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

(See clause (d) of sub-section (1) of section 5)

Goods Exempted from Tax

Sr.No. Name of the Commodity
(1) Agricultural implements manually operated or animal driven.
(2) Aids and implements used by handicapped persons.
(3) All bangles (except those made precious metals).
(4) Animal feed to include supplement and husk of pulses (concentrates and additives), wheat bran, cotton seed oil cake and de-oiled cake.
(5) Aquatic feed, poultry feed and cattle feed including grass, hay and straw.
(6) Bamboo mattings
(7) Betel leaves
(8) Bicycles, tricycles, cycle rikshaw and parts, tyres and tubes thereof
(9) Bread
(10) Books, periodicals and journals including map, charts and globes.
(11) Carry bags made of jute or paper
(12) Chalk stick
(13) Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi.
(14) Charcoal.
(15) Coarse grains other than paddy, rice and wheat.
(16) Condoms and contraceptives.
(17) Cotton and silk yarn in hank.
(18) Coconut fibre
(19) Coconut in shell and separated kernel of coconut other than copra.
(20) Curd, Lassi, butter milk and separated milk
(21) Earthen pot
(22) Electrical energy
(23) Exercise book, graph book and laboratory note book
(24) Firewood except casurina and eucalyptus timber.
(25) Fishnet , fishnet fabrics including fishnet twin and ropes, fish seeds, prawn/shrimp seeds, fishing requisites other than fishing boats (mechanised and non-mechanised)
(26) Flour, atta maida, suji and besan.
(27) Fresh milk and pasteurized milk.
(28) Fresh plants, saplings and fresh flowers.
(29) Fresh vegetables and fruits.
(30) Ginger and garlic.
(31) Goods taken under customs bond for re-export after manufacturing or otherwise.
(32) Gur and jaggery.
(33) Human blood and blood plasma.
(34) Husk and bran of cereals and groundnut husk.
(35) Indigenous handmade musical instruments.
(36) Idols made of clay and clay lamps.
(37) Items covered by PDS (except kerosene).
(38) Kirpan
(39) Kumkum, bindi, alta and sindur.
(40) `Khadi' garments/goods and made-ups.

Explanation: For the purpose of this entry `Khadi' means any cloth woven on handloom in India from cotton, silk or woollen yarn hand-spun in India or from the mixture of any two or all such yarns.

(41) Leaf plates and cups.
(42) Meat, fish, prawn, and other aquatic products when not cured or frozen; eggs and livestock and animal hair.
(43) Misry , patasha as a part of prasad
(44) National flag
(45) Organic manure.
(46) Non-judicial stamp paper sold by Government Treasuries; postal items, like envelope, post card etc. sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form.
(47) Paddy, rice, wheat and pulses
(48) Papad
(49) Plantain leaves
(50) Plastic footwear costing less than Rs.200.
(51) Poha, murmura and lai
(52) Prasadam by religious institutions
(53) Rakhi
(54) Raw wool
(55) Religious pictures not for use as calendars
(56) Semen including frozen semen
(57) Salt (branded or otherwise)
(58) Sacred thread commonly known as yagnapobit
(59) Seeds of all types other than oil seeds.
(60) Sewing machine, its parts and accessories
(61) Silk worm laying cocoon and raw silk
(62) Slate and slate pencils
(63) Sugar (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957))
(64) Tender green coconut
(65) Textile fabrics, (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957))
(66) Unmanufactured tobacco covered under heading No. 24.01 of Chapter 24 of the First Schedule appended to the Central Excise Tariff Act, 1985 (5 of 1986) and Beedies
(67) Water other than -
    (i) aerated, mineral, distilled, medicinal, tonic, battery, demineralised water; and
    (ii) water sold in sealed container.
(68) Sales effected by the Depot of Canteen Stores Department (I) and Indian Naval Canteen Services located in Goa to the members of the Armed Forces, Civilian Personnels, paid from the Defence Estimates, and to Ex-service Personnel stationed in Goa, either directly through retail outlet or through canteen stores other than Liquor and alcoholic beverages, air conditioning plant including air conditioners and air coolers and their components, parts and accessories; refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk in coolers and components, parts and accessories of any of them; television sets and antennas, television cameras, television monitors and components, parts and accessories of any of them; closed circuit television, cameras, video television, video players, video cassettes, audio cassette players and recorders, disc players and components, parts and accessories of any of them; electrical and electronic instruments, apparatus and appliances, domestic electrical appliances; motor vehicles, motor cycles, motor scooters, motorettes and three wheelers; cell phones and parts and components thereof; DVD, CD, DTH, parts and components thereof; Computers and parts and accessories thereof.
(69) Imported Sugar
(70) liquified petroleum gas for domestic use