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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
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SCHEDULE 'C'

(See clause (c) of sub-section (1) of section 5)

Sr.No. Name of the Commodity Rate of tax
(1) (2) (3)
(1) Aviation turbine fuel

18%

  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%