THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification No. 4/5/2005-Fin(R&C)(135)/242 Dated 17th May, 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 Schedule 'C' appended to the said Act, as follows, namely:-

In Schedule 'C' appended to the said Act, 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.	20%
	(b) sold in the circumstances other than mentioned in clause (a) above.	20%."

This Notification shall come into force with immediate effect.

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

Sushama D. Kamat,

Under Secretary, Finance (R&C).