- 1 - GOVERNMENT OF GOA Department of Finance Revenue and Expenditure Division Notification 5/7/2000-Fin(R&C)(1) In exercise of the powers conferred by sub-section (3) of section 1 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa hereby appoints the 1st day of September, 2000, as the date on which the said Act shall come into force. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Fin. Exp.). Panaji, 29th August, 2000. ________________________ - 2 - Notification 5/7/2000-Fin (R&C)(2) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa hereby specifies that, with effect from the 1st day of September, 2000, a tax shall be levied and collected under the said Act on the entry of goods specified in column (2) of the Table below, into every local area, for consumption, use or sale therein, at the rates specified in the corresponding entries in column (3) thereof. TABLE Serial No. Description of the goods Rate of Tax
(1) (2) (3)
(1) (i)Air-conditioning plants, air-coolers and air-conditioners and parts thereof. 2%
(2) Brass, bronze and copper articles including sheets, circles, rods, rounds, squares and flats made of brass, bronze and copper but excluding those specified elsewhere. 2%
(3) Bullion and specie and articles made of gold and silver other than those specified elsewhere.
0.50%
(4) Cassette tape recorders and players (audio and video) including audio and video cassettes. 2%
(5) Cement and water and weather proofing compounds. 2%
(6) Ammonia in any form. 2%
(7) All chemicals except rubber chemicals and petroleum products but including bulk drugs.
0.50%
(8) Dyes. 2%
(9) Electrical and electronic goods, appliances, instruments and apparatus and parts and accessories thereof but excluding those specified elsewhere. 2%
(10) Fibreglass sheets and articles made of fibreglass. 2%
(11) Fireworks and colour matches. 2%
(12) Foamed rubber, plastic foam or any other synthetic foam articles such as, sheets, cushions, pillows, mattresses and the like. 2%
(13) Furniture of all kinds including treasure chests, safes and lockers and parts and accessories thereof. 2%
(14) Hardware, that is to say: 2%
(i)fittings of doors, windows and furniture (made of base metal and alloy thereof);
(ii) bolts, nuts, rivets, screws of base metal or alloy thereof including bolt ends, screw studdings, self tapped screws, screw hooks, screwrings, wire nails, measuring tapes and scales;
(iii) Metallic barbed wire, metallic wire mesh and metallic wire nettings.
(15) Industrial gas, such as oxygen, acetylene, nitrogen and the like. 2% - 3 -
(16) Laminated, impregnated or coated matting materials, such as, linoleum generally used for floor covering (other than floor tiles). 2%
(17) Lifts, elevators and escalators whether operated by electricity or hydraulic power. 2%
(18) Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery. 2%
(19) Marble slabs and articles made therefrom. 2%
(20) (i) Chassis of light motor vehicles, spares and accessories of vehicles of all kinds; 6%
(ii) Motor vehicles of all kinds other than those specified under (i) above. 10%
(21) Non-ferrous castings and ingots and scrap base metals (other than iron and steel scrap) and alloys thereof. 2%
(22) Paints, colours, varnishes, pigments, polishes, indigo, enamel, bale oil, white oi1, turpentine (all kinds), tinners, primers, and paint brushes. 2%
(23) Paper (all kinds) including carbon paper, blotting paper, waterproof paper, PVC coated paper, ferropaper, ammonia paper, stencil paper but excluding photographic paper, pulp boards, art boards, duplex boards, triplex boards, card boards, comigated boards and the like; cellophane. 2%
(24) Packing materials namely: 2%
(i)fibre board cases, paper boxes, folding cartons, paper bags, carrier bags and cardboard boxes, comigated board boxes and the like;
(ii) tin plate containers (cans, tins and boxes), tin sheets, aluminium foil, aluminium tubes, collapsible tubes, aluminium or steel drums, barrels and crates and the like;
(iii) wooden boxes, crates, casks and containers and the like;
(iv)gunny bags, bardon (including batars), hessian cloth, and the like;
(v)glass bottles, jars and carboys and the like;
(vi)laminated packing materials, such as bituminized paper and hessian based paper and the like.
(25) Molasses. 2%
(26) Petroleum products; that is to say: petrol, diesel, lubricating oi1, transformer oil, brake or clutch fluid, bitumen (asphalt), tar and others, aviation fuel and Naptha; 10% crude oil, liquid petroleum gas (LPG) and kerosene. 2%
(27) Readymade garments including caps, neck ties and bows; 2%
(28) Refrigerators including deep freezers, bottle coolers, water coolers, cold storage equipments and the like and parts thereof. 2%
(29) Rolling shutters and collapsible gates whether operated manually, mechani- cally or electrically and their parts. 2%
(30) Iron and Steel scrap. 2%
(31) Rubber and other tyres, tubes and flaps other than those specified in section 14 of the Central Sales Tax Act, 1956. 2% - 4 -
(32) Sanitary fittings of every description excluding pipes and fittings of stone- ware, cement and iron and steel. 2%
(33) Stones, that is to say,— 2%
(i) Granite stones, slabs and chips;
(ii) Cuddapah stones and slabs;
(iii) Shahabad stones and slabs.
(34) Coal with the meaning as it is attributed to the said item by section 14 of the Central Sales Tax Act, 1956, as amended from time to time.
