THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification 4/5/2005-Fin(R&C)(91) 23rd December, 2011.

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

(I) In Schedule 'C' appended to the said Act, for the existing entry at serial number (14), the following entry shall be substituted, namely:-

"(14)

Goods utilized by a works contractor in execution of Works Contract

5%."

(II) In Schedule 'E' appended to the said Act, for the existing entry at serial number (5), the following entry shall be substituted, namely:-

"5.

Works Contractor other than importer

Rs. 5 crores

2.5%."

(III) In Schedule 'G' appended to the said Act, after entry at serial number (7), the following entry shall be inserted, namely:-

"(8) Goods utilized by a works contractor in execution of Works Contract."

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.

Ajit S. Pawaskar,

Under Secretary, Fin (R&C).