In exercise of the powers conferred by sub-section (4) of section 5 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 amends Schedule 'B' and Schedule ' D' appended to the said Act, as follows, namely:-

(1) In Schedule 'B' appended to the said Act,

(i) for existing entry (100),the following entry shall be substituted, namely :-

"(100) Cooked food and non-alcoholic beverages including ice-cream, supplied by any caterers for consumption at buffet parties or supplied by industrial or factory caterers, clubs and flight caterers, etc., but other than fast food stalls, hotels and restaurants.";

( ii ) after entry at serial number (106) , the following entries shall be inserted, namely:-

"(107) Condemned vehicles.

(108) Nylon Ropes – (HSN 5607 50 40)."

(2) In Schedule 'D' appended to the said Act, in entry against serial number (37A), for the words "Plastic footwear", the words "Plastic footwear costing less than Rs.200" shall be substituted.

This Notification shall come into force from the date of it's publication in the Official Gazette.

By order and in the name of Governor of Goa.