0.50%
(35) Mineral Ore. 0.50%
(36) Plastic granules, plastic chip or liquid including PVC, LDPA, HDPE, POLYPROPYLENE, LLDPE, Nylons, Polyterences and Polycarbonates.
0.50%
(37) Welding Electrodes. 2%
(38) Rubber Chemical and Carbon black. 2%
(39) Polythenen bags, plastic woven sacks (HDPE &LDPE). 2% By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Fin. Exp.). Panaji, 30th August, 2000. ___________________ - 5 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 5/7/2000-Fin (R&C)(9) In exercise of the powers conferred by sub-section (2) of section 10 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa hereby fixes the rates of tax for the purpose of sub-section (1) of Section 10 of the said Act as specified in the table below:- TABLE Sr.No. Description of motor vehicle Rate of tax
(1) (2) (3) 1 Motor vehicles (all kinds) and parts and accessories thereof including chassis of motor vehicles. Ten paise in a rupee. This notification shall come into force with effect from 1-09-2000 By order and in the name of the Governor of Goa Yvonne Cunha, Under Secretary (Fin. Exp.) Panaji, 6-12-2000 (Published in the Official Gazette Series-II No.37 dated 14-12-2000) - 6 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 5/11/2008-Fin(R&C)(3) In exercise of the powers conferred by sub-sections (1) and (2) of section 25 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”) read with section 21 of the General Clauses Act, 1897 (Central Act No. 10 of 1897), the Government of Goa, hereby amends the Government Notification No. 5/11/2002-Fin (R&C) dated 19-05-2003 published in the Official Gazette, Extraordinary, Series II No. 7 dated 19-05-2003 (hereinafter referred to as the “said Notification”), as follows: In the said Notification, in the SCHEDULE, against serial number (3), in column (2), for the expression “Glass bottles, glass vials, glass ampoules, aluminium foil, aluminium collapsible tubes, aluminium pouches, hard gelatine capsules, soft gelatine capsules, ROPP caps, plastic measuring cups, labels and BOPP tapes, nylon straps, metal clips, cartons, paper bags, laminated packing material, such as, bituminize paper and hessgian based paper and the like”, the expression “Glass Suggestions are welcome on vials, glass ampoules, aluminium foil, aluminium collapsible tubes, aluminium pouches, hard gelatine capsules, soft gelatine capsules, labels and BOPP tapes, nylon straps, metal clips, paper bags, laminated packing materials, such as, bituminize paper and hessgian based paper and the like” shall be substituted. This Notification shall come into force with effect from 01-04-2012. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 31st March, 2012. (Published in the Official Gazette Series-1 No.52 (Extraordinary-3) dated 1-4-2012) ___________________________ - 7 - Notification 5/11/2008-Fin(R&C)(4) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa, hereby specifies that, a tax shall be levied and collected under the said Act on entry of goods specified in column (2) of the table below, into every local area, for consumption, use or sale therein, at the rates specified in the corresponding entries in column
(3) of the said table. TABLE Sr. No. Description of goods Rate of tax
(1) (2) (3)
(1) Naphtha used as raw material by chemical fertilizer industry 15%
(2) Light Motor Vehicle costing more than Rs. 15 lakhs and two wheeler i.e. 15% Motorcycle or Scooter, costing more than Rs. 2 lakhs
(3) Plastic measuring cups, droppers, bottles, caps, cases for rapid diagnostic kits 5% This Notification shall come into force with effect from 01-04-2012. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 31st March, 2012. (Published in the Official Gazette Series-I No.52 (Extraordinary-3) dated 1-4-2012) - 9 - Notification 5/11/2008-Fin(R&C)(5) Read:- (i) Government Notification No. 5/7/2000-Fin(R&C)(9) dated 6th December, 2000, published in the Official Gazette, Series II No. 37 dated 14th December, 2000.
(ii) Government Notification No. 5/7/2000-Fin(R&C)(14) dated 1st July, 2004, published in the Official Gazette, Extraordinary, Series II No. 14 dated 1st July, 2004. In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”) read with section 21 of the General Clauses Act, 1897 (Central Act No. 10 of 1897), the Government of Goa, hereby amends the Government Notification No. 5/7/2000- Fin(R&C)(6) dated 14-11-2000, published in the Official Gazette (Extraordinary) Series I No. 32 dated 14-11-2000 (hereinafter referred to as the “said Notification”), as follows:— In the said Notification in the TABLE,—
(i) against serial number (20),—
(a) in column (2), for the existing entry, the following entry shall be substituted, namely:— “motor vehicles (all kinds) and parts and accessories thereof including chassis of motor vehicles but other than, light motor vehicles costing more than 15 lakhs, and two wheelers i.e. Motorcycles or Scooters costing more than 2 lakhs.”;
(b) in column (3), for the expression “twelve paise in a rupee”, the expression “twelve and half paise in a rupee” shall be substituted.
