THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body NOTIFICATION No.4/5/2005-Fin(R&C)(44)Dated 7th December, 2007.

In pursuance of entry (54) of Schedule "B" appended to the Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005), and in supersession of the Government Notification No. 4/5/2005-Fin(R&C)(10)Dated 31^stMarch, 2005 published in the Official Gazette, Extraordinay No.3, Series II No.31, dated 31.03.2005 and No.4/5/2005- Fin (R&C) (27) dated 31.3.2006 published in the Official Gazette, Extraordinay No.3, Series II No.52, dated 31.03.2006 the Government of Goa hereby notifies the Information Technology products, as specified in the Annexure herebelow, for the purposes of said entry (54), namely:-

Annexure

Serial No.	HSN Code	Description of products
(1)	8443 32 10	Line Printer
(2)	8443 32 20	Dot Matrix Printer
(3)	8443 32 30	letter quality daisy wheel printer
(4)	8443 32 40	lazer jet printer
(5)	8443 32 50	ink jet printer
(6)	8443 32 60	Facsimile machines.
(7)	8443 99 51	Ink cartridges with print head assembly
(8)	8469 00 10	Word processing machines
(9)	8469 00 20	Automatic typewriter including electronic typewriters.
(10)	8470 10 00	Electronic calculators.
(11)	8471 30 10	Computer systems
(12)	8471 30 90	other.
(13)	8471 41 10	Micro Computer
(14)	8471 41 20	large or main frame computer
(15)	8471 41 90	other.
(16)	8471 49 00	Other presented in the form of systems.
(17)	8471 50 00	processing units other than those of sub-heading 8471 41 or 8471 49, whether or not containing in the same housing containing in the same housing one or two of the following types of unit: Storage units, input units or outputs units.
(18)	8471 60 10	Combined input or output unit upto 16%
(19)	8471 60 25	Plotter
(20)	8471 60 24	graphic printer
(21)	8471 60 29	other
(22)	8471 60 40	keyboard
(23)	8471 60 50	scanners
(24)	8471 60 60	mouse.
(25)	8471 60 90	Other
(26)	8471 70 10	floppy disc drives
(27)	8471 70 20	hard disc drives,
(28)	8471 70 30	removable or exchangeable disc drives
(29)	8471 70 40	magnetic tape drives.
(30)	8471 70 50	cartridge tape drive.
(31)	8471 70 60	CD-ROM drive
(32)	8471 70 70	digital video disc drive
(33)	8471 70 90	Other
(34)	8471 80 00	Other units of automatic data processing
(35)	8471 90 00	Other
(36)	8473 10 00	Parts and accessories of the Machines heading 8469.
(37)	8471 70 00	Parts and accessories of the Machines heading 8470 10 and 8470 21, or 8471 29
(38)	8473 30 10	Microprocessors
(39)	8471 90 00	Motherboards
(40)	8473 30 30	Other mounted printed circuit boards.
(41)	8473 30 40	Head stack.
(42)	8473 30 91	Network access controllers.
(43)	8473 30 92	Graphic and intelligence based script technology. (GIST) cards for multilingual computers.
(44)	8473 30 99	Other
(45)	8501 10 11	Micro meter of an output not exceeding 37.5 W.
(46)	8501 10 12	Stepper motors of an output not exceeding 37.5 W.
(47)	8503 00 10	Parts of heading 8501 10 11 and 8501 10 12
(48)	8504 40 10	Uninterrupted power supplies (UPS)
(49)	8505 11 10	Permanent magnets and articles intended to become permanent magnets (Ferrite cores).
(50)	8517 11 00	Line telephone sets with cordless hand sets, of push botton type.
(51)	8517 19 00	(i)Telephone sets of push botton type and rotary dial type. (ii) Video phones.
(52)	8517 21 00	Facsimile machines.
(53)	8517 22 00	Teleprinters.
(54)	8517 30 00	Telephonic or telegraphic switching apparatus.
(55)	8517 62 10	PLCC equipments.
(56)	8517 62 20	Voice frequency telegraphy.
(57)	8517 62 30	Modems (modulators-de-modulators).
(58)	8517 62 40	High bit rate digital subscriber line system (HDSL).
(59)	8517 62 50	Digital loop carrier system (DLC).
(60)	8517 62 60	Synchronous digital hierarchy system (SDH).
(61)	8517 62 70	Multiplexer, statistical multiplexer.
(62)	8517 69 10	ISDN Terminals.
