any reference to "plant or machinery" shall be construed and shall always be deemed to have been construed as a reference to "plant and machinery";".
• In section 20 of the Nagaland Goods and Services Tax Act, with effect from the 1 day of April, 2025,
(i) in sub-section (1), after the word and figure "section 9", the words, brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be inserted;
(ii) in sub-section (2), after the word and figure "section 9", the words. brackets and figures "of this Act or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017." shall be inserted.
[Notification No. AS/LEG-20/Bill/GST-11/2026/299]