(ii) against serial number (24), in column (2), in item (v) the expression “glass bottles,” shall be omitted;
(iii) against serial number (34), in column (3), for the expression “Three paise in every ten rupees”, the expression “Two paise in a rupee” shall be substituted. This Notification shall come into force with effect from 01-04-2012. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 31st March, 2012. (Published in the Official Gazette Series-1 No.52 (Extraordinary-3) dated 1-4-2012) - 10 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 5/11/2008-Fin(R&C) (14) In exercise of the powers conferred by sub -section (2) of section 1 of the Goa Tax on Entry of Goods (Amendment) Act, 2013 (Goa Act 5 of 2013) (hereinafter referred to as the “said Act”), the Government of Goa hereby appoints the 1st day of June, 2013, as the date on which the provisions of the said Act shall come into force. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 29th May, 2013. (Published in the Official Gazette series I No. 8 dated 29-5-2013) ___________________________ - 11 - Notification 5/11/2008-Fin(R&C)(6) In exercise of the powers conferred by sub-section (2) of section 10 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”) read with section 21 of the General Clauses Act, 1897 (Central Act No. 10 of 1897), the Government of Goa, hereby amends the Government Notification No. 5/7/2000- FIN(R&C)(9) dated 06-12-2000, published in the Official Gazette, Series II No. 37 dated 14-12-2000 (hereinafter referred to as the “said Notification”), as fol1ows:— In the said Notification in the TABLE for the existing entries against serial No. (i), the following shall be substituted, namely:— “(1) Motor Vehicles (all kinds) and parts 12.5% and accessories thereof including chassis of motor vehicles but other than, Light Motor Vehicles costing more than “Rs. 15 lakhs, and two wheelers i.e. Motorcycles or Scooters costing more than Rs. 2 lakhs
(2) Light Motor Vehicles costing more 1 5 % than Rs. 15 lakhs and two wheelers i.e. Motorcycles or Scooters, costing more than Rs. 2 lakhs This Notification shall come into force with effect from 01-04-2012. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 31st March, 2012 (Published in the Official Gazette Series-1 No.52 (Extraordinary-3) dated 1-4-2012) ____________________________ - 12 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 5/11/2008-Fin(R&C)(9) Read : (i) Government Notification No. 5/7/2000-FIN(R&C)(9) dated 06-12-2000, published in the Official Gazette, Series II No. 37 dated 14-12-2000.
(ii) Government Notification No. 5/11/2008-Fin(R&C)(6) dated 31-03- 2012, published in the Official Gazette (Extraordinary No. 3, Series I No. 52 dated 01-04-2012. In exercise of the powers conferred by sub-section (2) of section 10 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”) read with section 21 of the General Clauses Act, 1897 (Central Act No. 10 of 1897), the Government of Goa hereby amends the Government Notification No. 5/7/2000- FIN(R&C)(9) dated 06-12-2000, published in the Official Gazette, Series II No. 37 dated 14-12-2000 (hereinafter referred to as the “said Notification”), as follows:— In the said Notification, in the TABLE, for the existing entries against serial numbers
(1) and (2), the following entry shall be substituted, namely:— “(1) Motor Vehicles (all kinds) and parts and accessories thereof including chassis of motor vehicles. ........... 12.5%.”. This Notification shall come into force with effect from 01-04-2013. By Order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary Finance (R & C). Porvorim, 31st March, 2013. (Published in the Official Gazette Series-II No.52 (Extraordinary) dated 31-3-2013) __________________________ - 13 - Notification No. 5/11/2008-Fin(R&C)(12) Read: (i) Government Notification No. 5/11/2008-Fin(R&C)(7) dated 23-04-2012 published in the Official Gazette (Extraordinary No. 4), Series II No. 3 dated 24-04-2012. In exercise of the powers conferred by sub-section (1) of section 25 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”) and in supersession of the Government Notification No. 5/11/2008-Fin(R&C)(7) dated 23-04-2012, published in the Official Gazette (Extraordinary No. 4), Series II No. 3 dated 24-04-2012, the Government of Goa, being of the opinion that it is necessary in public interest so to do, hereby exempts the tax payable under the said Act, on the entry of raw material other than petroleum products, into a local area, for use in the manufacture of intermediate or finished products by the Small Scale Industrial Units other than liquor, alcohol, ferroalloys, steel melting, steel and chemical units, holding Permanent Registration Certificate issued by the Directorate of Industries, Trade and Commerce, Government of Goa:
Provided that Small Scale Industrial Unit which has obtained Provisional Registration and which is in the process of obtaining Permanent Registration Certificate shall also be entitled for the benefit of exemption under this Notification subject to production of Permanent Registration Certificate within two years from the date of provisional registration. This Notification shall come into force with effect from 01-04-2013. By Order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary Finance (R&C). Porvorim, 31st March, 2013. (Published in the Official Gazette Series-II No.52 (Extraordinary) dated 31-3-2013) ______________________ - 14 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 5/11/2008-Fin(R&C)(15) In exercise of the powers conferred by clause (i) of section 3D of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) (hereinafter referred to as the “said Act”), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule I appended to the said Act, as follows, name1y:— In Schedule I appended to the said Act,—
(i) for the existing entry at serial number (4), the following entry shall be substituted, namely:— “(4) Brass and bronze articles including sheets, circles, rods, rounds, squares and flats made of brass, bronze but excluding those specified elsewhere. 5%”;
(ii) the existing entry at serial number (64) shall be re-numbered as serial number (65) and before entry at serial number (65) as so re-numbered, the following entry shall be inserted, namely:— “(64) Electrolytic Grade, continuous cast type or refined copper wire or copper rod, bare or tin platted copper wire or stranded wire of copper. 1%”. This notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 8th May, 2014. (Published in the Official Gazette Series-1 No.6 (Extraordinary) dated 9-5-2014) ______________________________ - 15 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 5/11/2008-Fin(R&C)(17) In exercise of the powers conferred by section 3D of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) (hereinafter referred to as the “said Act”) and all other powers enabling it in this behalf, the Government of Goa hereby amends the Schedule I appended to the said Act, as follows, namely:— In the Schedule I appended to the said Act,—
(i) against entry at serial number (20), in column (2), for the expression “Empty glass bottles used for beer or other like products”, the expression “Empty glass bottles used for beer and alcoholic drinks, whether carbonated or not, having strength below 10% v/v.” shall be substituted;
(ii) for the existing entry at serial number (36), the following entry shall be substituted, namely:— “(36) Motor vehicles (all kinds) and parts and accessories thereof
12.5%”; including chassis of motor vehicles but other than, light motor vehicles costing Rs. 15 lakh or above, and two wheelers i.e. motorcycles or scooters, costing Rs. 2 lakh or above.
