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

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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
(1A) Agate
(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 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
(5) All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles.
(5A) All processed fruit, vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise)
(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) All utensils including pressure cookers/pans except utensils made of precious metal
(9) Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this schedule or in any other schedule.
(9A) Animal shoenails
(10) Arecanut, arecanut powder and betel nut.
(11) Articles made of rolled gold, imitation gold and imitation jewellery
(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.
(16A) Bed sheet, pillow covers and other made-ups.
(16B) Beehive
(17) Beedi leaves
(18) Beltings.
(19) Bicycles, tricycles, cycle rickshaws and parts, tyres and tubes thereof
(20) Bitumen/coal tar
(20A) Biscuits, toast, cake and pastries / savories manufactured and sold within the State
(20B) Bio-mass bnquettes
(20C) Buckets made of iron and steel, aluminium, plastic or other materials (except of precious metals)
(21) Bone meal
(22) Bulk drugs
(23) Capital goods subject to production of prescribed declaration
(23A) Candles.
(23B) Cart driven by animals.
(24) Cashew kernel and raw cashew seeds
(25) Castings of all metals
(26) Castor oil
(27) Centrifugal, mono-bloc and submersible pump sets and parts thereof..
(27A) Chalk stick.
(28) Chemical fertilizers, Bio-fertilizers and Micronutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides, weedicides and pesticides.
(29) Clay including fine china clay and ball clay.
(30) Coffee beans and seeds, cocoa pod, green tea leaf and chicory.
(31) Coir products excluding coir mattresses.
(31A) Combs.
(31B) Computer stationery.
(31C) Cottage cheese (Paneer)
(32) Cotton and cotton waste
32(A) Country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964).
(33) Crucibles
(33A) Cups and glasses of paper, plastics and thermocol.
(34) Declared goods as specified in section 14 of the Central Sales Tax Act, 1956(Central Act 74 of 1956)
(35) Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under drugs licence, light liquid paraffin of IP grade.
(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 and oil 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.
(41A) Feeding bottles and nipples.
(42) Fibres of all types and fibre waste excluding coconut fibre.
(43) Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker and fly ash.
(44) Fried grams (roasted grams)
(45) Omitted w.e.f. 1st August 2005
(46) Hand pumps and spare parts.
(46A) Handicrafts.
(47) Herb, bark, dry plants, dry root, commonly known as jari booti and dry flower.
(47A) Hing (Asafoetida).
(47B) Honey
(48) Hose pipes and fitting thereof.
(49) Hosiery goods
(50) Ice
(51) Incense sticks commonly known agarbatti, dhupkathi, dhupbati, dhoop, sambrani or lobha and camphor
(52) Industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres).
(53) Industrial inputs and packing materials as may be notified , subject to the production of declaration as prescribed.
(53A) Insulators.
(54) IT products as may be notified by Government including computers, telephone parts thereof, teleprinter and wireless equipments and parts thereof, phones and parts/components thereof, DVD CD.
(55) Kerosene oil sold through PDS.
(55A) Kattha.
(55B) Kerosene lamp/Lantern, petromax, glass chimney.
(56) Khandsari.
(56A) Khoya/Khoa.
(56B) Kirpan.
(56C) Kites.
(57) Knitting wool.
(57A) Kutto atta.
(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, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate.
(61) Metals, alloys, metal powders including metal paste of all types and grades and metal scrap other than those falling under declared goods.
(61A) Medical equipment/devices and implants.
(61B) Misry, patasha as a part of prasad.
(62) Mixed PVC stabilizer.
(63) Napa Slabs (Rough flooring stones) and shahabad stones.
(64) Newars
(64A) Non-mechanised boats used by fisherman for fishing.
(64B) Nuts, bolts, screws and fasteners.
(65) Ores and Minerals.
(66) Palm fatty acid
(67) Paper, newsprint and paper board.
(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 and fittings thereof.
(71) Plastic footwear, Hawaii chappals and straps thereof.
(72) Plastic granules, plastic poweder and master batches.
(72A) Porridge.
(72B) Prasadam by religious institutions.
(73) Printed material including diary, calendar.
(74) Printing ink excluding toner and cartridges.
(75) Omitted w.e.f 1st August, 2005
(75A) Processed meat, poultry and fish.
(75B) Puffed rice, commonly known as muri, chira, murki etc.
(76) Pulp of bamboo, wood and paper.
(77) Railway coaches, engines, wagons, and parts thereof.
(77A) Rakhi.
(78) Readymade garments.
(78A) Refractory monolithic.
(78B) Religious pictures not for use as calendar.
(79) Renewable energy devices and spare parts.
(79A) Rice bran.
(79B) River sand and grit.
(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.
(81A) Sacred thread commonly known as yagnapobit.
(82) Seeds other than grass, vegetables and flowers
(83) Sewing machine, its parts and accessories
(84) Ship and other water vessels.
(85) Silk fabrics excluding handloom silks unless covered by Additional Excise Duty
(85A) Singhada.
(85B) Sirali, bangeshi, barroo, date leaves, baskets made of bamboo.
(86) Skimmed milk powder and UHT milk.
(87) Solvent oils other than organic solvent oil.
(87A) Spectacles, parts and components thereof, contact lens and lens ccleaner.
(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) Omitted w.e.f 1st August, 2005
(91A) Sweetmeat (including peddas) and farsan.
(92) Tamarind, tamarind seeds and powder.
(92A) Takhti.
(92B) Tapioca.
(92C) Tea.
(92D) Toys excluding electronic toys.
(92E) Tools.
(93) Tractors, harvesters and attachments and parts thereof including tractor tyres and tubes
(94) Transmission wires and towers
(95) Umbrella except garden umbrella.
(95A) Unbranded and branded brooms.
(96) Vanaspati (Hydrogenated vegetable oil)
(97) Vegetable oil including gingli oil and bran oil
(97A) Wet dates.
(97B) Wooden crates.
(98) Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpners
(99) Writing ink.
(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.
(104) Ready mixed concrete