Substitution of Section 109

For section 109 of the Nagaland Goods and Services Tax Act, the following section shall be substituted, namely: - "109. Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act".