Vidhi Codex

The Nagaland Entry Tax Act, 2013

The Nagaland Entry Tax Act, 2013

Tax201312 sections

This law imposes an entry tax on goods entering local areas in Nagaland for consumption, use, or sale. It applies to importers of specific goods listed in a schedule, charging tax based on the goods' value. The tax is collected by the assessing authority and funds the Nagaland Trade Development Fund. The legislation defines key terms like "importer" and "import value" and ensures that goods already subject to this tax are not taxed again. It extends to the whole state and becomes effective on a date appointed by the state government.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy of tax
  4. 4. Levy of tax on motor vehicle
  5. 5. Composition of tax Liability
  6. 6. Exemption from tax
  7. 7. Principles governing entry tax
  8. 8. Registration, Return, Assessment, Collection etc. Of entry tax.
  9. 9. Applicability of The provisions of The Nagaland Value Added Tax Act, 2005
  10. 10. Utilization of the Proceeds of the Levy under the Act.
  11. 11. Power of Government to make rules.
  12. SCHEDULE. SCHEDULE

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