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

(See sub-section (1) of section 7)

Sr. No.	Class of dealer	Limit of turnover	*Rate of composition*
1	2	3	4
(1)	Dealer other than dealer of liquor in packed bottles, dealer effecting sale by transfer of right to use any goods and importer.	100 Lakhs	0.50%
(2)	Reseller of liquor in packed bottles.	100 Lakhs	1%
(3)	Hotel, restaurant, eating house, refreshment room, boarding establishment, serving food and non-alcoholic beverages, other than starred category hotel including establishment serving fast food.	100 Lakhs	5 %
(4)	Hotel including bar and restaurant, serving food, alcoholic and non-alcoholic beverages.	100 Lakhs	8%
(5)	Works contractor.	100Lakhs	3%
(6)	Sale of cooked food and beverages by shacks allotted by Tourism Department.	20 Lakhs	Rs. 15,000/- lumpsum per year.

Explanation: The turnover of sales indicated against entries at Sr. Nos. 1 to 6 above shall be the sales effected by the dealer during respective financial year commencing from 1st April to 31st March.