DEMO
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THE NAGALAND VALUE ADDED TAX ACT, 2005 - SCHEDULE HISTORY
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Body
SCHEDULE - V
II
[See section 12(5)]
Sl. No.
Conditions
Rate
of Tax
1
Without any deductions whatsoever
4.75%
2
With deduction on account of labor and service charges subject to a maximum of 65% of the total value of works contract.
13.25%