The Nagaland Entry Tax Act, 2013
nagaland · 2013
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Bill may be called the Nagaland E n q Tax Bill, 201 3
- S. 2Section 2 defines key terms used in the Nagaland Entry Tax Act, 2013, including "Assessing Authority," "Entry of goods," "Entry Tax," and "Importer."
- S. 3Section 3 imposes entry tax on specified goods entering Nagaland, exempting those already taxed or sold by registered dealers.
- S. 6Section exempts specified goods for Defence Department or Union Government from entry tax, with State Government authority to grant further exemptions.
- S. 7Section 7 outlines the conditions and presumptions for levying entry tax on imported goods in Nagaland.
- S. 8Section 8 of the Nagaland Entry Tax Act, 2013 delegates tax registration, return submission, and collection to authorities under the Nagaland Value Added Tax Act, 2005.
- S. 9Section 9 allows the application of certain sections and rules from the Nagaland Value Added Tax Act to the Nagaland Entry Tax Act.
- S. 10Section 10 allocates entry tax proceeds for infrastructure development to facilitate trade and commerce in Nagaland.
- S. 35Chemicals