Vidhi Codex

Bare Act

The Nagaland Value Added Tax (Amendment) Act, 2008

Tax20087 sections

The Nagaland Value Added Tax (Amendment) Act, 2008, modifies the existing 2005 VAT framework to specifically regulate "works contracts." It clarifies how tax is applied when goods and services are combined, such as in construction or infrastructure projects. The Act introduces a composition scheme, allowing contractors to pay a fixed percentage of their contract value instead of complex VAT calculations. It also mandates Tax Deduction at Source (TDS) for these contracts, requiring contractees to withhold tax before paying contractors. This ensures better tax compliance and simplifies the process for both the government and businesses operating within Nagaland.

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  1. 0. Preamble
  2. 1. To further amend the Nagaland Value Added Tax Act, 2005.
  3. 2. Amendment of Section 2:-
  4. 3. Amendment of Section 12:-
  5. 4. Insection 17 of the Nagaland Value Added tax Act 2005, after clause (x)
  6. 5. Insection 53 of the Nagaland Value Added Tax Act 2005, after sub-section
  7. 6. In section 92 of the Nagaland Value Added tax Act 2005, the following

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