(iii) after entry at serial number (36), the following entry shall be inserted, namely:— “(36A) Light motor vehicles costing Rs. 15 lakh or above, and two 15%”; wheelers i.e. motorcycles or scooters, costing Rs. 2 lakh or above.
(iv) against entry at serial number (41), under clause (a), the following item shall be inserted at the end, namely:— “Regasified Liquefied Natural Gas 30%”. This Notification shall come into force with effect from the 1st day of April, 2016. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 30t' March, 2016. (Published in the Official Gazette Series-I No. 52 (Extraordinary-2) dated 30-3-2016) ___________________________ - 16 - Notification No. 5/11/2008-Fin(R&C) (13) Read: Government Notification No. 5/11/2008-Fin(R&C) (4) dated 31-03- 2012, published in the Official Gazette (Extraordinary No. 3), Series I No. 52 dated 01-04-2012. In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa hereby amends the Government Notification No. 5/11/2008- (R&C)(4) dated 31-03-2012, published in the Official Gazette (Extraordinary No. 3), Series I, No. 52 dated 01-04-2012 (hereinafter referred to as the “said Notification”), as follows:— In the said Notification, in the existing entry at serial number (2) shall be omitted. TABLE Sr.No. Description of goods Rate of tax
(1) (2) (3)
(1) Empty glass bottles used for beer or other likes products 12.5% This Notification shall come into force with effect from 01-04-2013. By Order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 31st March, 2013. (Published in the Official Gazette Series I No.52 (Extraordinary-2) dated 31-3-2013) ________________________________ - 17 - Notification 5/11/2008-Fin(R&C)(18) Read: (i) Government Notification No. 5/7/2000-FIN(R&C)(9) dated 06-12-2000, published in the Official Gazette, Series II No. 37, dated 14-12-2000.
(ii) Government Notification No. 5/11/2008-Fin(R&C)(6) dated 31-03-2012, published in the Official Gazette (Extraordinary No. 3), Series I No. 52, dated 01-04-
2012.
(iii) Government Notification No. 5/11/2008-Fin(R&C)(9) dated 31-03-2013, published in the Official Gazette (Extraordinary), Series II No. 52 dated 31-03-2013. In exercise of the powers conferred by sub-section of Section 10 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”), read with section 21 of the General Clauses Act, 1897 (Central Act No. 10 of 1897), the Government of Goa hereby further amends the Government Notification No. 5/7/2000-FIN(R&C)(9) dated 06- 12-2000, published in the Official Gazette, Series II No. 37, dated 14-12-2000 (hereinafter referred to as the “principal Notification”), as follows, namely:— In the principal Notification, in the TABLE, for the existing entry against serial number
(1), the following entries shall be substituted, namely:— - 18 - “(1) Motor vehicles (all kinds) and parts and accessories thereof 12.5%”; including chassis of motor vehicles but other than, light motor vehicles costing Rs. 15 lakh or above, and two wheelers i.e. motorcycles or scooters, costing Rs. 2 lakh or above.
(2)Light motor vehicles costing Rs. 15 lakh or above, and 15%” two wheelers i.e. motorcycles or scooters, costing Rs. 2 lakh or above. This Notification shall come into force with effect from the 1st day of April, 2016. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 30th March, 2016. (Published in the Official Gazette Series-1 No. 52 (Extraordinary-2) dated 30-3-2016) _____________________ - 19 - Notification 5/11/2008-Fin(R&C)(8) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa hereby specifies that, a tax shall be levied and collected under the said Act on entry of goods specified in column (2) of the Table below, into every local area, for consumption, use or sale therein, at the rates specified in the corresponding entries in column (3) of the said Table. Table Sr.No. Description of Goods Rate of tax
(1) (2) (3)
(1) Ships and other water vessels 5%
(2) Aluminium or any other composite panels, glass Sheets or panels in any form primarily used in cladding and/or erection of building facade 5% This Notification shall come into force with effect from 01-11-2012. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Fin. (R&C). Porvorim, 5th November, 2012. (Published in the Official Gazette Series-1 No. 31 (Extraordinary-2) dated 5-11-2012) _________________________ - 20 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 5/11/2008-Fin(R&C)(7) In exercise of the powers conferred by sub-section (1) of Section 25 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”) and in supersession of the Government Notification No. 5/18/2002-Fin(R&C) dated 7th November, 2002, published in the Official Gazette, Series II No. 32 (Extraordinary) dated 07-11-2002, the Government of Goa, being of the opinion that it is necessary in public interest so to do, hereby exempts the tax payable under the said Act, on the entry of raw material other than petroleum products, into a local area, for use in the manufacture of intermediate or finished products by the Small Scale Industrial Units other than ferro alloys, steel melting and chemical units, holding Permanent Registration Certificate issued by the Directorate of Industries, Trade and Commerce, Government of Goa, having annual gross turnover of sales during the previous year below 30.00 crores.
