chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Value Added Tax Act, 1996

0401.10.00 -Of a fat content, by weight, not exceeding 1%
 0401.20.00 -Of a fat content, by weight, exceeding 1% but not exceeding 6%
 0401.40.00 -Of a fat content, by weight, exceeding 6% but not exceeding 10%
 0401.50.00 -Of a fat content, by weight, exceeding 10%
 04.06 Cheese and curd. 0406.10.00 -Fresh cheese (unripened or uncured cheese), including whey cheese, and curd
 04.07 Eggs of birds, in shell, fresh, preserved or cooked.
 -Fertilised eggs for incubation:
 0407.11.00 --Of fowls of the species Gallus domesticus
 0407.19.00 --Other
 -Other fresh eggs:
 0407.21.00 --Of fowls of the species Gallus domesticus
 0407.29.00 --Other
 0407.90.00 -Other
 05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
 -Other:
 0511.91.00 --Fish waste or meal, and crustacean waste
 --Other:

 0511.99.90 Bone meal


Notes:- Goods falling under the aforementioned customs headings 01.02 to 04.07 shall not be exempt from value added tax on supplies made by hotels, restaurants, bars, guest houses, cafeterias or similar establishments. Group 4: Agricultural Materials

 31.01 3101.00.00 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by mixing or chemical treatment of animal or vegetable products. 31.02 Mineral or chemical fertilisers, nitrogenous.
 -Urea, whether or not in aqueous solution:
 3102.10.10 Diesel exhaust fluid
 Other:
 3102.10.91 Technical grade
 3102.10.99 Other
 -Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate:
 3102.21.00 --Ammonium sulphate
 3102.29.00 --Other
 3102.30.00 -Ammonium nitrate, whether or not in aqueous solution
 3102.40.00 -Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
 3102.50.00 -Sodium nitrate
 3102.60.00 -Double salts and mixtures of calcium nitrate and ammonium nitrate
 3102.80.00 -Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
 3102.90.00 -Other, including mixtures not specified in the foregoing subheadings
 31.03 Mineral or chemical fertilisers, phosphatic.
 -Superphosphates:
 3103.11.00 --Containing by weight 35% or more of diphosphorus pentaoxide (P2O5)
 3103.19.00 --Other
 3103.90.00 -Other
 31.04 Mineral or chemical fertilisers, potassic. 3104.20.00 -Potassium chloride
 3104.30.00 -Potassium sulphate
 3104.90.00 -Other
 31.05 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
Value Added Tax Act, 1996

Group 5: Medical Treatment and Similar Health Services

 28.04 Hydrogen, rare gases and other non-metals. 2804.40.10 Medical grade
 2804.40.90 Other
 30.01 Dried, whether or not powdered, glands and other organs for organo-therapeutic uses; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. 3001.20.00 -Extracts of glands or other organs or of their secretions
 3001.90.00 -Other
 30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified.
 -Antisera, other blood fractions and immunological products, whether or not obtained by means of biotechnological processes:
 3002.12.00 --Antisera and other blood fractions
 3002.13.00 --Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale
 3002.14.00 --Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale
 3002.15.00 --Immunological products, put up in measured doses or in forms or packings for retail sale

 -Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

 3002.41.00 --Vaccines for human medicine
 3002.42.00 --Vaccines for veterinary medicine
 3002.49.00 --Other
 -Cell cultures, whether or not modified:
 3002.51.00 --Cell therapy products
 3002.59.00 --Other
 3002.90.90 Other
 30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. 3003.10.00 -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
 3003.20.00 -Containing other antibiotics
 -Other, containing hormones or other products of heading 29.37:
 3003.31.00 --Containing insulin
 3003.39.00 --Other
 -Other, containing alkaloids or derivatives thereof:
 3003.41.00 --Containing ephedrine or its salts
 3003.42.00 --Containing pseudoephedrine (INN) or its salts
 3003.43.00 --Containing norephedrine or its salts
 3003.49.00 --Other

 3003.60.00 -Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter

 -Other:
 3003.90.10 Homeopathic, purely Ayurvedic, Unani medicines
 3003.90.90 Other
 30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.
Value Added Tax Act, 1996

9021.50.00 -Heart pacemakers, excluding parts and accessories
 9021.90.10 Crutches
 9021.90.20 Parts of hearing aids
 9021.90.30 Heart valves and stents for implantation
 9021.90.90 Other
 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
 -Other seats:
 9401.80.10 Commode chairs for persons with disabilities
 94.03 Other furniture and parts thereof.
 -Other metal furniture:
 9403.20.10 Walkers for persons with disabilities
 -Plastic furniture:
 9403.70.10 Plastic walkers for persons with disabilities

