THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification No. 4/5/2005-Fin(R&C)(148) Dated 30th June, 2017.

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

I. In Schedule 'A' appended to the said Act, the existing entries against serial numbers (1) to (4) shall be omitted;

II. In Schedule 'B' appended to the said Act,-

(i) for the existing entry against serial number (1), the following entry shall be substituted, namely:-

"Country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964) other than that covered by entry (2) of Schedule 'D'";

(ii) all the existing entries from serial number (2) to (163) shall be omitted;

III. In Schedule 'C' appended to the said Act,—

(i) for the existing entries against serial numbers (1) to (7), the following entries shall be substituted, namely:—

"(1)	Aviation turbine fuel	18%
(2)	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...	15%
	(b) sold in the circumstances other than mentioned in clause (a) above	20%
(3)	High Speed Diesel Oil (HSD)	22%
(4)	Natural Gas including Regasified Liquefied Natural Gas	30%
(5)	Petroleum Crude	20%
(6)	Foreign liquor and Beer as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964)	22%
(7)	Indian made foreign liquor including Beer as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964)	22%";

(ii) the existing entries against serial numbers (8) to (28) shall be omitted;

IV. In Schedule 'D' appended to the said Act,-

(i) the existing entries against serial numbers (1) to (70) and (73) shall be omitted;

(ii) the existing entries against serial numbers (71) and (72) shall be re-numbered as serial numbers (1) and (2) respectively;

V. In Schedule 'E' appended to the said Act,-

(i) for the existing entry against serial number (1), the following entry shall be substituted, namely:-

"Reseller of liquor in packed bottles

100 lakhs

1%";

(ii) the existing entries from serial numbers (2) to (6) shall be omitted;

VI. In Schedule 'G' appended to the said Act,-

(i) for the existing entries against serial numbers (1) to (5), the following entries shall be substituted, namely:-

"(1) Petroleum Crude.

(2) High Speed Diesel Oil (HSD).

(3) Motor spirit which is commercially known as petrol including ethanol blended petrol.

(4) Natural Gas including Regasified Liquified Natural Gas.

(5) Aviation Turbine Fuel";

(ii) the existing entries from serial numbers (6) to (11) shall be omitted.

This Notification shall come into force with effect from the 1st day of July, 2017.

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

Michael M. D'Souza,

Additional Secretary (Finance).

Porvorim, 30th June, 2017.