Provided that Small Scale Industrial Unit which has obtained Provisional Registration and which is in process of obtaining Permanent Registration Certificate shall also be entitled for the benefit of exemption under this Notification subject to production of Permanent Registration Certificate within two years from the date of provisional registration. This Notification shall come into force with effect from 01-04-2012. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 23rd April, 2012. (Published in the Official Gazette Series-II No. 3 (Extraordinary-4) dated 31-3-2013) ________________________________ - 21 - Notification No. 5/11/2008-Fin(R&C)(10) Read: Government Notification No. 5/11/2008-Fin(R&C) (4) dated 31-03-2012, published in the Official Gazette (Extraordinary No. 3), Series I No. 52 dated 01-04-2012. In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa hereby amends the Government Notification No. 5/11/2008- Fin(R&C)(4) dated 31-03-2012, published in the Official Gazette (Extraordinary No. 3), Series I, No. 52 dated 01-04-2012 (hereinafter referred to as the “said Notification”), as follows:— In the said Notification, in the TABLE, the existing entry at serial number (2) shall be omitted. This Notification shall come into force with effect from 01-04-2013. By Order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 31st March, 2013. (Published in the Official Gazette Series-1 No. 52 (Extraordinary-2) dated 31-3-2013) _________________________ - 22 - Notification No. 5/11/2008-Fin(R&C) (11) Read: (i) Government Notification No. 5/7/2000-Fin(R&C) (6) dated 14-11 -2000, published in the Official Gazette (Extraordinary), Series I No. 32 dated 14-11-
2000.
(ii) Government Notification No. 5/7/2000-Fin(R&C)(14) dated 30-03- 2001, published in the Official Gazette (Extraordinary No. 5), Series I No. 52 dated 30-03-2001.
(iii) Government Notification No. 5/11/2008-Fin(R&C)(5) dated 31-03- 2012, published in the Official Gazette (Extraordinary No. 3), Series I No. 52 dated 01-04-2012. In exercise of the powers conferred by subsection (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”) read with section 21 of the General Clauses Act, 1897 (Central Act No. 10 of 1897), the Government of Goa hereby amends the Government Notification No. 5/7/2000- Fin(R&C)(6) dated 14-1 I -2000, published in the Official Gazette (Extraordinary), Series I No. 32 dated 14-11-2000 (hereinafter referred to as the “said Notification”), as follows:— In the said Notification, in the TABLE, against serial number (20), in column (2), for the existing entry, the following entry shall be substituted, name1y:— “(20) Motor Vehicles (all kinds) and parts and accessories thereof including chassis of motor vehicles.”. This Notification shall come into force with effect from 01-04-2013. By Order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 31st March, 2013. (Published in the Official Gazette Series-1 No. 52 (Extraordinary-2) dated 31-3-2013) ___________________________ - 23 - Notification No. 5/11/2008-Fin(R&C) (13) In exercise of the powers conferred by subsection (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act No. 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa hereby specifies that a tax shall be levied and collected under the said Act on the entry of goods specified in column (2) of the TABLE below, into every local area, for consumption, use or sale therein, at the rates specified in the corresponding entry in column (3) of the said table. TABLE Sr. No. Description of Goods Rate of Tax
(1) (2) (3)
(1) Empty glass bottles used for beer or other like products 12.5% This Notification shall come into force with effect from 01-04-2013. By Order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 31st March, 2013. (Published in the Official Gazette Series-1 No. 52 (Extraordinary-2) dated 31-3-2013) ____________________ - 24 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification No. 5/11/2008-Fin(R&C)(16) In exercise of the powers conferred by sub-section (1) of Section 25 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa, being of the opinion that it is necessary in public interest so to do, hereby exempts the tax in excess of half paisa in a rupee payable under the said Act in respect of any goods manufactured or processed, partly or otherwise (goods not in the same form in which they are bought or caused to be brought into the local area) and transferred either for further process or for use as raw material or for sale by a registered dealer from its own manufacturing unit to its other manufacturing unit/s within the same local area or to another local area. This Notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. Ajit S. Pawaskar, Under Secretary, Finance (R&C). Porvorim, 8th May, 2014. (Published in the Offitial Gazette Series-II No. 6 (Extraordinary) dated 9-5-2014) ________________________ - 25 - GOVERNMENT OF GOA Department of Finance Revenue and Control Division Notification No. 5/11/2002-Fin(R&C) In exercise of the powers conferred by sub-section (1) of section 25 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) (hereinafter referred to as the "said Act"), the Government of Goa, being of the opinion that it is necessary in the public interest so to do hereby exempts the tax, payable under the said Act, on the class of goods as specified in column (2) of the Schedule hereto, to the extent as specified in corresponding entry in column (3) of the said Schedule, subject to the conditions as specified in the corresponding entries in column (4) of the said Schedule, with effect from the first day of August, 2002.