Notes:-
(1) Health services.
(2) Plastic blood bags (9018.90.20), transfusion sets (9018.90.90), and various instruments, equipment and chemicals required for the manufacture of blood test reagents, imported by the Nepal Red Cross Society for blood transfusion services.
(3) Equipment required for the treatment of kidney disease.
(4) Slate and stylus (8471.90.00), Braille notetaker (8471.30.90

 Heading Code Description

 71.03 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded, but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport. 7103.10.00 -Unworked or simply sawn or roughly shaped
 -Otherwise worked
 7103.91.00 --Rubies, sapphires and emeralds
 7103.99.00 --Other
 71.05 Dust and powder of natural or synthetic precious or semi-precious stones. 7105.10.00 -Of diamonds
 7105.90.00 -Other
 - Precious metals and metals clad with precious metal
 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form. 7106.10.00 -Powder
 -Other:
 7106.91.00 --Unwrought
 7106.92.00 --Semi-manufactured
 71.08 Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form.
 -Non-monetary:
 7108.11.00 --Powder
 7108.12.00 --Other unwrought forms
 7108.13.00 --Other semi-manufactured forms
 7108.20.00 -Monetary
 71.09 7109.00.00 Base metals or silver, clad with gold, not further worked than semi-manufactured. Heading Code Description

 71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal
 -Of precious metal, whether or not plated or clad with precious metal:
 7113.11.00 --Of silver, whether or not plated or clad with other precious metal
 --Of other precious metal, whether or not plated or clad with precious metal
 7113.19.10 Of gold
 7113.19.90 Of other precious metal
 7113.20.00 -Of base metal clad with precious metal
 71.18 Coin. 7118.90.00 -Other
 84.01 Nuclear reactors; non-irradiated fuel elements (cartridges) for nuclear reactors; machinery and apparatus for isotopic separation.
Value Added Tax Act, 1996

7118.90.00 -Other
 84.01 Nuclear reactors; non-irradiated fuel elements (cartridges) for nuclear reactors; machinery and apparatus for isotopic separation. 8401.10.00 -Nuclear reactors
 8401.20.00 -Machinery and apparatus for isotopic separation, and parts thereof
 8401.30.00 -Non-irradiated fuel elements (cartridges)
 84.02 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers.
 -Steam or other vapour generating boilers:
 8402.11.00 --Water tube boilers with a steam production exceeding 45 tonnes per hour
 8402.12.00 --Water tube boilers with a steam production not exceeding 45 tonnes per hour
 8402.19.00 --Other vapour generating boilers, including hybrid boilers
 8402.20.00 -Super-heated water boilers
 84.03 Central heating boilers other than those of heading 84.02. Heading Code Description

 8403.10.00 -Boilers
 84.04 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units. 8404.10.00 -Auxiliary plant for use with boilers of heading 84.02 or 84.03
 8404.20.00 -Condensers for steam or other vapour power units
 84.05 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers. 8405.10.00 -Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers
 84.06 Steam turbines and other vapour turbines. 8406.10.00 -Turbines for marine propulsion
 -Other turbines:
 8406.81.00 --Of an output exceeding 40 MW
 8406.82.00 --Of an output not exceeding 40 MW
 84.10 Hydraulic turbines, water wheels, and regulators therefor.
 -Hydraulic turbines and water wheels:
 8410.11.00 --Of a power not exceeding 1,000 kW
 8410.12.00 --Of a power exceeding 1,000 kW but not exceeding 10,000 kW
 8410.13.00 --Of a power exceeding 10,000 kW
 84.13 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators. Heading Code Description

 -Other centrifugal pumps:
 Operated by mineral fuel (gasoline):
 8413.70.11 Of a power capacity from 2 to 8 HP
 8413.70.99 Battery-operated water suction pumps (D.C. pumps)
 84.16 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. 8416.10.00 -Furnace burners for liquid fuel
 8416.20.00 -Other furnace burners, including combination burners
 8416.30.00 -Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non-electric.
Value Added Tax Act, 1996

8416.10.00 -Furnace burners for liquid fuel
 8416.20.00 -Other furnace burners, including combination burners
 8416.30.00 -Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances
 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non-electric. 8417.10.00 -Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or metals
 8417.20.00 -Bakery ovens, including biscuit ovens
 8417.80.00 -Other

