Read : Notification No. 4/5/2005-Fin(R&C) (10) dated 31/3/2005, published in the Official Gazette, Series II No. 31, dated 31/3/2005 (Ext. No. 3).
In pursuance of entry (54) of Schedule 'B' appended to the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005), and in continuation of the Government Notification No.4/5/2005-Fin(R&C)(10) dated 31st March, 2005, published in the Official Gazette, Extraordinary No.3, Series II No. 31, dated 31st March, 2005, the Government of Goa hereby notifies the following additional Information Technology Products, as specified in the Annexure herebelow, for the purposes of said entry (54), namely :-
ANNEXURE
(i) Micro processors.
(ii) Motherboards.
(iii) Other mounted printed circuit boards.
(iv) Head stack.
(v) Ink cartridges with print head assembly.
(vi) Ink spray nozzle.
(vii) Network access controllers.
(viii) Graphic and intelligence based script technology. (GIST) cards for multilingual computers.
(ix) Toner Cartridges.
(x) Ink Cartridges.
(xi) Computer cabinet or case with or without SMPS.
(XII) Other parts covered by Sub-heading 8473 30.
(ii) Video phones.
Note :- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 (Central Act 5 of 1986) read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels shall apply for the interpretation of this Notification.
Note :- (2) Where any commodities are described against any heading or sub-heading or as the case may be, tariff item , and the aforesaid description is different in any manner from the corresponding description in the said Central Excise Tariff Act, 1985, then, only those commodities described as aforesaid will be covered by the scope of this Notification and other commodities, though covered by the corresponding description in the said Central Excise Tariff Act, 1985, will not be covered by the scope of this Notification.
Note;- (3) Subject to Note (2) above, for the purpose of any entry contained in this Notification, where the description against any heading or sub-heading, or as the case may be, tariff item, matches fully with the corresponding description in the said Central Excise Tariff Act, 1985, then, all the commodities covered for the purposes of the central excise tariff under that Act, will be covered by the scope of this Notification.
Note: (4) Where the description against any heading or sub-heading or, as the case may be, tariff item is shown as "other", then, the interpretation as provided in Note (2) above shall apply.
This Notification shall come into force with effect from 1st April, 2006.