SCHEDULE Sl. No Description of items Extent of exemption Conditions subject to which exemption is applicable
(1) (2) (3) (4)
(1) Electrical and electronic appliances, instruments and apparatus and parts and accessories. Whole of tax (i) The dealer should hold a certificate of registration under the Goa Tax on Entry of Goods Act,
2000.
(ii) The goods brought or caused to be brought or delivered into a local area for being consumed or used as raw material within the State of Goa, in manufacture of goods.
(2) Paints, colours, varnishes, pigments, polishes, indigo enamel, bale oil. White oil, turpentine (all kinds) thinners, primers and paint brushes. In excess of half paisa in a rupees -do-
(3) Glass bottles, glass vials, glass ampoules, aluminium foil, aluminium collapsible tubes, alumiriium pouches, hard gelatine capsules, soft gelatine capsules. In excess of half paisa in a rupees -do- ROPP caps, plastic measuring cups, labels and BOPP tapes, nylon straps, metal clips, cartons, paper bags, laminated packing material, such aB bitimini.ze paper and hessgian based paper and the like.
(4) Electrolitic Tough Pitch (ETP) copper cathode In excess of one paisa in every ten rupees.
(i)The dealer should hold a certificate of registration under the Goa Tax on Entry of Goods Act,
2000.
(ii)The goods brought or caused to be brought or delivered into a local area for being consumed or used as raw material within the - 26 - State of Goa, in manufacture of goods.
(5) Rubber tubes and flaps In excess of half paisa in a rupee. -do-
(6) Machinery (all kinds) and parts and machinery, accessories thereof but excluding agricultural In excess of one paisa in a rupee.
(i) The dealer should hold a certificate of registration under the Goa Tax on Entry of Goods Act,
2000. The goods brought or caused to be brought or delivered into a local area, should be for being consumed or used as a raw material, within the State of Goa and should be properly accounted in the books of the dealer, claiming exemption.
(7) News print. Whole of tax Goods should be used or consumed in the State of Goa.
(8) The goods brought or caused to be brought or delivered into a local area by (to) export oriented industrial unit for being consumed or used as raw materials or components of goods manufactured and exported out of the Country. Whole of tax (i) An industrial unit claiming exemption should be registered
(9) The capital goods brought or caused to be brought or delivered into a local area by (to) units covered under Export Promotion Capital Goods Scheme. In excess of one Paisa in every ten rupees.
(i) The claiming unit should produce a certificate from the competent authority stating that it is covered under export Promotion Capital Goods Scheme.
(ii)The goods imported should be actually installed within the State of Goa.
(10) Rubber, that is to say.-
(a) Rubber plates, sheets and strips unhardened whether vulcanised or not and whether combined with any textile material or otherwise;
(b) Piping and tubing of un-hardened vulcanized rubber;
(c) Transmission, conveyor or elevator. belts or belting of vulcanised lubber whether combined with any textile material or otherwise;
(d) Synthetic rubber including butadiene rubber and butyl rubber latex Including prevulcanized synthetic rubber latex;
(e) Rubber articles, that i$ articles made wholly of rubber. In excess of half Paisa in a rupees.
(i) The dealer should hold a certificate of registration under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000).
(ii) The goods brought or caused to be brought or delivered into a local area should be for being consumed or used as a raw material Within the State of Goa in manufacture of goods.
(11) Films (all kinds) including X-ray films In excess of half paisa in a rupee -do- - 27 -
(12) Raw material used by Pharmaceutical units Whole of tax (i) The dealer should hold a certificate of registration under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000).
(ii) The goods brought or caused to be brought or delivered Into a local area for manufacture of drugs and medicines under loan licence basis within the State of Goa.
(13) Continous cast copper rods In excess of one paisa in every ten rupees.
(i) The dealer should hold a certificate of registration under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000).
(ii) The goods brought or caused to be brought or delivered Into a local area should be for being consumed or used as a raw material within the State of Goa In manufacture of goods.
(14) Carbon Black and rubber chemicals In excess of half paisa in a rupee
(i) The dealer should hold a certificate of registration under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000).
(ii) The goods brought or caused to be brought or delivered Into a local area should be for being consumed or used as a raw material within the State of Goa in manufacture of goods.
(15) Furnace oil In excess of two and half paise in a rupee
(i) The dealer should hold a certificate of registration under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000).