 Heading Code Description

 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 84.17), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vapourising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.
 -Sterilisers for medical, surgical or laboratory use:
 8419.20.10 Autoclaves
 8419.20.90 Other medical, surgical or laboratory sterilisers
 -Dryers:
 8419.33.00 --Lyophilisation apparatus, freeze-drying units and spray dryers
 8419.34.00 --Other, for agricultural products
 8419.35.00 --Other, for wood, paper pulp, paper and paperboard
 8419.39.00 --Other
 8419.40.00 -Distilling or rectifying plant
 8419.50.00 -Heat exchange units
 8419.60.00 -Machinery for liquefying air or other gases
 -Other machinery, plant and equipment:
 8419.81.00 --For making hot drinks or for cooking or heating food
 8419.81.10 Cooling towers



 8419.89.90 Other
 84.20 Calendering or rolling machines, other than for metals or glass, and cylinders therefor.
Value Added Tax Act, 1996

8439.10.00 -Machinery for making pulp of fibrous cellulosic material
 8439.20.00 -Machinery for making paper or paperboard
 8439.30.00 -Machinery for finishing paper or paperboard
 84.40 Book-binding machinery, including book-sewing machines. 8440.10.00 -Machinery
 84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. 8441.10.00 -Cutting machines
 8441.20.00 -Machines for making bags, sacks or envelopes
 8441.30.00 -Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding
 8441.40.00 -Machines for moulding articles in paper pulp, paper or paperboard
 8441.50.00 -Other machinery
 84.42 Machinery, apparatus and equipment (other than the machines of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). 8442.30.00 -Machinery, apparatus and equipment

 84.43 Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof.

 -Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42:
 8443.11.00 --Offset printing machinery, reel-fed
 8443.12.00 --Offset printing machinery, sheet-fed, office type (using sheets of a size not exceeding 22 cm by 36 cm in the unfolded state)
 8443.13.00 --Other offset printing machinery
 8443.14.00 --Letterpress printing machinery, reel fed, excluding flexographic printing
 8443.15.00 --Letterpress printing machinery, other than reel fed, excluding flexographic printing
 8443.16.00 --Flexographic printing machinery
 8443.17.00 --Gravure printing machinery
 8443.19.00 --Other
 84.44 8444.00.00 Machines for extruding, drawing, texturing or cutting man-made textile materials. 84.45 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on machines of heading 84.46 or 84.47.
 -Machines for preparing textile fibres:
 8445.11.00 --Carding machines
 8445.12.00 --Combing machines

 8445.13.00 --Drawing or roving machines

 8445.19.00 --Other
 8445.20.00 -Textile spinning machines
 8445.30.00 -Textile doubling or twisting machines
 8445.40.00 -Textile winding (including weft-winding) or reeling machines
 8445.50.00 -Other
 84.46 Weaving machines (looms).
Value Added Tax Act, 1996

8478.10.00 -Machinery
 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. 8479.10.00 -Machinery for public works, building or the like

 8479.20.00 -Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
 8479.30.00 -Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
 8479.40.00 -Rope or cable-making machines
 -Other machines and mechanical appliances:
 8479.81.00 --Machines for treating metal, including electric wire coil-winders
 8479.82.00

 ८७.०५ Motor vehicles for special purposes, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete mixer lorries, road sweepers, spraying lorries, mobile workshops, mobile radiological units).

 ८७०५.३०.०० - Fire fighting vehicles (fire engines)
 ८७.०६ Chassis fitted with engines, for motor vehicles of headings ८७.०१ to ८७.०५.
 ८७०६.००.५० Chassis of three-wheelers (tempos) powered by electric motor

(B) Other goods and services
1. Service of storing agricultural produce in cold storage and silos. 2. Postal services (operated only by the Government of Nepal)
 (a) Service relating to transport or transmission of letters, money and parcels.
 (b) Other services required for the service relating to transport or transmission of letters, money and parcels. 3. Services provided by the Government of Nepal, Province or Local Level. 4. Financial service, life insurance service, accident insurance, health insurance, reinsurance service, agricultural crop insurance, fruit insurance, bee insurance, animal insurance, poultry insurance, fish insurance, micro insurance, money transfer, money exchange, SWIFT service, hire purchase transactions, deposit and credit guarantee service, capital market business, securities business, merchant banking business, commodity futures market, and securities and commodity brokerage business. 5. Parts and accessories under heading ८७.०८ used in electric rickshaws, imported by industries registered with the objective of producing electric rickshaws in Nepal, for their production purpose. 6. Goods falling under the following subheadings, imported upon the recommendation of the Alternative Energy Promotion Centre, for generating electricity from solar power, and for operating solely from solar energy and producing solar thermal energy:
 (a) ७४१०.२१.००, ७६०७.१९.००, ८४०३.१०.००, ८४०३.९०.००, ८४१२.८०.००, ८४१९.३४.००, ८५१६.६०.११, ८५१६.६०.१२ and ८५१६.६०.१९
 (b) Lithium-ion batteries falling under subheading ८५०७.६०.००, with capacity less than 12 volts and less than 10 amperes, used in solar lanterns. 7. Spare parts imported by the jute industry for the operation of its industry, upon the recommendation of the Department of Industry. 8. Woollen yarn (excluding synthetic and acrylic) used in hand-knitted sweaters made domestically. 9. Goods received as grants for any natural disaster or charity, approved by the Ministry of Finance, Government of Nepal. 10.
Value Added Tax Act, 1996

