In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the "said Act" and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules 'A' 'B' and 'G' appended to the said Act, as follows, namely:-

(I) In Schedule 'A' appended to the said Act, after entry at serial number (3), the following entry shall be inserted, namely:-

"(4) Refrigeration bodies built on chassis of motor vehicles."

(II) In Schedule 'B' appended to the said Act, after entry at serial number (160), the following entry shall be inserted, namely:-

"(161) Bus bodies built on chassis of motor vehicle."

(III) In Schedule 'G' appended to the said Act, after entry at serial number (9), the following entries shall be inserted, namely:-

"(10) Goods used in manufacturing of bus bodies on chassis of motor vehicles, in excess of the rate of output tax on bus bodies built on chassis of motor vehicles.

(11) Goods used in manufacturing of refrigeration bodies on chassis of motor vehicles, in excess of the rate of output tax on refrigeration bodies built on chassis of motor vehicles."

This Notification shall come into force with effect from the date of its publication in the Official Gazette.

By order and in the name of the Governor of Goa.

Ajit S. Pawaskar,

Under Secretary,

Finance (R&C).