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

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

Goods Exempted from Tax

Sr.No. Name of the Commodity
(1) Agricultural implements manually operated or animal driven.
(2) Aids and implements used by handicapped persons.
(3) All bangles (except those made precious metals).
(4) Animal feed to include supplement and husk of pulses (concentrates and additives), wheat bran, cotton seed oil cake and de-oiled cake.
(5) Aquatic feed, poultry feed and cattle feed including grass, hay and straw.
(6) Bamboo mattings
(7) Betel leaves
(8) Bicycles, tricycles, cycle rikshaw and parts, tyres and tubes thereof
(9) Bread
(10) Books, periodicals and journals including map, charts and globes.
(11) Carry bags made of jute or paper
(12) Chalk stick
(13) Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi.
(14) Charcoal.
(15) Coarse grains other than paddy, rice and wheat.
(16) Condoms and contraceptives.
(17) Cotton and silk yarn in hank.
(18) Coconut fibre
(19) Coconut in shell and separated kernel of coconut other than copra.
(20) Curd, Lassi, butter milk and separated milk
(21) Earthen pot
(22) Electrical energy
(23) Exercise book, graph book and laboratory note book
(24) Firewood except casurina and eucalyptus timber.
(25) Fishnet , fishnet fabrics including fishnet twin and ropes, fish seeds, prawn/shrimp seeds, fishing requisites other than fishing boats (mechanised and non-mechanised)
(26) Flour, atta maida, suji and besan.
(27) Fresh milk and pasteurized milk.
(28) Fresh plants, saplings and fresh flowers.
(29) Fresh vegetables and fruits.
(30) Ginger and garlic.
(31) Goods taken under customs bond for re-export after manufacturing or otherwise.
(32) Gur and jaggery.
(33) Human blood and blood plasma.
(34) Husk and bran of cereals and groundnut husk.
(35) Indigenous handmade musical instruments.
(36) Idols made of clay and clay lamps.
(37) Items covered by PDS (except kerosene).
(38) Kirpan
(39) Kumkum, bindi, alta and sindur.
(40) `Khadi' garments/goods and made-ups.

Explanation: For the purpose of this entry `Khadi' means any cloth woven on handloom in India from cotton, silk or woollen yarn hand-spun in India or from the mixture of any two or all such yarns.

(41) Leaf plates and cups.
(42) Meat, fish, prawn, and other aquatic products when not cured or frozen; eggs and livestock and animal hair.
(43) Misry , patasha as a part of prasad
(44) National flag
(45) Organic manure.
(46) Non-judicial stamp paper sold by Government Treasuries; postal items, like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form.
(47) Paddy, rice, wheat and pulses
(48) Papad
(49) Plantain leaves
(50) Plastic footwear costing less than Rs.200.
(51) Poha, murmura and lai
(52) Prasadam by religious institutions
(53) Rakhi
(54) Raw wool
(55) Religious pictures not for use as calendars
(56) Semen including frozen semen
(57) Salt (branded or otherwise)
(58) Sacred thread commonly known as yagnapobit
(59) Seeds of all types other than oil seeds.
(60) Sewing machine, its parts and accessories
(61) Silk worm laying cocoon and raw silk
(62) Slate and slate pencils
(63) Sugar [as covered by First Schedule to the additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)], as it stood prior to the commencement of the Finance Act, 2011 (Central Act 8 of 2011)
(64) Tender green coconut
(65) Textile fabrics as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957), as it stood prior to the commencement of the Finance Act, 2011 (Central Act 8 of 2011).
(66) Omitted w.e.f. 01-04-2012
(67) Water other than -
    (i) aerated, mineral, distilled, medicinal, tonic, battery, demineralised water; and
    (ii) water sold in sealed container.
(68) Omited w.e.f. 01-04-2013
(69) Imported Sugar
(70) liquified petroleum gas for domestic use
(71) Subsequent sale in respect of the goods mentioned in the Annexure below, made within the State, subject to the condition that,-

(a) such goods are purchased from a registered dealer within the State;

(b) the subsequent dealer claiming such exemption is registered under this Act;

(c) a proof of payment of tax at first point of sale on such goods is adduced to the satisfaction of the Appropriate Assessing Authority.

ANNEXURE

(i) Aviation spirit, aviation turbine fuel and A. V. Gas other than covered by entry (34) of Schedule ''

(ii) High Speed Diesel Oil (HSD).

(iii) Light Diesel Oil (LDO).

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

(v) Any other petroleum product not specifically described hereinabove or in any of the Schedules other than kerosene oil, liquefied petroleum gas, furnace oil and substitute furnace fuel including low sulphur heavy stock, naphtha and lubricating oil and grease.

(72) Sanitary napkins and diapers including adult diapers.