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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
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SCHEDULE 'C'

(See clause (c) of sub-section (1) of section 5)

Sr.No. Name of the Commodity Rate of tax
(1) (2) (3)
(1) Aviation spirit, aviation turbine fuel and A.V.Gas. other than covered by entry 34 of Schedule "B" 12.5%
(2) Omitted  
(3) Foreign liquor and Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964) 22%
(4) High Speed Diesel Oil (HSD) 22%
(5) Indian made foreign liquor including Beer as defined in Goa Excise Duty Act, 1964(Act 5 of 1964) 22%
(6) Light diesel oil (LDO). 22%
(7) Lotteries including online lotteries 20%
(8)

Motor spirit which is commonly known as petrol including ethanol blended petrol.

 
(a) sold by public sector as well as private sector oil marketing companies to their authorized retail outlets within the State 10%
(b) sold in the circumstances other than mentioned in clause (a) above 20%
(9) Molasses 20%
(10) Naphta other than used as raw material by chemical fertilizer industry 20%
(10 A) Naphtha used as raw material by chemical fertilizer industry. 15% 
(11) Rectified spirit 20%
(12) Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil and Liquified Petroleum Gas, Furnace oil and substitute furnace fuel including low sulphur heavy stock and Lubricating oil and grease. 20%
(13) Plasma TV, LCD TV, Air-conditioner, DVD player, Home Theatre, Bath Tub and consumer durables costing Rs. 30000/- and above, per item 15%
(14) Goods utilized in execution of works contract by works contractor, other than the declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956). 8%
(15) CFL/LED Bulbs and Tubes 8%
(16) Omitted  
(17) Furnace oil from bond sold to foreign going vessels 1%
(18) High Speed Diesel from bond sold to foreign going vessels 4%
(19) Marble and Granite, including tiles of marble and granite 15%
(20) Footwear costing Rs. 2,000/-. and above 15%
(21) Tobacco, manufactured tobacco and products thereof including cigar, cigarettes, tooth paste containing tobacco, beeches, chewing tobacco and raw tobacco etc. 25%
(22) Aerated and carbonated non-alcoholic beverages whether or not containing sugar or other sweetening matter or flavour or any other additives other than manufactured by small scale industries registered with the Directorate of Industries, Trade and Commerce. 15% 
(23) Cooked fast food such as pizza, burger, fried chicken, sandwich, hot dog, noodles, potato chips, cake etc. served or sold including home delivery under a brand name by any branded chain outlets of fast food including fast food counters at the Airport. 20%
(24) Potato and other chips and namkins packed in airtight sealed packages and sold under brand name. 20%
(25)

 

 

Sales of the items, effected by the Depot of Canteen Stores Department

(I) and Indian Naval Canteen Services located in Goa, to the members of the Armed Forces, Civilian personnels, paid from the Defence Estimates, and to Ex-service Personnel stationed in Goa, either directly through retail outlet or through Canteen Stores, other than liquor and alcoholic beverages, air conditioning plant including air conditioners and air coolers and their components, parts and accessories; refrigeration plant and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk in coolers and components, parts and accessories of any of them; television sets and antennas, television cameras, television monitors and components, parts and accessories of any of them; closed circuit television, cameras, video television, video players, video cassettes, audio cassette players and recorders, disc players and components, parts and accessories of any of them; electrical and electronics instruments, apparatus and appliances, domestic electrical appliances, motor vehicles, motor cycles, motor scooters, motorettes and three wheelers; cell phones and parts and components thereof; DVD, CD, DTH, parts and components thereof; computers and parts and accessories thereof, as per Table below:-

 2.5
TABLE  
(a) Items listed in Schedule 'B' 2.5%.
(b) CFL Bulbs and Tubes. 4%.
(c) Marble and Granite, including tiles of marble and granite. 7.5%.
(d) Footwear costing Rs. 2,000/- and above. 7.5%.
(e) Tobacco, manufactured tobacco and products thereof including cigar and cigarettes. 11%.
(f) Aerated and carbonated non-alcoholic beverages whether or not containing sugar or other sweetening matter or flavour or any other additives other than manufactured by small scale industries registered with the Directorate of Industries, Trade and Commerce. 10%.
(g) Cooked fast food such as pizza, burger, fried chicken, sandwich, hot dog, noodles, potato chips, cake etc. served or sold including home delivery under a brand name by any branded chain outlets of fast food including fast food counters at the Airport. 10%.
(h) Potato and other chips and namkins packed in airtight sealed packages and sold under brand name. 10%.   10%.
(i) Items not specified in any of the schedules to the Act. 6.25%. 6.25% 
(26) Motor Car sold by a registered dealer to defence personnel, subject to the fulfillment of conditions as may be notified by the Government. 6.25%.