THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification No. 4/5/2005-Fin(R&C)(67) 7th July, 2009.

In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005) (hereinafter called the"said Act"), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule'E' appended to the said Act, as follows, namely:-

In Schedule 'E' appended to the said Act,-

(iii) for the existing entries against serial numbers (1) to (6), the following entries shall be respectively substituted, namely;-

"1	Dealer other than the dealer of liquor in packed bottles, dealer effecting sale by transfer of right to use any goods and importer	Rs. 80 lacs	1%
2	Reseller of liquor in packed bottles	Rs. 80 lacs	2.5%
3	Hotel, restaurant, eating house, refreshment room, boarding establishment serving food and non alcoholic beverages; other than starred category hotel, including establishment serving fast food.	Rs. 80 lacs	4%
4	Hotel including Bar and Restaurant, serving food, alcoholic and non-alcoholic beverages.	Rs. 80 lacs	8%
5	W orks contractor other than importer	Rs. 80 lacs	4%
6	Sale of cooked food and non-alcoholic beverages by shacks alloted by Tourism Department.	Rs. 10 lacs	Rs. 25000/- per year."

Explanation: The turnover of sales indicated against entries at Sr. Nos. 1 to 6 above shall be the sales effected by the dealer during respective financial year commencing from 1st April to 31st March.

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.