DEMO
|
THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
-
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"
12.5%
(2)
Omitted
(3)
Foreign liquor and Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964)
22%
(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)
22%
(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%
(10 A)
Naphtha used as raw material by chemical fertilizer industry.
15%
(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 in execution of works contract by works contractor, other than the declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).
8%
(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, cigarettes, tooth paste containing tobacco, beeches, chewing tobacco and raw tobacco etc.
22%
(22)
Aerated and carbonated non-alcoholic beverages whether or not containing sugar or other sweetening matter or flavour or any other additives other than manufactured by small scale industries registered with the Directorate of Industries, Trade and Commerce.
20%
(23)
Cooked fast food such as pizza, burger, fried chicken, sandwich, hot dog, noodles, potato chips, cake etc. served or sold including home delivery under a brand name by any branded chain outlets of fast food including fast food counters at the Airport.
20%
(24)
Potato and other chips and namkins packed in airtight sealed packages and sold under brand name.
20%
(25)
Light Motor vehicles such as Cars and Sports Utility Vehicles costing above Rs. 15.00 Lakhs.
15%
(26)
Two wheelers i.e. motor cycle and scooter costing above Rs. 2.00 lakhs.
15%.