Section 4(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)The rates of tax payable under the Act shall be -(a)in respect of goods specified in the Second Schedule, at the rate of one paise in the rupee;(b)in respect of goods specified in the Third Schedule, at the rate of four paise in the rupee;(c)in respect of goods specified in the Fourth Schedule, at the rate of twenty paise in the rupee;(d)in the case of [Works Contract, Leases and] [Inserted by Act No. 4 of 2010, dated 20.4.2005.] any other goods, at the rate of twelve and half paise in the rupee;Provided that the rate of tax on packing materials or containers shall be the same as the rate at which the goods sold are chargeable to tax.
