THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
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Body

SCHEDULE 'E'

(See sub-section (1) of section 7)

Sr. No.	Class of dealer	Limit of turnover	*Rate of composition*
1	2	3	4
(1)	Dealer other than dealer of liquor in packed bottles, dealer effecting sale by transfer of right to use any goods and importer.	100 Lakhs	0.50%
(2)	Reseller of liquor in packed bottles.	100 Lakhs	1%
(3)	Hotel, restaurant, eating house, refreshment room, boarding establishment, serving food and non-alcoholic beverages, other than starred category hotel including establishment serving fast food	100 Lakhs	7 %
(4)	Hotel including bar and restaurant, serving food, alcoholic and non-alcoholic beverages	100 Lakhs	10%
(5)	Works contractor who undertakes the work of construction of flat/s, dwelling unit/s, house/s, row houses, building/s or premises and transfers them in pursuance of an agreement alongwith land or interest underlying the land, where the aggregate amount of consideration of such flat, dwelling unit, house or row house, building or premises specified in such agreement,-
	(i) does not exceed Rs. 20 lakhs	Not applicable	Nil
	(ii) exceeds Rs. 20 lakhs but does not exceed Rs. 50 lakhs	Not applicable	0.5%
	(iii) exceeds Rs. 50 lakhs but does not exceed Rs. 100 lakhs	Not applicable	1%
	(iv) exceeds Rs. 100 lakhs	Not applicable	2%
(5A)	Works Contractor other than the one covered under entry (5).	100 lakhs	3%
(6)	Sale of cooked food and beverages by shacks allotted by Tourism Department.	20 Lakhs	Rs. 15,000/- lumpsum per year.

Explanation: The turnover of sales indicated against entries at Sr. Nos. 1 to 6 above shall be the sales effected by the dealer during respective financial year commencing from 1st April to 31st March.