8. Woollen yarn (excluding synthetic and acrylic) used in hand-knitted sweaters made domestically. 9. Goods received as grants for any natural disaster or charity, approved by the Ministry of Finance, Government of Nepal. 10. Goods for personal purposes not subject to customs duty, imported under the information relating to goods for private use that passengers may bring or take. 11. For hydropower generation, distribution and transmission line projects: construction equipment, machinery tools, and related parts and raw materials (steel sheets) required for such projects, when imported by the concerned hydropower project or its contractor or project promoter upon the recommendation of the Investment Board (in cases operated with its approval), the Alternative Energy Promotion Centre (in cases operated with its approval), or the Department of Electricity Development (in other cases, including projects operated by the Nepal Electricity Authority), and supplied to the project, value added tax shall be exempted. 12. For reservoir and semi-reservoir hydropower projects with a capacity exceeding two hundred megawatts, for which financial closure has been completed by Chaitra २०८२: construction equipment, plant, machinery tools and related parts, explosives, penstock pipes and steel plates, imported by the promoter, project, or its contractor upon the recommendation of the Investment Board (in cases approved by it) or the Department of Electricity Development (in other cases, including projects operated by the Nepal Electricity Authority), value added tax shall be exempted. Provided that, when making a recommendation pursuant to this sub-clause, it shall be made in accordance with the quantities specified in the detailed engineering design report of the hydropower project. 13. When diplomatic missions and donor agencies transfer vehicles (not exceeding ten years from the initial year of manufacture) imported under diplomatic facility or duty facility, to a project in accordance with the project’s approved annual work program and change to government number plates; or when vehicles (not exceeding ten years from the initial year of manufacture) imported in the name of a project under full or partial duty facility (excluding those imported under invoice or bank guarantee) are transferred to a government agency after project completion, with the approval of the Ministry of Finance, Government of Nepal, and changed to government number plates, value added tax shall not be levied. 14.
Value Added Tax Act, 1996

14. If a diplomatic mission, project, person, other government body, or non-governmental organization wishes to scrap and deregister a vehicle imported under duty facility that has exceeded 10 years from the initial year of manufacture, or an old vehicle used by a diplomatic mission or diplomatic employee that cannot be operated due to accident or technical reasons, with the approval of the Ministry of Finance, so as to render it unusable for further use, no value added tax shall be levied on such vehicle. 15. If the owner of a vehicle imported by a Nepali citizen for personal use under value added tax exemption dies, and the vehicle is transferred into the name of the deceased’s husband or wife, the value added tax payable on such vehicle shall be exempted based on the approval of the Department. 16. Value added tax shall be exempted on the import of one unit of bus with a capacity of 30 seats or more, imported by a community educational institution for the purpose of transporting students, upon the recommendation of the Ministry of Education, Science and Technology, Government of Nepal. The vehicle imported under this facility shall not be sold, distributed, transferred, or renamed for ten years. If it is renamed, sold, or any kind of title transfer occurs before ten years, full value added tax shall be levied as per the prevailing law. 17. Industries that have not availed the facility of bonded warehouse or cash deposit (passbook), if they import raw materials, auxiliary raw materials, and packaging materials not produced in Nepal required for the production of goods to be exported, and export the finished goods produced therefrom within a specified period in accordance with a specified procedure, the tax levied at the customs point on such import of raw materials, auxiliary raw materials, and packaging materials shall be refunded at the customs point itself, on goods as specified in a notice published in the Nepal Gazette, from the date specified therein, and at the rate specified therein, by way of value added tax refund. 18. Machinery purchased by an industry for the purpose of reprocessing batteries. 19. Service of issuing certificates of origin for export purposes. Group 12: Buildings and Land

 Purchase, sale and rental of houses and land (excluding services provided by hotels, guesthouses and apartments, and services provided by commercially operated entities similar to hotels or guesthouses)

 Group 13: Betting, Casinos and Lotteries

 Activities relating to the provision of facilities for betting or gambling, lotteries.
Value Added Tax Act, 1996

Note:

(1) In respect of goods in Groups 1 to 11 above, for goods whose name or description is mentioned under an eight-digit subheading under a four-digit heading, tax exemption shall be available only if both the subheading and the name or description of the goods match; and it shall not be an impediment to granting exemption to goods falling under the "other" subheading for which a specific name or description is not mentioned. The Department may, in consultation with the Customs Department as necessary, add, delete or modify the interpretation of exempted goods and services and the Harmonized Code of goods as required.

