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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
SCHEDULE C

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 spirit, aviation turbine fuel and A.V.Gas. other than covered by entry 34 of Schedule "B" 20%
(2) Country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964) 20%
(3) Foreign liquor and Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964) 22%
(4) High Speed Diesel Oil (HSD) 23%
(5) Indian made foreign liquor including Beer as defined in Goa Excise Duty Act, 1964(Act 5 of 1964) 22%
(6) Light diesel oil (LDO). 20%
(7) Lotteries including online lotteries 20%
(8) Motor spirit which is commonly known as petrol including ethanol blended petrol. 25%
(9) Molasses 20%
(10) Naphtha 20%
(11) Rectified spirit 20%
(12) Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil and Liquified Petroleum Gas, Furnace oil and substitute furnace fuel including low sulphur heavy stock and Lubricating oil and grease. 20%