(63)	8517 69 20	ISDN Terminal adopters.
(64)	8517 69 30	Routers.
(65)	8517 69 40	X 25 pads.
(66)	8517 69 70	Attachments for telephones.
(67)	8517 69 50	Subscriber and equipments.
(68)	8517 69 60	Set top boxes for gaining excess to the internet.
(69)	8517 80 90	Other apparatus covered by this Sub-heading 8517.80
(70)	8517 70 10	Populated loaded or stuffed printed circuit boards.
(71)	8518 10 00	Microphones and Stands thereof
(72)	8518 30 00	Headphones, earphones whether or not combines with microphone and speaker sets
(73)	8519 00 00	Turntables (record-decks), record players, cassette players and other sound re producing apparatus, not incorporating a sound recording device.
	8519 00 00	Coin or disc-operated record players.
	8519 20 00	Other record players.
	8519 30 00	Turntables (record-decks)
	8519 40 00	Transcribing Machines
	8519 90 00	other sound re producing apparatus
	8519 99 00	other
	8519 89 40	MP3 Player
(74)	8523 11 00	Magnetic tapes of width not exceeding 4 mm for recording sound and phenomena other than sound, including audio cassettes, video cassettes and other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls.
(75)	8523 12 00	Magnetic tapes of width exceeding 4 mm but not exceeding 6.5 mm for recording sound and phenomena other than sound including , audio cassettes, video cassettes and other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls.
(76)	8523 13 00	Magnetic tapes of width exceeding 6.5 mm for recording sound and phenomena other than sound including audio cassettes, 16 mm sprocket tapes, ¾" and 1" video cassettes, ½" video cassettes suitable to work with betacam, betacam SP/M II I and VHS type VCR, ¾" video tapes, 1" video tapes and other video tapes.
(77)	8523 20 00	Magnetic discs including hard discs pack, floppy disc or diskettes and other magnetic disc.
(78)	8523 30 00	Cards incorporating a magnetic stripe.
(79)	8523 30 00	Information Technology software.
(80)	8523 90 00	Matrices for the production of records , prepared record blanks cartridges tape , ½" video cassettes suitable to work with digital type VCR, unrecorded compact disc (Audio), compact discs recordable Blank Master Disc-(i.e substrate) for producing stamper for compact disc and other prepared unrecorded media.
(81)	8524 31 00	Disc for re-producing phenomena other than sound or image including software.
(82)	8524 32 00	Disc for re -producing sound only including recorded audio compact discs.
(83)	8524 39 00	Other discs including video compact discs of educational nature.
(84)	8524 40 00	Magnetic tapes for re producing phenomena other than sound or image.
(85)	8524 51 00	Other magnetic tapes of a width not exceeding 4 mm.
(86)	8524 52 00	Other magnetic tape of a width exceeding 4 mm but not exceeds 6.5 mm.
(87)	8524 53 00	Other magnetic tapes of a width exceeding 6.5 mm
(88)	8524 60 00	Cards incorporating a magnetic stripe
(89)	8524 91 00	Other media for re producing phenomena other than sound or image; software
(90)	8524 99 00	Other recorded media including audio-visual news or audio visual views material .
(91)	8525 20 00	Transmission apparatus incorporating reception apparatus including walkie talkie set, cordless handsets, car telephone, transportable telephone, marine radio communication equipment, amateur radio equipments and cellular telephone.
(92)	8517 12 10	Cellular Phones costing not more than Rs. 12,000/- per phone.
(93)	8525 20 19	CDMA Phones costing not more than Rs. 12,000/- per phone.
(94)	8525 20 80	Digital Cameras
(95)	8528 41 00	Cathode ray thube monitors of a kind solely or principally used in antomatic data processing systems.
(96)	8528 51 00	Monitor of a kind solely or principally used in antomatic data processing systems
(97)	8528 61 00	Projectors of a kind solely or principally used in antomatic data processing systems