(2) The Government of Nepal may, if it deems appropriate to grant any exemption or tax refund in relation to taxable goods, grant such exemption by publishing a notice in the Nepal Gazette. Schedule-2

(Relating to Sub-section (2) of Section 7)

Goods and Services Taxable at Zero Rate

1. Amended by the Finance Act, 2081. Goods exported: if it is proven that the supply of goods is made as follows,-
 (a) exported, or
 (b) placed as stores on an international flight with a destination outside Nepal, or
 (c) placed for retail sale, supply or consumption on an international flight with a destination outside Nepal. 2. Services supplied to a person outside Nepal:
 (a) Services supplied by a person resident in Nepal to a person outside Nepal who has no commercial operation, business representation or legally recognized representative in Nepal,
 (b) Supply of goods or services by a person resident and registered in Nepal to a person resident outside Nepal. 3. Goods and services imported by a person or mission entitled to diplomatic facility, upon the recommendation of the Ministry of Foreign Affairs, Government of Nepal, and by a person employed in a diplomatic mission entitled to duty facility. 4. If any treaty or agreement previously provided for sales tax exemption on import, then upon the recommendation of the concerned project, for the duration such treaty or agreement remains in force, a registered taxpayer making local purchases shall be provided zero-rate facility on such supply. 5. Raw materials and produced goods sold to an industry operating in a Special Economic Zone established pursuant to prevailing law. 6.
Value Added Tax Act, 1996

5. Raw materials and produced goods sold to an industry operating in a Special Economic Zone established pursuant to prevailing law. 6. Machinery tools and their parts, equipment, penstock pipes or iron sheets used to make them, if produced by a local industry and supplied directly to the concerned project or through the project's contractor to the project, then in cases operated with the approval of the Investment Board, upon the recommendation of that Board; in cases operated with the approval of the Alternative Energy Promotion Centre, upon the recommendation of that Centre; and in other cases, upon the recommendation of the Department of Electricity Development, such industry shall be provided zero-rate facility on that transaction in accordance with the procedure prescribed by the Department. 7. If sculptures, paintings, architectural works and other similar handicraft items produced domestically by cottage and small entrepreneurs are exported abroad through approved export trading houses in Nepal, the value added tax paid on the raw materials used in producing such items shall be refunded after completing the procedure prescribed by the Department. 8. Scooters designed for use by persons with disabilities. 9. If machinery, equipment and construction materials as per the approved master list, required in the course of operating a project in Nepal pursuant to a bilateral or multilateral agreement concluded with the consent of tax exemption from the Ministry of Finance, Government of Nepal, are produced by a domestic industry and supplied directly to the concerned project or through the project's contractor to the project, then such industry shall be provided zero-rate facility on that supply in accordance with the procedure prescribed by the Department. 10. Deep cycle lead acid batteries falling under subheading ८५०७.२०.००, produced by a domestic industry and used in electric vehicles, upon the recommendation of the Department of Environment, Ministry of Forests and Environment, Government of Nepal.
Waste Management Act, 2011

Chapter 2
Provisions Relating to Solid Waste Production, Collection, Minimization, and Discharge

3. Local Level Responsible for Solid Waste Management: (1) The Local Level shall be responsible for the construction and operation of necessary infrastructure and structures for the collection, final disposal, and processing of solid waste, including transfer stations, landfill sites, processing plants, compost plants, biogas plants, etc., for the management of solid waste.

(2) The Local Level shall be responsible for the management or use in any manner of solid waste dumped or kept at a solid waste collection center, transfer station, or processing site, or solid waste accumulated in the course of sanitation.

(3) For the purposes of this section, any solid waste dumped or kept at a solid waste collection center, transfer station, or processing site, or any substance accumulated in the course of sanitation shall be deemed solid waste. 4. Duty to Manage Solid Waste: (1) The duty to manage or cause to be managed solid waste pursuant to this Act shall be of amended by Some Nepal Acts Amendment Act, 2072.the Local Level.

(2) Notwithstanding anything contained in subsection (1), the duty to process and manage hazardous solid waste, health institution waste, chemical solid waste, or industrial solid waste shall be of the person or entity producing such solid waste, subject to determined standards.

