Rate of tax on sales of alcoholic liquor for CSD in Nagaland

GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)

NOTIFICATION

Dated: 21^st August, 2018

No.FIN/REVNAT/ALC/18: In exercise of powers conferred by section 22 and section 52 of the Nagaland Value Added Tax Act, 2005, and in supersesion of Government Notification No. FIN/REV-3/15/2001 dated 16^th July 2015, the Governor of Nagaland is pleased to order that the rate of tax on sales of alcoholic liquor for human consumption to or by the Canteen Store Department (CSD), Government of India, in the State of Nagaland for the purpose of resale to Unit Run Canteen (URC) or defence personnel strictly for their personal consumption shall stand increased from 5% to 15%.

This Notification shall come in to effect from the 5^th of September 2018.

Sd/-
Temjen Toy
Chief Secretary & Finance Commissioner
Dated: 21^st August, 2018

No.FIN/REV/VAT/ALC/18 /236