Nagaland Updates SGST Act: Changes to Goods Classification, Affects Curd, Lassi, and More; Effective from July 18, 2022.

The Government of Nagaland has amended its notification from June 30, 2017, regarding the State Goods and Services Tax (SGST) Act, 2017. Effective July 18, 2022, the amendments primarily involve changes to the classification of goods in the notification's schedule. The phrase "other than pre-packaged and labelled" replaces previous wording in multiple entries, affecting items such as curd, lassi, buttermilk, jaggery, and khandsari sugar, among others. Additionally, certain serial numbers and their corresponding entries have been omitted. The term "pre-packaged and labelled" is defined according to the Legal Metrology Act, 2009.

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