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

SCHEDULE 'B'

(See clause (b) of sub-section (1) of section 5)

Goods liable for Output Tax at the rate of 4%

Sr.No. Name of the Commodity
(1) Acids
(2) Agricultural implements not operated manually or not driven by animal.
(3) All equipments for communications, such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X), etc.
(4) All intangible goods like copyright, patent, rep license Exim scrips, SIL licences.
(5) All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.
(6) All types of yarn other than cotton and silk yarn in hank and sewing thread.
(7) Aluminium conductor steel reinforced (A.C.S.R.)
(8) Aluminium utensils and enameled utensils
(9) Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this schedule or in any other schedule.
(10) Arecanut, arecanut powder and betel nut.
(11) Articles made of rolled gold and imitation gold
(12) Artificial silk yarn, polyester fibre yarn and staple fibre yarn.
(13) .Bagasse
(14) Bamboo
(15) Basic chromium sulphate, sodium bichromate, bleach liquid
(16) Bearings.
(17) Beedi leaves
(18) Beltings.
(19) Bicycles, tricycles, cycle rickshaws and parts.
(20) Bitumen.
(21) Bone meal
(22) Bulk drugs
(23) Capital goods subject to production of prescribed declaration
(24) Cashew kernel
(25) Castings
(26) Castor oil
(27) Centrifugal, monobloc and submersible pumps and parts thereof
(28) Chemical fertilizers, pesticides, weedicides and insecticides
(29) Clay
(30) Coffee beans and seeds, cocoa pod, green tea leaf and chicory.
(31) Coir products excluding coir mattresses.
(32) Cotton and cotton waste
(33) Crucibles
(34) Declared goods as specified in section 14 of the Central Sales Tax Act, 1956(Central Act 74 of 1956)
(35) Drugs and medicines.
(36) Dyes, that is to say, (i) Acid dyes (ii) Alizarine dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii) Optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes (xiii) All other dyes not specified elsewhere in the schedule.
(37) Edible oils, oil cake and de-oiled cake
(38) Electrodes (Welding)
(39) Embroidery or zari articles, that is to say, (i) imi (ii) zari (iii) kasab (iv) saima (v) dabka (vi) chumki (vii) gota (viii) sitara (ix) naqsi (x) kora (xi) glass beads (xii) badla (xiii) gizal (xiv) embroidery machines (xv) embroidery needles.
(40) Exercise book, graph book and laboratory note book
(41) Ferrous and non-ferrous metals and alloys; non-ferrous metals such as aluminium, copper, zinc and extrusions of those.
(42) Fibres of all types and fibre waste excluding coconut fibre.
(43) Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker.
(44) Fried grams (roasted grams)
(45) Gur, jaggery and edible variety of rub gur.
(46) Hand pumps and spare parts.
(47) Herb, bark, dry plants, dry root, commonly known as jari booti and dry flower.
(48) Hose pipes.
(49) Hosiery goods
(50) Ice
(51) Incense sticks commonly known as agarbatti, dhupkathi or dhupbati.
(52) Industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres).
(53) Industrial inputs and packing materials as may be notified.
(54) IT products as may be notified by the Government including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof.
(55) Kerosene oil sold through PDS.
(56) Khandsari.
(57) Knitting wool.
(58) Lignite
(59) Lime, lime stone, products of lime, dolomite, and other white washing materials not elsewhere mentioned in this schedule or in any other schedule.
(60) Linear alkyl benezene
(61) Metals, alloys, metal powders including metal paste of all types and grades and metal scrap other than those falling under declared goods.
(62) Mixed PVC stabilizer.
(63) Napa Slabs (Rough flooring stones).
(64) Newars
(65) Ores and Minerals.
(66) Palm fatty acid
(67) Paper and newsprint
(68) (i) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax; (ii) Slack wax.
(69) Pens of all kinds including refills.
(70) Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes.
(71) Plastic footwear
(72) Plastic granules
(73) Printed material including diary, calendar.
(74) Printing ink excluding toner and cartridges.
(75) Processed and branded salt.
(76) Pulp of bamboo, wood and paper.
(77) Rail coaches, engines and wagons.
(78) Readymade garments.
(79) Renewable energy devices and spare parts.
(80) Rubber that is to say, - (a) raw rubber, latex, dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crumb rubber, skimmed rubber and all other qualities and grades of latex. (b) Reclaimed rubber, all grades and qualities; (c) Synthetic rubber.
(81) Safety matches.
(82) Seeds other than grass, vegetables and flowers
(83) Sewing machines.
(84) Ship and other water vessels.
(85) Silk fabrics.
(86) Skimmed milk powder.
(87) Solvent oils other than organic solvent oil.
(88) Spices of all varieties and forms including cumin seed, aniseed, pepper, turmeric, and dry chillies.
(89) Sports goods excluding apparels and footwear.
(90) Starch
(91) Suji and besan
(92) Tamarind
(93) Tractors, harvesters and attachments and parts thereof.
(94) Transmission wires and towers
(95) Umbrella except garden umbrella.
(96) Vanaspati (Hydrogenated vegetable oil)
(97) Vegetable oil including gingli oil and bran oil
(98) Writing instruments