The Nagaland Value Added Tax Notification, 2005
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Body NOTIFICATION NO. CT/CTCS/12 Dated 16th August, 2012

Whereas it is necessary to maintain commodities-wise tax collection for the purpose of better administration of the Nagaland Value Added Tax Act 2005, it is hereby notified to all concern that the department shall maintain Commodities-wise Tax Collection Statistic in respect of the following short listed commodities with immediate effect.

SI No	Schedule No	Entry No	Short listed Commodities	Rate of Tax
1	III	123	Bullions, gold and silver ornaments, Precious stones	1 %
2	IV	13	Bed sheet, pillow cover, blanket and other made-ups	4.75 %
3	IV	16	Betelnut including supari	4.75 %
4	IV	17	Bicycles, tricycles, cycle rickshaws & parts including tyres and tubes	4.75 %
5	IV	22	Branded bread	4.75 %
6	IV	23	Bricks of all kinds.	4.75 %
7	IV	37	Coir and coir products excluding coir mattresses	4.75 %
8	IV	40	Computer stationeries	4.75 %
9	IV	46	Drugs and medicines including syringes and dressings	4.75 %
10	IV	48	Edible oil of all varieties	4.75 %
11	IV	52	Exercise book, graph book, and laboratory note book, scale, colour box, painting box, drawing book and mathematical instruments	4.75 %
12	IV	67	IT. Products including computers, telephones, cell phones, DVD and CD & parts thereof, teleprinter & wireless equipments and parts thereof	4.75 %
13	IV	91	Hawaii chappals, & straps thereof	4.75 %
14	IV	95	Non-hatchable eggs	4.75 %
15	IV	108	Pipes of all varieties including G. I. pipes, C. I. pipes, ductile pipes, PVC etc. including fittings	4.75 %
16	IV	109	Plastic footwear	4.75 %
17	IV	120	Readymade garments	4.75 %
18	IV	123	River sand and grit, gravel, boulders and stone chips	4.75 %
19	IV	132	Skimmed milk powder and UHT milk	4.75 %
20	IV	134	Spectacles, parts and components thereof, contact lens and lens cleaner	4.75 %
21	IV	135	Spices of all varieties and forms including cumin seed, aniseed, turmeric and dry chillies	4.75 %
22	IV	136	Sports goods excluding apparels and footwear	4.75 %
23	IV	142	Tea leaves	4.75 %
24	IV	147	Bulldozers, excavators, earthmovers, dumpers, dippers, pipe layers, scrappers and the like, and parts and accessories thereof.	4.75 %
25	IV	148	Umbrella except garden umbrella	4.75 %
26	IV	149	Utensils of all kinds, including pressure cookers/pans except utensils made of precious metals.	4.75 %
27	IV	151	Vanaspati ghee (Hydrogenated Vegetable Oil)	4.75 %
28	IV	152	Vegetable oil including gingili oil and bran oil	4.75 %
29	IV	157	Writing instruments, ink, geometry boxes, colour boxes, crayons and pencil sharpeners	4.75 %
30	IV	200	Computer systems and peripherals, electronic diaries	4.75 %
31	V	1	Abrasives including grinding stones, abrasive sheets, wheels, section, sand paper, emery paper, emery cloth, emery powder, emery paste, water paper and the like.	13.75 %
32	V	3	Adhesive of all kinds including gum, glue, adhesive solution, gum paste, lapping compound, liquid M-seal epoxy, shellac, vulcanizing solution and adhesive tapes, self adhesive tapes, gum tapes, and resin other than those specified elsewhere in this schedule or in any other schedule.	13.75 %
33	V	6	(i) Air conditioning plants, air conditioners and other air condition appliances, air coolers, room coolers, including all cooling appliances, apparatus and instruments, (ii) Refrigeration plants & all king of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, coffee coolers, walk-in-coolers (iii) cold storage plants and equipments including refrigeration materials like polystyrene and polyurethane foam materials used in refrigerators and cold storage equipments; (iv) water cooler-cum-heater units; (v) parts and accessories of items (i) to (iv) above.	13.75 %
34	V	10	Arms, ammunitions and explosives of all kinds including accessories	13.75 %
35	V	19	Bakery products including biscuits of all varieties, cakes, pastries, pizza-breads, other than those specified in any other schedule	13.75 %
36	V	21	Batteries and parts thereof, dry cells, button cells, solar cells of all kinds, parts and accessories thereof including zinc calots and carbon rods.	13.75 %
37	V	28	Cement including white cement and their substitutes.	13.75 %
38	V	33	Clip boards, clutch pencil, black lead, date stamps, dusters, index file clips, pokers, office files of all kinds, paper cutter, black board, black board dusters.	13.75 %
39	V	38	Confectionary including toffee, chocolate and sweets of all kinds, ice-candy, ice-cakes, ice-jelly, kulfi & frozen confectionary, frozen desert, chewing gum and the like.	13.75 %