(3) If any industry or health institution requests amended by Some Nepal Acts Amendment Act, 2072.the Local Level to manage the solid waste remaining after processing hazardous solid waste, health institution waste, chemical solid waste, and industrial solid waste, or requests to use a solid waste management site constructed by amended by Some Nepal Acts Amendment Act, 2072.the Local Level, the Local Level may, upon levying service fees determined by amended by Some Nepal Acts Amendment Act, 2072.the Local Level, manage the solid waste or allow the use of the solid waste management site. 5. Reducing Solid Waste Production: (1) Any person, entity, or body shall, as far as possible, minimize the solid waste generated while doing any work or business.

(2) It shall be the duty of every person, entity, or body to reduce the quantity of solid waste by arranging for the disposal or reuse of solid waste that can be disposed of within their own area, and only discharging the remaining solid waste. Explanation: For the purposes of this section, "Own Area" means the private house compound, industrial zone premises, hospital or health institution premises, industrial establishment premises, and the premises of the person, entity, or body generating solid waste. 6.
Waste Management Act, 2011

Explanation: For the purposes of this section, "Own Area" means the private house compound, industrial zone premises, hospital or health institution premises, industrial establishment premises, and the premises of the person, entity, or body generating solid waste. 6. Segregation of Solid Waste: (1) amended by Some Nepal Acts Amendment Act, 2072.The Local Level shall prescribe that solid waste be sorted at the source by dividing it into at least organic and inorganic types.

(2) The duty to sort solid waste at the source as prescribed by amended by Some Nepal Acts Amendment Act, 2072.the Local Level pursuant to subsection (1) and to deliver it to the collection center shall be of the person, entity, or body generating such solid waste, and for this purpose, amended by Some Nepal Acts Amendment Act, 2072.the Local Level may provide necessary technology, materials, equipment, containers, etc. 7. Discharge of Solid Waste: (1) The time, place, and method of discharging solid waste shall be as determined by amended by Some Nepal Acts Amendment Act, 2072.the Local Level.

(2) A person, entity, or body producing hazardous solid waste or chemical solid waste shall manage such waste as prescribed.

(3) Hazardous solid waste or chemical solid waste shall not be discharged at a collection center or transfer station. 8. Designating a Solid Waste Collection Center: (1) amended by Some Nepal Acts Amendment Act, 2072.The Local Level may designate a collection center in each neighborhood or settlement for the systematic collection of solid waste and arrange for necessary containers.

(2) While designating a collection center pursuant to subsection (1), an environmentally suitable place shall be designated that is, as far as possible, convenient for all in the neighborhood or settlement.

(3) The time and method for discharging and collecting solid waste at the collection center designated pursuant to subsection (1) shall be as determined by amended by Some Nepal Acts Amendment Act, 2072.the Local Level. 9. Transportation of Solid Waste: (1) The duty to transport solid waste accumulated at a collection center to a transfer station or solid waste management site shall be of amended by Some Nepal Acts Amendment Act, 2072.the Local Level, or the entity or body arranged by such body.

(2) While transporting solid waste, the prescribed means of transportation must be used. When prescribing the means of transportation, due consideration shall be given to weight, capacity, method or procedure, road capacity, and the potential impact on the environment during the transportation of solid waste.

(3) While transporting solid waste, the solid waste that has been sorted at the source and discharged and collected pursuant to Section 6 shall be transported separately by amended by Some Nepal Acts Amendment Act, 2072.the Local Level. 10.
Waste Management Act, 2011

12. Solid Waste Management Site: (1) amended by Some Nepal Acts Amendment Act, 2072.The Local Level may, subject to the prevailing law relating to the environment, designate a solid waste management site (sanitary landfill site) for the management and permanent disposal of solid waste collected within its area.

(2) If the Local Level does not have land for designating a solid waste management site pursuant to subsection (1), or if land is available but is not suitable for designating a solid waste management site, the Local Level may designate a management site by renting or purchasing suitable land.

(3) While designating a solid waste management site pursuant to this section, a solid waste management site may be developed and operated on private land of the private sector, subject to Section 16.

(4) If there is a shortage of land for the Local Level to designate a solid waste management site pursuant to subsection (1) or (2), it may request the Ministry to select and provide a suitable site.

(5) Upon receiving a request to provide a solid waste management site pursuant to subsection (4), the Ministry shall obtain such land pursuant to prevailing law and make it available to amended by Some Nepal Acts Amendment Act, 2072.the Local Level.

(6) If the same solid waste management site is suitable for two or more amended by Some Nepal Acts Amendment Act, 2072.Local Levels, the Ministry may, after coordination among such Local Levels, designate such site as a solid waste management site subject to the written consent and conditions of the concerned amended by Some Nepal Acts Amendment Act, 2072.Local Levels.

