The Nagaland Value Added Tax (Amendment) Act, 2008
nagaland · 2008
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1The Nagaland Value Added Tax (Amendment) Act, 2008 provides its short title and effective date.
- S. 2The section amends the Nagaland Value Added Tax Act 2005 to include tax on works contracts and remove certain clauses.
- S. 3Amendment of Section 12:- (a) In section 12 of the Nagaland Value Added Tax Act 2005, sub-section (2) shall be delete
- S. 4Adds a new clause to the Nagaland Value Added Tax Act 2005 for taxing works contracts and right transfers.
- S. 5Section 5 allows the Nagaland government to permit certain dealers to pay a composition tax instead of the regular VAT on works contracts.
- S. 6Section 6 amends Nagaland Value Added Tax Act 2005 to modify tax deduction rules for works contracts involving goods, labor, and services.
- S. 2008(in) It shall extend to the whole of the State ofNagaland