THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification No. 4/5/2005-Fin(R&C)(141) Dated 20th October, 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 entry against serial number (26), the following entry shall be substituted, namely:-

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

This Notification shall come into force with effect from the date of its publication in the Official Gazette.

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

Ajit S. Pawaskar,

Under Secretary, Finance (R&C).