(7) amended by Some Nepal Acts Amendment Act, 2072.The Local Level shall carry out activities related to the operation and post-closure management of the solid waste management site in accordance with prescribed environmental standards.

(8) While carrying out post-closure management activities pursuant to subsection (7), it shall be done in accordance with the recommendations provided in the Initial Environmental Examination and Environmental Impact Assessment report of the solid waste management site.

(9) amended by Some Nepal Acts Amendment Act, 2072.The Local Level may, if necessary, declare the solid waste management site area an environmentally sensitive area.

(10) In the area designated pursuant to subsection (9), the Local Level may prohibit unauthorized entry of birds, animals, wildlife, and humans, prohibit the extraction of stones, gravel, and sand, and issue and implement other necessary directives and guidelines for environmental protection and proper management of such area. Chapter 4
Involvement of Private and Community Sectors in Solid Waste Management

13.
Waste Management Act, 2011

Chapter 4
Involvement of Private and Community Sectors in Solid Waste Management

13. Provision Relating to Permission: (1) No one may perform or cause to be performed any work related to solid waste management without obtaining permission from amended by Some Nepal Acts Amendment Act, 2072.the Local Level pursuant to this Act.

(2) A domestic or foreign company, entity, or body wishing to manage solid waste shall submit an application to the concerned amended by Some Nepal Acts Amendment Act, 2072.Local Level for permission, stating the following details:-

(a) A plan for solid waste management,
(b) Details of necessary manpower and technology for solid waste management,
(c) Other details as prescribed.

(3) Upon receiving an application pursuant to subsection (2), the concerned amended by Some Nepal Acts Amendment Act, 2072.Local Level may, after making necessary inquiries, grant a permit.

(4) If the technology required for solid waste management, recycling, processing, and disposal is not available domestically, amended by Some Nepal Acts Amendment Act, 2072.the Local Level may, upon obtaining approval from the Government of Nepal, grant a permit pursuant to subsection (3) to a foreign company, entity, or body capable of providing such technology, on the condition that such technology is transferred within the period specified in the agreement.

(5) Other provisions relating to permits shall be as prescribed. 14. Solid Waste Management Work May Be Done by Private Sector: (1) amended by Some Nepal Acts Amendment Act, 2072.The Local Level may, as required, cause the management of solid waste within its area to be done by companies from the private sector that have obtained permission pursuant to Section 13, or from the community sector, by inviting competition pursuant to Section 15 or by adopting any procedure pursuant to the law relating to private investment in the construction and operation of infrastructure structures.

(2) While managing solid waste pursuant to subsection (1), all or any of the following tasks may be done by a private sector company, and any of the following tasks may be done by a community or non-governmental association or organization:-

(a) Raising public awareness for solid waste minimization,
(b) Solid waste collection,
(c) Solid waste transportation,
(d) Use, reuse, recycling, or processing of solid waste,
(e) Solid waste disposal, and
(f) Post-closure management. 15.
Waste Management Act, 2011

15. Assigning Solid Waste Management Responsibility Through Competition: (1) amended by Some Nepal Acts Amendment Act, 2072.While causing solid waste management to be done by the private sector or community organizations pursuant to Section 14, the Local Level shall select a manager by calling for bids and inviting competition, and assign the responsibility of management.

(2) The selection of a solid waste manager pursuant to subsection (1) shall be done on the following bases:-

(a) The amount committed to be paid to amended by Some Nepal Acts Amendment Act, 2072.the Local Level,
(b) Capacity for energy generation or organic fertilizer production from solid waste, capital, technology, and manpower capacity,
(c) Financial and technical capacity,
(d) Sustainability of the technology proposed to be adopted for solid waste management and minimization of environmental impact,
(e) If management is to be contracted, the proposed management fee,
(f) Royalty agreed to be paid to amended by Some Nepal Acts Amendment Act, 2072.the Local Level regarding the use, processing, or reuse of solid waste.

(3) Other provisions relating to bidding shall be as per prevailing law.

(4) A company, entity, or body that has been assigned the responsibility of solid waste management pursuant to subsection (1) may collect fees pursuant to Section 18, subject to the agreement made with amended by Some Nepal Acts Amendment Act, 2072.the Local Level.

(5) Other matters relating to the involvement of the non-governmental sector in solid waste management shall be as prescribed. 16. Approval May Be Given to Construct and Operate Solid Waste Management Sites: (1) If approval is sought for the construction and operation of a solid waste management site, processing site, or other mechanism for solid waste management by the private sector, amended by Some Nepal Acts Amendment Act, 2072.the Local Level may give approval for the construction and operation of such mechanism, subject to the environment and other prevailing laws.

