THE NAGALAND VALUE ADDED TAX ACT, 2005 - SCHEDULE
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SCHEDULE – III

[See section 12(4)(a)]

Goods Taxable at 1 per centum

	Description of goods	Rate

1	Bullions.	1%
2	Gold and silver ornaments.	1%
3	Precious stones.	1%
4	Canteen Sales Department (CSD)	1%