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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
Schedule E

SCHEDULE 'E'

(See sub-section (1) of section 7)

Sr. No. Class of dealer Limit of turnover Rate of composition
1 2 3 4
(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%