THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
-

Body Notification No. 4/5/2005-Fin(R&C)(63) 7th July, 2009.

In pursuance of entry (79) of the Schedule 'B' appended to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) and all other powers enabling it in this behalf, the Government of Goa hereby notifies the renewable energy devices and spare parts as specified in the Schedule hereinbelow for the purpose of the said entry (79),namely:-

SCHEDULE

Sr.No.	HSN Code	Description of items
1	2	3
1	-	Flat plate solar collectors.
2	-	Concentrating and pipe type solar collectors.
3	-	Solar cookers.
4	-	Solar water heaters and systems.
5	-	Solar air heating system, solar gas heating systems or solar fluid heating system.
6	-	Solar crop driers and systems.
7	-	Solar stills and de-salination systems.
8	-	Solar pumps based on solar thermal and photovoltaic conversion.
9	-	Solar power generating systems.
10	-	Solar photovoltaic modules and panels for water pumping and other applications.
11	-	Wind mills and any specially designed services which run on wind mills.
12	-	Any special devices including electric generators and pumps running on wind energy.
13	-	Biogas plants and biogas engines (stove) and parts, components and accessories of biogas plants and biogas engines (stove).
14	-	Agricultural and municipal waste conversion devices producing energy.
15	-	Equipment for utilizing ocean waves and geo-thermal energy.
16	8412.80.30	Wind turbine/engine.
17	8412.90.90	Parts of turbine/engine.
18	9405.50.40	Solar lanterns and lamps.
19	9405.91.00	Glass parts of solar lanterns and lamps.
20	9405.99.00	Plastic parts of solar lanterns and lamps.
21	8541.40.11	Solar Cells.
22	-	Solar Energy Equipment.
23	-	Solar refrigerations, solar cold storages and solar air-conditioning systems.
24	-	Electrically operated vehicles and including battery powered or fuel cell powered vehicles.
25	-	Improved chulhas (wood burning stove).
26	-	Black continuously plated solar selective coating sheets, fans and tubes.
27	-	Vacuum tube solar collectors.
28	-	Sterling engines.
29	-	Solid briquettes made of agricultural urban waste etc.
30	-	Briquettes manufacturing plant and machinery.
31	-	Thermal efficient improve cool stove (chulha).
32	-	Biomass based stirling engine.
33	-	Solar photovoltaic cells, modules and other systems/devices.
34	-	Plants, machinery, equipment, rawmaterials required for industrial/ /distillery effluent treatment plant.

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

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