THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
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SCHEDULE 'E'

(See sub-section (1) of section 7)

Sr. No.	Class of dealer	Limit of turnover	*Rate of composition*
1	2	3	4
"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.