section 19
Amendment of section 105
The Nagaland Goods and Services Tax (Amendment) Act, 2019Tax201921 sections
Statutory text
tn section 105 of the Nagaland Goods and Services Tax Act,— (a) for the marginal heading, the following marginal heading shall be substituted, namely:— "Powers of Authority, Appellate Authority and National Appellate Authority"; (h) in. sub-section (1), after the words 'Appellate Authority'", the words "or the National Appellate Authority"sbaU..be inserted; (c) in sub-section (2), after the v:ords "Appellate Authority", at both the places where they occur., the words "or the Na*inal Appellate Authority" shall be inserted.
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