section 14
Amendment cf section 95
The Nagaland Goods and Services Tax (Amendment) Act, 2019Tax201921 sections
Statutory text
In section 95 of the Nagaland Goods and Services Tax Act,— (1) in clause (a),— (a) after the words "Appellate Authority", the words "or the National Appellate Authority" shall be inserted; (b) after the words and figures "of section lO0" the words, figures and letter "or of section IOIC of the Central Goods and Services Tax Act" shall be inserted; (ii) after clause (e), the following clause shall be inserted, namely:- "(f) "National Appellate Authority" means the National Appellate Authority for Advance Ruling referred to in section 101 A."
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