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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE
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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) Reseller of liquor in packed bottles 100 lakhs 1%
(2) Bar or Tavern which purchases all goods for resale only from registered dealers within the State of Goa. 10 lakhs 2%.

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.