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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 sold to an aircraft with a maximum take-off mass of less than forty thousand kilograms operated by scheduled airlines.

Explanation:- For the purpose of this entry "scheduled airline" means the airlines which have been permitted by the Central Government to operate any scheduled air transport service.

5%
  (2)

 Aviation Turbine Fuel other than covered by entry (1) above. 18%
(3)

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... 21%
(b) sold in the circumstances other than mentioned in clause (a) above 20%
(4) High Speed Diesel Oil (HSD) 22%
(5) Piped Natural Gas for domestic use. 4%
(6) Regasified Liquefied Natural Gas. 12.5%
(7) Natural Gas other than covered by entries (5) and (6) above. 12.5%
(8) Petroleum Crude. 20%
(9) Foreign liquor and Beer as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964). 22%
(10) Indian made foreign liquor including Beer as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964). 22%