Preamble

IU1strnhiou Ni'. NFIRN -646 " '1 'l'I%F NA(.•LANI) EX FItAORfllN MtV

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DatedKohIinti,

22" l)ecernber 2020. tite N a1tnd (4)o(Is uitl cuj 1c (Einirflt ,, idm'nl) OrdiflftflCC% 2020. (lagahtuiJ 01 diliaiwv Nt), H til 2020) Pronmigisted by the OUVCIUOI c Ntigdand jn tile Seventy-First year 01'1111 Republic of India An Cud mince to linTher amend the aland Ooods ntcI services ThX Act. 20 I 7(Act No-4 of 2() I

7) to I urponuC 111C aineiidments nuide to the COST Act, 2017 to bring unU'orinitY in the application ol thC C(_,S1 atid S(t'd Acts. Whereas. the I egislative Assembly of the State ol' Nagalciild is not in sS5i0fl and the tiovernor is satisFied that circttmSIafleS exist which reader it itxssar) for hill to take immediate action. t)wrefore, in exercise of the powers conIrrec1 by clause (I) of Article 213 of the Constitution oiI ndia. the (ioverni' ot' N;iUIafl(l is pleased to promulgate the t\'dlowing t )idinance. na)iieI Short title I t I

Ilils (,)rdii1m ma> he ea)kd the Nugatalid (Iod. atid Sr and Tax (Fourth A fl CilClICflh) ()rdintI'iCC, 2020. Ct)I i)mflCflCCIflC Ill. (2 Sa' c a other" i'. provided, the provisions of this ()rdinance shall 111(1 force )11 such date as the State 'Joverument may. by 11(ili fIII

Ifl tI)C ( ) 1iici ( it/ctiC. appoint: I)rovideti that different dates may be appointed for dii fcrent prOVi°' ul tIii'. Act UItd any relereilec in any such provision to the immenceflflh ni this Act shall be eun tc rud as a reference to the coming into ilreC of tliut prue isi011 A inc ad men I ''I Section 2