Commercial Taxes Department – Government of Nagaland has issued Notification No. 7/2018 dated 30th April,2018 to notify that e-way bill will be mandatory required for intra-State movement of goods in the State of Nagaland only in cases where value of goods exceeds rupees fifty thousand. Earlier, e-way bill was required for all movement of taxable goods without any reference to value.
Source : Department of Taxes – Government of Nagaland