The Nagaland Value Added Tax Notification, 2005
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Body NOTIFICATION NO. F.No.FIN/REV-3/23/02 Dated 28th June, 2013

In exercise of the powers conferred by sub-section 6 of Section 12 and 22 of the Nagaland Value Added Tax Act, 2005, the Governor of Nagaland is pleased to make the following amendments to the Schedules of the Nagaland Value Added Tax Act, 2005, as follows:

(i) existing Schedule Vll which prescribes the tax on Works Contract shall be substituted by the following namely:

"SCHEDULE - VII

[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%"

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

Sd/-

Toshi Aier

Addl. Chief Secretary & Finance Commissioner