Vawiin khan Taxation Department huaihawtin Chanmari YMA Hall-ah Contractor-te tan ‘Workshop on Works Contract under MVAT Act, 2005’ neih a ni.
Taxation Commissioner Pu Lalthangliana Varte chuan thuhma sawiin Value Added Tax (VAT) hi 1 April 2005 atanga hman tan a ni a, hemi hnua contract hna atanga VAT pek dan tur leh hemi chungchanga contractor ten harsatna an tawh te sawihona hun tha neih theih chu a lawmawm a ni, a ti a. State dangah chuan Turnover Tax leh Works Contract Tax te awm mahse Mizoramah chuan VAT on Works Contract chauh lak a nih thu a sawi. Nikum khan VAT atang ringawt pawhin cheng vaibelchhe 100 chuang sorkarah chhun luh a nih thu sawiin Pu Lalthangliana Varte chuan chhiah pek hi kan mawhphurhna leh sorkar leh mipui tana kan rawngbawlna a ni, a ti. Nakum atang phei chuan VAT hi ‘Goods & Services Tax’ tia thlak a nih tur thu pawh a sawi bawk.
India Danpui-a 7th Schedule, List II entry 54-in thuneihna a pek angin, chanchinbu tih lo, bungrua chi hrang hrang lei leh hralh atanga chhiah lak theihna turin State Legislature chu thuneihna pek a ni a. Constiturion 46th Amendment Act, 1982 leh Supreme Court thutluknate dungzuiin Mizoram Value Added Tax Act, 2005, Section 2, Clause (27)-naah chuan Works Contract-a bungraw neitu nihna hlanchhawn chu thil hralh (sale) tluk a ni tiin hrilhfiahnaah khung luh tel a ni a. Mizoram Value Added Tax Act, 2005, Section 2, Clause (39)-in a sawi dan chuan ‘Work Contract’ chu heng a hnuaia hnathawk tura inremna te a ni :
1. In, kawng, leihlawn emaw thildang lak sawn theih loh sak, siam, vuah, siamthat hna; 2. Khawl engpawh bun ngheh, cheithat, vuahkhawm leh siamthat hna; 3.Heng a hnuai ami engpawh chei that, siam that emaw thiah hna - (a). Motor eng chi pawh (b). Tuia kal, lawng eng chi pawh (c). Khawl hmanga pawh kal, lawng eng chi pawh (d). Thlawhna eng chi pawh (e). Eng hmanrua pawh, a chunga sawi thil chi hrang hrang atana a thlakna part tiamin; 4. Thil engpawh vuah, remkhawm, siamthat, thlak, vuahkhawm, thuam that hna zawng zawng.
MVAT Act, 2005, Section 84(1) in a sawi angin, contract hnathawhna pawisa petu apiang chuan, a pek tur zawng zawng atanga 2% a deduct ngei tur a ni a. A deduct lo a nih chuan, Section 84(5) angin pawisa pe chhuaktu chu Dan bawhchhiatnaa mawhphurtu ah ngaih a ni ang a, a pawisa deduct loh let hnih thlenga chawi tir theih a ni ang. Contract hnathawhnaa chhiah pek tur awm zat chhut chhuah hi Taxation Department tih tur a ni a, contract petu department te tih tur a ni lo. MVAT Act, 2005 hnuai registration nei lo hnenah contract/supply hna reng reng pek phal a ni lova; MVAT Act, 2005, Section 85-in a sawi angin Clearance Certificate tel lo chuan, department/local authority/ institution. etc te chuan contract hna emaw supply order emaw reng reng tuma hnenah an pe tur a ni lo.
