Price Advailing Tax Act, 2052

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Section 5
Levy of value added tax

(1) Except as otherwise provided in this Act, value added tax shall be levied on the following transactions:-

(a) Nepal ……. In goods or services supplied within,

(b) Goods or services imported into Nepal ……..,

(c) Goods or services exported out of Nepal …….. ,

(2) Tax shall be levied on the taxable value of each transaction.

(3) Notwithstanding anything contained in sub-section (1), no tax shall be levied on the transaction of goods or services mentioned in Schedule-1. . Also, the tax incurred on the purchase of such goods or services cannot be deducted as per Section 17 and recovered as per Section 24.

Price Advailing Tax Act, 2052
Section - 23D

No sections in this chapter.

Section - 32
Schedule - 1
समूह 1: आधारभूत कृषि उत्पादनहरूसमूह 2: आधारभूत आवश्यकताका वस्तुहरूसमूह 3: जीवजन्तु तथा सोको उपजसमूह 4: कृषि सामग्रीहरुसमूह 5: उपचार तथा यस्तै स्वास्थ्य सेवाहरूसमूह 6: शिक्षासमूह 7: किताब अखबार र मुद्रित सामग्रीहरुसमूह 8: कलात्मक र कालीगढी सेवासमूह 9: यात्रुबाहक यातायात तथा ढुवानी सेवाहरूसमूह 10: व्यावसायिक वा पेशागत सेवासमूह 11: अन्य वस्तु तथा सेवासमूह 12: भवन र जग्गासमूह 13: बाजी, क्यासिनो र चिट्ठा