In exercise of the powers conferred by sub-section(s) of section 2 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the "said Act"), and all other powers enabling it in this behalf, the Government of Goa hereby notifies the activities of manufacture not included for the purposes of sub-section(s) of section 2 of the said Act, namely :--

1. The decorticating, colouring , scenting, boiling, cutting, crushing or roasting of betelnuts;

2. The blending of different varieting of teas;

3. Preparing of patravalis and dronas from leaves;

4. The treading of iron pipes including galvanized pipes;

5. The roasting or grinding of coffee and/or chicory seeds;

6. Cutting of paper from reels into reams;

7 Conversion of milk into khoa;

8. Dismantling of old motor vehicles and plant &machinery;

9. Poultry farming / piggery;

10. Making of garlands and bouquets from fresh flowers;

11. The roasting or salting , colouring of grams, groundnuts, cashew kernels, cereals and pulses;

12. Making of sweetment including peddas and item of farsan.

This notification shall come into force with immediate effect.