The Nagaland Value Added Tax Notification, 2005
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Body Notification NO.FIN/REV-3/VAT/10/05 Dated 10th March, 2016

In exercise of the powers conferred by section 22 of the Nagaland Value Added Tax Act, 2005, the Governor of Nagaland is pleased to exempt from payment of Value Added Tax (VAT) "Projects under Deen Dayal Upadhyaya Gram Jyoti Yojana (DDUGJY) for electrification of villages in Nagaland" with immediate effect until the formal implementation of the Goods and Services Tax (GST) regime or issue of further amendments, whichever is earlier. The exemption shall be reflected Schedule-I of the Nagaland Value Added Tax Act, 2005, as follows:-

The existing entry SI. No. 75 - Projects of Power Department under Rajiv Gandhi Grameen Vidyutikaran Yojana (RGGVY), shall be replaced by the following entry, namely:-

"75	Projects of Power Department under Deen Dayal Upadhyaya Gram Jyoti Yojana (DDUGJY)"

2. This Notification shall come into effect after the expiry of 14 days from the date of issue.

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Temjen Toy

Principal Secretary & Finance Commissioner.