Section 4 in Arunachal Pradesh Goods Tax Act, 2005
4. Rates of tax.
(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.(2)The Government may, if he deems it necessary, reduce the rates of tax as prescribed in subsection (1), by a notification to that effect in the Official Gazette.
