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Section 10: in section 107 of the Nagaland Goods and Services Tax Act, in sub-section (6), the following proviso shall be inserted, namely

The Nagaland Goods and Services Tax ( 5th Amendment) Act, 2021State Act of Nagaland · Act 3 of 2021

'Provided that no appeal shall be filed against an order under subsection (3) of section 129, unless a sum equal to twenty-five per cent, of the penalty has been paid by the appellant?'.

Where this provision sits

ActThe Nagaland Goods and Services Tax ( 5th Amendment) Act, 2021
Section10
Marginal notein section 107 of the Nagaland Goods and Services Tax Act, in sub-section (6), the following proviso shall be inserted, namely
JurisdictionState of Nagaland
StatusIn force as published by the source

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