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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
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Body
SCHEDULE 'C'
(See clause (c) of sub-section (1) of section 5)
Sr.No.
Name of the Commodity
Rate of tax
(1)
(2)
(3)
(1)
Aviation spirit, aviation turbine fuel and A.V.Gas. other than covered by entry 34 of Schedule "B"
22%
(2)
Omitted
(3)
Foreign liquor and Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964)
20%
(4)
High Speed Diesel Oil (HSD)
18%
(5)
Indian made foreign liquor including Beer as defined in Goa Excise Duty Act, 1964(Act 5 of 1964)
20%
(6)
Light diesel oil (LDO).
22%
(7)
Lotteries including online lotteries
20%
(8)
Motor spirit which is commonly known as petrol including ethanol blended petrol.
(
a
) sold by public sector oil marketing companies to their authorized retail outlets within the State.
0.1%
(
b
) sold in the circumstances other than mentioned in clause (a) above
20%
(9)
Molasses
20%
(10)
Naphta other than used as raw material by chemical fertilizer industry
20%
(11)
Rectified spirit
20%
(12)
Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil and Liquified Petroleum Gas, Furnace oil and substitute furnace fuel including low sulphur heavy stock and Lubricating oil and grease.
20%
(13)
Plasma TV, LCD TV, Air-conditioner, DVD player, Home Theatre, Bath Tub and consumer durables costing Rs. 30000/- and above, per item
15%
(14)
Goods utilized by a works contractor in execution of Works Contract
5%
(15)
CFL Bulbs and Tubes
8%
(16)
Omitted
(17)
Furnace oil from bond sold to foreign going vessels
1%
(18)
High Speed Diesel from bond sold to foreign going vessels
4%
(19)
Marble and Granite, including tiles of marble and granite
15%
(20)
Footwear costing Rs. 2,000/-. and above
15%
(21)
Tobacco, manufactured tobacco and products thereof including cigar and cigarettes but excluding those covered by entry (66) of Schedule 'D'
20%