(98)	8529 10 19	Antenna
(99)	8531 20 00	LCD Panels, LED Panels and parts thereof.
(100)	8532 24 00	Ceramic dielectric, single layer capacitors.
(101)	8533 10 00	Electrical resistors
(102)	8534 00 00	Printed circuits.
(103)	8536 10 20	Switches, connectors and relays for upto 5 Amps at voltage not exceeding 250 Volts.
(104)	8540 11 20	Data/graphic display tunes, TV tuner card other than TV Picture tubes
(105)	85 38 000	Parts suitable for use solely or principally with the apparatus of heading 8536.
(106)	85 41 10 00	Diodes, other than photosensitive or light emitting diodes.
(107)	8541 21 00	Transistor , other than photo sensitive transistors with a dissipation rate of less than 1 W.
(108)	8541 29 00	Other transistors
(109)	8541 30 00	Thyristors, diacs and triacs, other than photosensitive devices.
(110)	8541 90 00	Parts of goods covered by heading 81 41.
(111)	8542 10 00	Cards incorporating an electronic integrated circuits (" smart" cards), including SIM Cards and memory cards, IPOD.
(112)	8542 21 00	Digital monolithic integrated circuits.
(113)	8542 29 00	Other monolithic integrated circuits including cards incorporating only a single electronic integrated circuit with optical strip.
(114)	8542 60 00	Hybrid integrated circuits.
(115)	8542 90 00	Parts of goods covered by heading 8542.
(116)	8544 49 19	Telephone Cables.
(117)	9001 10 00	Optical fibre cables and optical fibre bundles and cables.
(118)	9030 40 00	Cathode ray oscilloscopes, spectrum analysers, cross-talk meters, gain measuring instruments, distortion factor psophometers, network and logic analyser and signal analyzer.
(119)	9612 10 10	Computer printers ribbon.
(120)	8443 31 00	Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data machine or to a network.
(121)	8443 99 52	Parts and Accessories of goods of sub-heading 8443 31, 8443 32: --- Ink spray Nozzle
(122)	8443 99 59	Parts and Accessories (other than covers, carrying cases and the like) suitable for use solely or principally with goods of sub- -heading 8443 31, 8443 32: --- Other
(123)	8529 10 00	Aerials and aerial reflectors of all kinds and parts suitable for use therewith.
(124)	8542 70 00	Electronic Circuit Boards and Micro-assemblies.

Note :- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 (Central Act 5 of 1986) read with the Explanatory Notes as updated from time to time published by the Customs Co-operation Council, Brussels shall apply for the interpretation of this Notification.

Note :- (2) Where any commodities are described against any heading or sub-heading or as the case may be, tariff item , and the aforesaid description is different in any manner from the corresponding description in the said Central Excise Tariff Act, 1985, then, only those commodities described as aforesaid will be covered by the scope of this Notification and other commodities, though covered by the corresponding description in the said Central Excise Tariff Act, 1985, will not be covered by the scope of this Notification.

Note;- (3) Subject to Note (2) above, for the purpose of any entry contained in this Notification, where the description against any heading or sub-heading, or as the case may be, tariff item, matches fully with the corresponding description in the said Central Excise Tariff Act, 1985, then, all the commodities covered for the purposes of the central excise tariff under that Act, will be covered by the scope of this Notification.

Note: (4) Where the description against any heading or sub-heading or, as the case may be, tariff item is shown as "other", then, the interpretation as provided in Note (2) above shall apply.

This Notification shall come into force with effect from the date of its publication in the Official Gazette.

By order and in the name of the Governor of Goa.