DEMO|
Skip Navigation Links
Section
|
Schedule
|

THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
-

Body Notification No. CCT/12-28/14-15/3859 Dated 2nd December, 2015.

In exercise of the powers conferred by sub-section (5) 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, I, Shri Dipak M. Bandekar, Commissioner of Commercial Taxes, Government of Goa, hereby notify the industrial inputs and packing materials specified in Schedule hereinbelow, for the purposes of entry (53) of Schedule 'B' appended to the said Act, namely:-

SCHEDULE

Sr. No. HSN Code Description
1 84509010 Parts of household type machines under the main heading Household or Laundry- -type Washing Machines including Machines with both Wash and Dry
(i) Detergent Nozzle for Washing Machine
(ii) Detergent Tray for Washing Machine
(iii) Parts of Door for Washing Machine
(iv) Drain Hose Cuff for Washing Machine
(v) Elastic Tube Components for Washing Machine
(vi) Housing Panels for Washing Machine
(vii) Panels for Washing Machine
(viii) Programmer Assembly for Washing Machine
(ix) Pulsator for Washing Machine
(x) Tower Filter Parts for Washing Machines
(xi) Tub Covers for Washing Machines
(xii) Waterfall Guides for Washing Machines
(xiii) Rat Mesh for Washing Machine
(xiv) Covers for Washing Machine
(xv) Coin Trap Components for Washing Machine
(xvi) Water Supply Hose Assembly for Washing Machine
(xvii) Hoses for Washing Machine
(xviii) Drum Balancers for Washing Machine
(xix) Door for Washing Machine
(xx) Twistclip-TCA-1
(xxi) Clamp Collar Assembly for Washing Machine
(xxii) Frame Assembly for Washing Machine
(xxiii) Controller Board Housing for Washing Machine
(xxiv) Detergent/Additive Tray for Washing Machine
(xxv) Liquid Detergent Tray for Washing Machine
(xxvi) Pump Pad for Washing Machine
(xxvii) Pump Tube for Washing Machine
(xxviii) Rubber Seal for Washing Machine
(xxix) Rubber Sleeve Spring Ring for Washing Machine
(xxx) PCB Cover for Washing Machine
(xxxi) Controller Board for Washing Machine
(xxxii) Steam Accumulator for Washing Machine
(xxxiii) Siphon Tube for Washing Machine
(xxxiv) Damping Element Fastener
(xxxv) Dispenser Inlet Tube for Washing Machine
2 8451 90 00 Parts of clothes dryer under the main heading Machinery (other than machines of heading 8450) for washing cleaning wringing, drying, ironing, pressing (including fusing presses), bleaching, dying, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
(i) Plug Panel for Clothes Dryer
(ii) Trim Panel for Clothes Dryer
(iii) Grommet Cord for Clothes Dryer
(iv) Safety Thermostat Button for Clothes Dryer
(v) Plastic Pulley for Clothes Dryer
(vi) Pulley Impeller Drive for Clothes Dryer
(vii) Bearing Bush for Clothes Dryer
(viii) Striker for Clothes Dryer
(ix) Pad Felt Adhesive for Clothes Dryer
(x) Seal Felt for Clothes Dryer
(xi) Badge Name Plate for Clothes Dryer
(xii) Spacer Insulator for Clothes Dryer
(xiii) Bracket Switch for Clothes Dryer
(xiv) Knob Control for Clothes Dryer
(xv) Seal Door for Clothes Dryer
(xvi) Potentiometer Knob Clip
(xvii) Spigot Bearing for Clothes Dryer

The benefit of concessional rate of tax in terms of entry (53) of Schedule 'B' of the said Act, for above referred goods is available in view of this notification to M/s IFB Industries Ltd., Plot No. L-1, Verna Electronic City, Verna, Salcete– holding TIN as 30020101398, for the purpose of manufacturing washing machines and clothes dryers at their manufacturing facilities in Goa, subject to following all the conditions attached to the Entry (53) of Schedule 'B' which is granted in view of their application dated 11-09-2015.

This Notification shall come into force with immediate effect.

Dipak M. Bandekar

Commissioner (Commercial Taxes).