In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005) (hereinafter called the "said Act") and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules "B" "C", "D" and "E" appended to the said Act, as follows, namely:-

(I) In Schedule 'B' appended to the said Act, -

(i) against entry at serial number (4), for the expression "All intangible goods like copyright, patent, rep license Exim scrips, SIL licenses", the expression "All intangible goods or goods of incorporeal nature like copyright, patent, rep license, Exim scrips, SIL licenses, trade marks, import licenses, export permits or licenses or quota, software package, credit of duty entitlement pass book, technical know-how, goodwill, designs registered under the Designs Act, 2000 (Central Act 16 of 2000), sim card used in Mobile phones and franchise, that is to say, an agreement by which the franchise is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchise, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be" shall be substituted;

(ii) against entry at serial number (20A), for the expression "Biscuits, toast and cake manufactured and sold within the State", the expression "Biscuits, toast, cake and pastries / savories manufactured and sold within the State" shall be substituted;

(iii) against entry at serial number (93), for the expression "Tractors, harvesters and attachments and parts thereof", the expression "Tractors, harvesters and attachments and parts thereof including tractor tyres and tubes" shall be substituted;

(iv) after entry at serial number (99), the following entries shall be inserted, namely:-

"(100) Caterers, factory or industrial canteens and clubs serving food and non-alcoholic beverages for consumption at any place other than a hotel/restaurant.

(101) Used cars/motor vehicles including two wheelers and three wheelers, whether or not sold after reconditioning or refurbishing, by a registered dealer whose principal business is of buying and selling of motor vehicles.

(102) Lease rentals in respect of transfer of right to use any goods for any purpose, whether or not, for a specified period.

(103) Karanji Oil.";

(II) in Schedule 'C' appended to the said Act,--against entry at serial number (3), in column (3) , for the figures "22%" the figures "20%" shall be substituted;

(III) in Schedule 'D' appended to the said Act,-- after entry at serial number (49), the following entry shall be inserted, namely :-

"(50) Sales effected by the Depot of Canteen Stores Department (I) and Indian Naval Canteen Services located in Goa to the members of the Armed Forces, Civilian Personnels, paid from the Defence Estimates, and to Ex-service Personnel stationed in Goa, either directly through retail outlet or through canteen stores other than Liquor and alcoholic beverages, air conditioning plant including air conditioners and air coolers and their components, parts and accessories; refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk in coolers and components, parts and accessories of any of them; television sets and antennas, television cameras, television monitors and components, parts and accessories of any of them; closed circuit television, cameras, video television, video players, video cassettes, audio cassette players and recorders, disc players and components, parts and accessories of any of them; electrical and electronic instruments, apparatus and appliances, domestic electrical appliances; motor vehicles, motor cycles, motor scooters, motorettes and three wheelers; cell phones and parts and components thereof; DVD, CD, DTH, parts and components thereof; Computers and parts and accessories thereof."

(IV) in Schedule 'E' appended to the said Act, for the existing entries against Sr. Nos. (1), (2) and (3), the following entries shall be substituted, namely :-

(1)	Reseller other than dealer of liquor in packed bottles, dealer effecting sale by transfer of right to use any goods and importer.	Rs. 50 lakhs.	0.5%
(2)	Reseller of liquor in packed bottles other than importer.	Rs. 50 lakhs.	5%
(3)	Hotel, Restaurant, eating house, refreshment room, boarding establishment serving food and non-alcoholic beverages other than starred category of hotel.	Rs. 50 lakhs.	3%
(4)	Hotel including Bar and Restaurant serving food, alcoholic and non-alcoholic beverages other than starred category of hotel.	Rs.50 Lakhs.	6%
(5)	Works contractor other than importer.	Rs. 50 lakhs.	2%

This Notification shall come into force with effect from 1st April, 2006.