Section 12
Facilities Relation To Other Tax And Charge:
12. Facilities Relation to Other Tax and Charge:
(1) …….∝
(2) ……..∝
(3) ……. ∝
(4) …….. ∝
(5) …….. ∝
(6) …….. ∝
(7) Customs duties and sales tax shall be levied as per the prevailing schedule for the import of construction equipment, machines, tools and equipment required for repair and maintenance as well as the spare parts thereof
for hydro electricity generation, transmission or distribution which are produced and sold by local industries. Only one percent customs duties shall be levied for the import of materials which are not produced in Nepal and no charge
for import license and sales tax shall be levied for such imports.