(ii) The goods brought or caused to be brought or delivered into a local area should be for being consumed or used as a raw material within the State of Goa in manufacture of goods. By order and In the name of the Governor of Goa. Yvonne Cunha, Addl. Joint Secretary (Finance). Panaji, 19th May, 2003. (Published in the Official Gazette Series-II No. 7 (Extraordinary) dated 19-5-2003) ___________________________ - 28 - Notification 5/7 /2000-Fin(R&C)(14) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000)(hereinafter referred to as the "said Act”) and in partial modification of the Government Notification No. 5/7/2QOO-Fin(R&C)(6) dated 14-11-2000, published in the official Gazette, (Extraordinary), Series I No. 32,dated 14-1-2000, the Government , of Goa hereby specified that, with effect from the first day of April, 2001, a tax at the rates specified in column (3) of the Schedule hereto shall be levied and collected under the said Act on entry of goods specified in the corresponding entry in column (2) of the said Schedule, into a local area, for consumption, use or sale therein. Sr. No. Description of the goods Rate of tax Lifts, elevators and escalators, whether operated by electricity or hydraulic power Five paise in a rupee 2 Marble slabs and articles made therefrom -do- 3 Domestic and commercial electrical appliances including fans, but other than torches, torch cells, and filament lighting bulbs -do- 4 Transmission wires and towers -do- 5 Voltage stabilizers -do- 6 Air conditioners -do- 7 Cables of all kinds -do- 8 ACSR conductors -do- 9 Iron and steel with the meaning as it is attributed to this item by section 14 of the Central Sales Tax Act, 1956(Central Act 74 of 1956) Two paise in a rupee 10 Cement and water and weather proofing compound Five paise in a rupee 11 Motor Vehicles of all kinds including chassis of motor vehicles Twelve paise in a rupee 12 Petroleum products, that is to say; petrol, diesel, furnace oil, lubricating oil, transformer oil, brake or clutch fluid, bitumen(asphalt), tar and others, aviation fuel and Naptha and others -do- By order and in the name of the Governor of Goa. G. P. Chimulkar, Joint Secretary (Finance). Panaji, 30th March, 2001. (Published in the Official Gazette Series-1 No. 52 (Extraordinary-5) dated 30-3-2001) __________________ - 29 - Notification 5/6/2008—Fin(R&C)(3) In exercise of the powers conferred by section 49 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000), and all other powers enabling it in this behalf, the Government of Goa hereby makes the following rules so as to amend the Goa Tax on Entry of Goods Rules, 2000, namely:-
1. Short title and commencement.— (1) These rules may be called the Goa Tax on Entry of Goods (First Amendment) Rules, 2008.
(2) They shall come into force at once.
2. Amendment of rule 2.— In rule 2 of the Goa Tax on Entry of Goods Rules, 2000 (hereinafter referred to as the “principal Rules”),—
(i) in clause (d), after the words “or its subsidiary” and before the words “situated in the area”, the expression “ or any other bank so notified or appointed by the Government or a cyber treasury so notified by the Government ” shall be inserted.
(ii) in clause (f), for the expression “Goa Sales Tax Act, 1964 (Act 4 of 1964)”, the expression “the Goa Value Added Tax Act, 2005 (Act 9 of 2005)” shall be substituted.
3. Amendment of rule 4.— In rule 4 of the principal Rules, in sub-rule(3), for the words “fifty” and “five”, the words “five hundred” and “one hundred” shall be respectively substituted.
4. Amendment of rule 6.— In rule 6 of the principal Rules, for the word “ten”, the words “one hundred” shall be substituted.
5. Amendment of rule 11.— In rule 11 of the principal Rules, in sub-rule(1),after clause (c),the following clause shall be inserted, namely:— “(d) where a dealer has effected tax payment through cyber treasury or through any other electronic system of payment within the Banks as notified by the Government, the acknowledgments received for such e-payments shall be indicated in the returns. The registered dealer, who is holding registration Certificate under the Goa Value A dded Tax Act, 2005 (Act 9 of 2005), and/or under the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988), and is filing on-line quarterlyreturns under any of the said Acts, shall be required to file his return under the Act also on-line, by using the same system code.”.
6. Amendment of rule 16.— In rule 16 of the principal Rules, in sub-rule (1), for clause (b), the following clause shall be substituted, namely:— “(b) in other cases, to the Additional Commissioner.”.
7. Amendment of rule 17.— In rule 17 of the principal Rules, in sub-rule (3), for the words “twenty” and “two hundred”, the words “two hundred and fifty” and “one thousand” shall be respectively substituted.
8. Amendment of rule 26.— In rule 26 of the principal Rules, in sub-rules (2) and
(4), for the expression “sub-section (8) of section 15 of the Goa Sales Tax Act, 1964 (Act 4 of 1964)”, wherever it occurs, the expression “the Goa Value Added Tax Act, 2005 (Act 9 of 2005)” shall be substituted. - 30 -
9. Amendment of rule 34.— In rule 34 of the principal Rules, for the letters and figures “Rs. 5/-”, the letters and figures “Rs. 20/-” shall be substituted. 10. Substitution of rule
39.— For rule 39 of the principal Rules, the following rule shall be substituted, name1y:— “39. Payment of Fees.— The fees specified below shall be payable by way of court fee stamps:—
(i) For obtaining certified copy of any document under the Act or these rules Rs. 100/- (perdocument)
(ii) On memorandum of appeal against order of assesment/ reassessment, with or without Rs. 200/-
(iii) An application for composition of offences Rs. 200/-
(iv) Any application or petition for which no fee is specified under the Act or rules Rs. 50/-
(v) An application for amendment to registration certificates Rs. 100/-
(vi) An application to the Commissioner for grant of facility to make payment of dues in installments or for remission of penalty or interest Rs. 100/-