(2) amended by Some Nepal Acts Amendment Act, 2072.The Local Level shall monitor whether prescribed environmental standards are complied with or not during the construction and operation of a solid waste management mechanism by the private sector pursuant to subsection (1).

(3) If, upon monitoring pursuant to subsection (2), it is found that the approved standards have not been complied with, a timeframe may be specified to make the necessary arrangements for compliance with such standards, and if the necessary arrangements for compliance with the standards are not made even within that timeframe, the approval of such person or company may be cancelled by amended by Some Nepal Acts Amendment Act, 2072.the Local Level as prescribed. 17.
Waste Management Act, 2011

17. Solid Waste Management May Be Done Through Public-Private Partnership: (1) amended by Some Nepal Acts Amendment Act, 2072.The Local Level may, subject to prevailing law, carry out solid waste management work in partnership with the private sector, community and non-governmental associations, and organizations.

(2) Notwithstanding anything contained in subsection (1), only activities such as raising public awareness for solid waste minimization, solid waste collection, transportation, post-closure management of solid waste management sites, gardening, and beautification may be done or caused to be done in partnership with community and non-governmental associations and organizations. Chapter 5
Provisions Relating to Solid Waste Management Service Fees

18. May Levy Service Fee: (1) amended by Some Nepal Acts Amendment Act, 2072.The Local Level may levy and collect service fees from the concerned person, entity, or body for solid waste management carried out.

(2) The fee pursuant to subsection (1) shall be determined by amended by Some Nepal Acts Amendment Act, 2072.the Local Level based on the quantity, weight, and nature of the solid waste and other matters as prescribed.

(3) The fee pursuant to subsection (1) may be collected by the concerned Local Level itself or through an entity or body designated by it.

(4) Notwithstanding anything contained elsewhere in this section, a person, entity, or body that has been assigned the responsibility of solid waste management pursuant to Section 15 may collect service fees from the concerned person, entity, or body for solid waste management carried out, based on the agreement with amended by Some Nepal Acts Amendment Act, 2072.the Local Level. Provided that, a discount shall be given on the service fee as prescribed to the indigent class as prescribed.

(5) The income derived from fees pursuant to this section and the income received from involving the private sector in solid waste management must be kept by amended by Some Nepal Acts Amendment Act, 2072.the Local Level under a separate heading, and that amount shall be spent, subject to prescribed standards, on solid waste management, environmental protection, and the development of the area affected by the solid waste management site. 19.
Waste Management Act, 2011

19. May Suspend or Terminate Service: (1) amended by Some Nepal Acts Amendment Act, 2072.The Local Level may suspend or terminate the solid waste management related service of a service user who does not pay the service fee pursuant to Section 18.

(2) Notwithstanding anything contained in subsection (1), a person, entity, or body that has been assigned the responsibility of solid waste management pursuant to Section 15 may suspend or terminate the solid waste management related service of a service user who does not pay the service fee pursuant to subsection (4) of Section 18, and if the service is thus suspended or terminated, information thereof shall be given to amended by Some Nepal Acts Amendment Act, 2072.the Local Level.

(3) In the event of suspension or termination of service pursuant to subsection (1) or (2), the concerned householder shall themselves manage the solid waste produced from their house.

(4) If the service user pays the service fee required to be paid pursuant to Section 18, service shall be provided to them again. Chapter 6
Provisions Relating to Pollution Control and Monitoring of Solid Waste Management Activities

20. Pollution Control: (1) The duty to manage solid waste collected within its area in a pollution-free manner, minimizing adverse environmental impacts that may occur in that area, shall be of amended by Some Nepal Acts Amendment Act, 2072.the Local Level.

(2) omitted by Some Nepal Acts Amendment Act, 2075.

(3) amended by Some Nepal Acts Amendment Act, 2072.The Local Level must comply with the standards determined pursuant to this Act while discharging and managing collected solid waste. 21. Monitoring of Solid Waste Management: (1) amended by Some Nepal Acts Amendment Act, 2072.The Local Level shall conduct or cause to be conducted regular monitoring of solid waste management and discharge activities.

(2) For the purpose of monitoring or causing monitoring pursuant to subsection (1), amended by Some Nepal Acts Amendment Act, 2072.the Local Level may prepare and implement a necessary action plan.

(3) A person deployed for monitoring pursuant to subsection (1) must submit a report thereof to the concerned amended by Some Nepal Acts Amendment Act, 2072.Local Level after the monitoring is completed.

(4) amended by Some Nepal Acts Amendment Act, 2072.The Local Level shall make necessary arrangements regarding the correction and implementation of issues pointed out in the report received pursuant to subsection (3).

(5) omitted by Some Nepal Acts Amendment Act, 2075. 22.