THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body NOTIFICATION No.4/5/2005-Fin(R&C)(55) Dated: 06th October, 2008

In pursuance of entry (2) of Schedule 'D' appended to the Goa Value Added Tax Act, 2005 (Act 9 of 2005), the Government hereby notifies the Aids and Implements used by the Handicapped Persons as specified in the Schedule below, for the purpose of the said entry (2), namely:-

Schedule

Sr. No.	HSN Heading/ Sub head	Description of Item
1.	9021	Orthopaedic appliances, including Crutches, Surgical belts and trusses; Splints & other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body; to compensate for a defect or disability
2.	9021.10.00	Orthopaedic or fracture appliances, Artificial teeth and dental fillings
3.	9021.21.00	Artifical teeth
4.	9021.29.00	Others Other artificial parts of the body
5.	9021.31.00	Artificial joints
6.	9021.39.00	Other
7.	9021.40.00	Hearing aids, excluding parts and accessories
8.	9021.50.00	Pacemakers for stimulating heart muscles, excluding parts and accessories
9.	9021.90	Other:
10.	9021.90.10	Parts and accessories of hearing aids
11.	9021.90.90	Other:
12.	8713	Carriages for disabled persons, whether or not motorized or otherwise mechanically propelled
13.	8713.10.00	Not mechanically propelled
14.	8713.10.10	Wheelchairs for invalids, not mechanically propelled (including motorized)
15.	8713.50.00	Other:
16.	8713.50.10	Other wheelchairs for invalids
17.	8714.20	Parts and accessories of carriages for disabled persons
18.	8714.20.10	Mechanically propelled
19.	8714.20.11	Non Mechanically propelled
20.	8714.20.12	Others
21.	8469.00.30	Braille typewriters, Electric
22.	8469.00.40	Braille typewriters - Non – Electric
23.	4823.90.10	Braille paper

This notification takes effect from the date of its publication in the Official Gazette.