(1) The Goa Tax on Infrastructure Act, 1997 (Goa Act No.
12 of 1997) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the said Act shall be deemed to have been done or taken under this Act.
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SCHEDULE (See section 3) CLASSIFICATION OF LAND USE IN OUTLINE DEVE- LOPMENT PLAN (ODP)/ZONING PLANS CATEGORY OF BUILDING OR STRUCTURE BUILD ON THE LAND MENTIONED IN OUTLINE DEVELOPMENT PLAN (ODP)/ZONING PLANS AND AS SPECIFIED IN COLUMN (1) RATE OF TAX ON INFRASTRUCTURE PAYABLE PER SQUARE METER OF FLOOR AREA
(1) (2) (3) Residential (1) Residential building or structure which admeasures 100 square metre or below Nil
(2) Residential building or structure which admeasures 101 square metre or above [Rs. 100/-] Commercial (3) Commercial building or structure [Rs. 250/-]* Industrial (4) Industrial building or structure Rs. 100/- CLASSIFICATION OF LAND USE IN REGIONAL PLAN CATEGORY OF BUILDING OR STRUCTURE BUILD ON THE SAID LAND USE IN REGIONAL PLAN RATE OF TAX ON INFRASTRUCTURE PAYABLE PER SQUARE METER OF FLOOR AREA 30[Infrastructu ral Projects/ facilities Infrastructural Projects such as Garbage Treatment facilities, Crematorium, Cemeteries, Public Toilets, Development of Garden.
4 5 6 Settlement Residential (1) Residential building or structure which admeasures 100 square meter or less Nil Nil
(2) Residential building or structure which admeasures 101 square metre or above [Rs. 100/-]* Nil Commercial (3) Commercial building or structure [Rs. 250/-]* Nil Industrial (4) Industrial building or structure Rs. 100/- Nil] Secretariat, V. P. SHETYE, Porvorim–Goa. Secretary to the Government of Goa, Dated: 2-9-2009. Law Department (Legal Affairs).
Amended vide Notification No. 45/1/TCP-09/Pt file/3417 dated 18-9-2009 published in the Official Gazette, Series I No. 26 dated 24-9-2009.
-----8---- 31[Schedule] Type of area/ land Rate of Infrastructure tax payable, per square meter of built up area
(1) (2) (3) (4) (5) Residential building Commercial Building Industrial building Other Buildings other Industrial Building Buildings/struct ures for small scale industrial activities including for the activity by the Small Scale industrial undertaking/ /micro enterprise/small enterprise.
(A) (B) (A) (B) (c) (D) (E) Residential building or structure having a built up area which admeasures 100 sq. mts.
or below Residential building or structure having a built up area which admeasures 101 sq. mts.
or above Agriculture and allied structures Agro based industrial buildings/ /structures including agro- - tourism structures Recreational and entertainment structures, structures associated with dance floors, amusement parks, gokarting tracks Communic ation structures such as towers and the like whose built up area cannot be quantified Buildings/ /structure s not covered under (A) to (D)
(1)Category A Coastal Panchayat areas and five major towns, namely, Panaji, Mapusa, Ponda, Mormugao and Margao NIL 3 2 [R s.
3 5 0 /- 3 3 [ R s.
1 2 0 0 /- ] 3 4 [ R s.
3 5 0 /- ] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs. 35[25,000] per structure 36[Rs. 250/- ] 25% of the rate applicable to industrial building.
(2)Category B Other Municipal towns, Census towns and Village Panchayats adjoining or contiguous to the major towns of Panaji, Mapusa, Ponda, Mormugao and Margao NIL 3 7 [ R s.
3 0 0 /- ] 3 8 [ R s.
9 0 0 /- ] 3 9 [ R s.
3 0 0 /- ] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs.
40[15,000/- ] per structure 41[Rs. 250/-] 25% of the rate applicable to industrial building.
(3) Category C Other Village Panchayat areas NIL 4 2 [ R s.
2 5 0 /- ] 4 3 [ R s.
6 0 0 /- ] 4 4 [R s.
2 5 0 /- ] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs.
45[10,000/- ] per structure 46[Rs. 250/-] 25% of the rate applicable to industrial building.
(4)Service charge for buildings constructed by any corporation or undertaking constituted NIL 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate applicabl e to residentia l building in respective 75% of the rate specified in respective category above.
-----9---- under the Central or State enactment, or any State Government, or local bodies, in land/area specified above category above.
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1. Inserted after renumbering of existing clause (a) as (aa) vide Amendment Act 6 of 2013
2. Renumbered vide Amendment Act 6 of 2013
3. Omitted vide Amendment Act 6 of 2013
4. Inserted vide Amendment Act 6 of 2013 , thereafter substituted vide Amendment Act 25 of 2013
5. Inserted vide Amendment Act 25 of 2013
6. Inserted vide Amendment Act, 4 of 2018
7. Inserted vide Amendment Act 6 of 2013.
8. Substituted vide Amendment Act 6 of 2013
9. Substituted vide Amendment Act 6 of 2013
10. Substituted vide Amendment Act 6 of 2013
11. Sub-section (5) substituted vide Amendment Act 26 of 2025
12. Substituted vide Amendment Act 6 of 2013
13. Substituted vide Amendment Act 6 of 2013
14. Substituted vide Amendment Act 6 of 2013
15. Substituted vide Amendment Act 6 of 2013
16. Substituted vide Amendment Act 6 of 2013.
17. Substituted vide Amendment Act 6 of 2013
18. Substituted vide Amendment Act 6 of 2013
19. Substituted vide Amendment Act 6 of 2013
20. Substituted vide Amendment Act 6 of 2013
21. Substituted vide Amendment Act 6 of 2013
22. Substituted vide Amendment Act 6 of 2013
23. Substituted vide Amendment Act 6 of 2013 -----10----
24. Section 7 substituted vide Amendment Act 20 of 2022. Original section read as follows: whoever contravenes the provisions of this Act shall, on conviction, be liable to imprisonment for a term not exceeding one year and/or liable to pay a fine, twice the amount of tax or service charge payable under this Act.
25. Substituted vide Amendment Act 6 of 2013
26. Substituted vide Amendment Act 6 of 2013
27. Substituted vide Amendment Act 6 of 2013
28. Substituted in place of Expression “resulting in any addition or deletion of building area” by the Amendment Act 20 of
2022.
29. Substituted vide Amendment Act 6 of 2013
30. Inserted vide Amendment Act 11 of 2016.
31. Substituted vide Amendment Act 6 of 2013 and thereafter column (5) inserted vide Amendment Act 25 of 2013.
32. Substituted vide Notification dated 31-3-2023.
33. Substituted vide Notification dated 31-3-2023.
34. Substituted vide Notification dated 31-3-2023.
35. Substituted vide Notification dated 20-9-2021.
36. Substituted vide Notification dated 31-3-2023.
37. Substituted vide Notification dated 31-3-2023.
38. Substituted vide Notification dated 31-3-2023.
39. Substituted vide Notification dated 31-3-2023.
40. Substituted vide Notification dated 20-9-2021
41. Substituted vide Notification dated 31-3-2023.
42. Substituted vide Notification dated 31-3-2023.
43. Substituted vide Notification dated 31-3-2023.
44. Substituted vide Notification dated 20-9-2021
45. Substituted vide Notification dated 20-9-2021
46. Substituted vide Notification dated 31-3-2023