THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification No. 4/5/2005-Fin(R&C)(134) Dated 30th March, 2016.

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 'B' 'C' and 'D' appended to the said Act, as follows, namely:-

(I) In Schedule 'B' appended to the said Act, for the existing entry at serial number (157), the following entry shall be substituted, namely:-

"(157)

Country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964) other than that covered by entry (72) of Schedule ''D"

(II) In Schedule 'C' appended to the said Act,-

(i) against entry at serial number (1), in column (3), for the figures "12.5%" the figures "18%" shall be substituted;

(ii) for the existing entry at serial number (8), the following entry shall be substituted, namely:-

(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.	22%
	(b) sold in the circumstances other than mentioned in clause (a) above.	22%."

(iii) after entry at serial number (11), the following entry shall be inserted, namely:—

"(11A)

Regasified Liquefied Natural Gas

30%."

(iv) for the existing entry at serial number (26), the following entry shall be substituted,

namely:—

"(26)	Motor car sold by a registered dealer to the defence personnel, subject to the fulfillment of conditions as may be notified by the Government,-
	(a) whose cost is below Rs. 15 lakh	6.25%
	(b) whose cost is Rs. 15 lakh or above	7.5%."

(v) after entry at serial number (26), the following entries shall be inserted, namely:-

"(27)	Light motor vehicle costing Rs. 15.00 lakh or above.	15%
(28)	Two wheeler i.e. motor cycle or scooter, costing Rs. 2.00 lakh or above.	15%."

(III) In Schedule 'D' appended to the said Act, after entry at serial number (71), the following entry shall be inserted, namely:-

"(72) Country liquor in the form of cashew or palm feni, produced as a part of seasonal activity by local individuals commonly known as bhaticars, other than distillery and bottling units."

This Notification shall come into force with effect from the 1st day of April, 2016.

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

Ajit S. Pawaskar,

Under Secretary, Finance\ (R&C).