40	V	41	Cosmetics and toilet articles of all kinds.	13.75 %
41	V	42	Cushion, mattresses, pillows, seat cover and other articles made wholly or partly of artificial or synthetic resin or plastic foam or rubber foam.	13.75 %
42	V	44	Detergents and soaps of all kinds.	13.75 %
43	V	51	Electrical appliances of all kinds.	13.75 %
44	V	52	Electrical goods of all kinds.	13.75 %
45	V	53	Electronic goods of all kinds.	13.75 %
46	V	60	Floor and wall tiles of all varieties.	13.75 %
47	V	61	Floor coverings made of any materials.	13.75 %
48	V	64	Footwear of all kinds excluding plastic footwear and hawai chappals	13.75 %
49	V	69	Furniture made from any materials whether sold in assembled or unassembled form and ready to assemble, and parts thereof.	13.75 %
50	V	72	Gas stoves, burners and other accessories thereof	13.75 %
51	V	74	Glasses and glassware other than those specified elsewhere in this schedule or in any other schedule.	13.75 %
52	V	88	Laminated board or sheet of all varieties and description including expanded polystyrene of all kinds of mica, sunmica, formica decolam etc.	13.75 %
53	V	95	Machinery and tools of all kinds including parts and accessories.	13.75 %
54	V	96	Maize products that is to say, liquid glucose, dextrose, monohydrate, malto dextrine, glucose "D", maizeglutein, maize oil hydro com steep liquor.	13.75 %
55	V	104	Milk products including powder milk, condensed milk, ghee, cheese, butter oil, ice creams, margarine, whether or not bottled, canned or packed	13.75 %
56	V	108	Motor vehicle, chassis of motor vehicles, motor cycles, motor combinations, motor scooter, mopeds, motorettes, three wheelers, motor vessels, components, spare parts and accessories thereof.	13.75 %
57	V	110	Musical instruments, electrical and electronic.	13.75 %
58	V	113	Non-alcoholic beverage and their powders, concentrates and tables including (i) aerated water, soda water, mineral water, water sold in sealed containers or pouches, (ii) fruit juice, fruit concentrate, fruit squash, fruit syrup and fruit cordial, (iii) soft drinks, (iv) health drinks of all varieties, (v) other non-alcoholic beverages; not falling under any other entry in this schedule or in any other schedule.	13.75 %
59	V	115	Paints, lacquers, polished and enamels of all kinds	13.75 %
60	V	122	Plywood, laminated and decorative sheets veneer plywood, hard board, particle board, block board, laminated board, batten board, hard or soft wall ceiling, floor boards and similar boards of wood, of all kinds, whether or not containing any material made of any other material other then wood.	13.75 %
61	V	134	Sanitary equipments and fittings of every description.	13.75 %
62	V	152	Television sets and component parts and accessories thereof.	13.75 %
63	V	153	Timber, including all kinds of wood, standing trees, planks, rafters, battens, veneer, bali post of any size or variety other than those coming under any other specific entry in this schedule or in any other schedule.	13.75 %
64	V	161	Tyres and tubes other than those for bicycles, tri-cycles, cycle rickshaws and wheelchairs, flaps.	13.75 %
65	V	166	Watches, clocks, time-pieces including parts and accessories thereof.	13.75 %
66	V	154	All tobacco and tobacco products other than unmanufactured tobacco, bidis and tobacco used in the manufacture of bidis	15 %

Therefore, all the VAT registered dealers dealing in the above short listed commodities are hereby required under sub-section (2) of section 69 of the Nagaland Value Added Tax Act, 2005, to furnish additional information (as per specimen format annexed herewith) to be accompanied along with the quarterly/annual tax returns with effect from the financial year 2012-2013.

This notification shall come into force from the date of publication in Gazette notification.

Sd/-

DINESH KUMAR , IAS

Commissioner of Taxes

Nagaland: Dimapur.

Specimen Format for Additional Information to be accompanied along with the Tax Return FORM VAT-4

Part-I

Name & address of the firm
TIN					Date of Registration

Return period	From	2	0	1	To	2	0	1

Part-ll

SI No	Schedule	Entry No	Short listed Commodities	Rate of Tax	TTO	Tax payable	ITC claimed	Tax already paid

I.........................................................................................(Name in capital letter), hereby solemnly affirm that the information furnished above are true to the best of my knowledge and nothing has been concealed therein.

Place:...................................
Date:......................................	Signature
	Status of the person