(vii) Revision application to the Commissioner Rs.250/- By order and in the name of the Governor of Goa. Vasanti H. Parvatkar, Under Secretary, Fin. (R&C). Porvorim, 30th December, 2008. (Published in the Official Gazette Series I No. 39 (Extraordinary) dated 31-12-2008) _______________________________ - 31 - GOVERNMENT OF GOA Department of Finance Revenue & Cont. Division Notification 5-4-2006-Fin(R&C) In exercise of the powers conferred by sub-section (1) of section 25 of the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000) (hereinafter referred to as the said Act), the Government of Goa having considered it necessary so to do in the public interest, hereby exempts the Goa Hindu Association Sneha Mandir, Bandora, Taluka Ponda from the tax payable on the entry of Ambulance of model Tata 407, under the said Act. This notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. Shrikant M. Polle, Under Secretary (Fin-Exp.). Porvorim, 13th June, 2006. (Published in the Official Gazette Series I No. 10 (Extraordinary-2) dated 13-6-2006) ______________________________ - 32 - Notification 5/7 /2000-Fin(R&C)(14) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000)(hereinafter referred to as the ”said Act") .and in partial modification of the Government Notification No. 5/7/2000-Fin(R&C)(6) dated 14-11-2000, published in the Official Gazette, (Extraordinary), Series I No. 32,date 14-11-2000, the Government, of Goa hereby specifies that, with effect from the first day of April, 2001, a tax at the rates specified in column (31 of the Schedule hereto shall be levied and collected under the said Act on entry of goods specified in the corresponding entry in column (2) of the said Schedule, into a local area, for consumption, use or sale therein. Sr. No. Description of the goods Rate of tax 1 Lifts, elevators and escalators, whether operated by electricity or hydraulic power Five paise in a rupee 2 Marble slabs and articles made therefrom -do- 3 Domestic and commercial electrical appliances including fans, but other than torches, torch cells, and filament lighting bulbs -do- 4 Transmission wires and towers -do- 5 Voltage stabilizers -do- 6 Air conditioners -do- 7 Cables of all kinds -do- 8 ACSR conductors -do- 9 Iron and steel with the meaning as it is attributed to this item by section 14 of the Central Sales Tax Act, 1956(Central Act 74 of 1956) Two paise in a rupee 10 Cement and water and weather proofing compound Five paise in a rupee 11 Motor Vehicles of all kinds including chassis of motor vehicles Twelve paise in a rupee 12 Petroleum products, that is to say; petrol, diesel, furnace oil, lubricating oil, transformer oil, brake or clutch fliiid, bitumen(asphalt), tar and others, aviation fuel and Naptha and others -do- - 33 - By order and in the name of the Governor of Goa. G. P. Chimulkar, Joint Secretary (Finance). Panaji, 30th March, 2001. (Published in the Official Gazette Series I No. 52 (Extraordinary-5) dated 30-3-2001) ____________________________ - 34 - Notification 5/18/2002-Fin(R&C)(12) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) (hereinafter referred to as the "said Act"), read with section 21 of the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa, hereby amends the Government Notification No. 5/7/2000- Fin(R&C)(5) dated 14-11-2000, published in the Official Gazette, Extraordinary, Series I No. 32, dated 14-11-2000 (hereinafter referred to as the "said Notification"), as fol1ows:- In the said Notification, against serial number 7, in column (3), for figure "5%", the figure "2%" shall be substituted . This Notification shall come into force with effect from 1st day of July, 2002. By order and in the name of the Governor of Goa. G. P. Chimulkar, Special Secretary (Finance). Panaji, 28th June, 2002. (Published in the Official Gazette Series I No. 13 (Extraordinary) dated 28-6-2002) _________________________________ - 35 - Notification 5/18/2002-Fin(R&C)(13) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) (hereinafter referred to as the "said Act"), read with section 21 of the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa, hereby amends the Government Notification No. 5/7/2000- Fin(R&C)(6) dated 14-11-2000, published in the Official Gazette, Extraordinary, Series I No. 32, dated 14-11-2000 (hereinafter referred to as the "said Notification"). as fol1ows:-
(1) In the said Notification, in the TABLE, against serial number (24), in column (2), for the words "fibre board cases, paper boxes, folding cartons, paper bags, carrier bags and cardboard boxes, corrugated board boxes", the words "'fibre board boxes, paper bags and carrier bags" shall be substituted;
(ii) against serial number (36), in column (3), for the words "Three paise in every ten rupees", the words "one paisa in a rupee" shall be substituted. This Notification shall come into force with effect from 1st day of July, 2002. By order and in the name of the Governor of Goa. G. P. Chimulkar, Special Secretary (Finance). Panaji, 28th June, 2002. (Published in the Official Gazette Series I No. 13 (Extraordinary) dated 28-6-2002) ________________________ - 36 - Notification 5/32/2002-Fin(R&C)(3) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) read with section 21 of the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa, hereby amends the Government Notification No. 5/7 /2000-Fin(R&C)(14) dated 30-3-2001, published in the Official Gazette, Series I No. 52, dated 30-3-2001 (hereinafter called the ”said Notification”), as follows: - In the said Notification, against serial number (12), in column No. (2), for existing entry, the following shall be substituted, namely:- ”Petroleum products, that is to say, petrol, diesel, furnace oil, lubricating oil, transformer oil, brake or clutch fluid, bitumen (asphalt), tar and others, aviation fuel and others, excluding naptha.". This Notification shall come into force with Immediate effect. By order and in the name of the Governor of Goa. G. P. Chimulkar, Special Secretary (Finance). Panaji, 31st December, 2002. (Published in the Official Gazette Series I No. 39(Extraordinary-2) dated 31-12-2002) __________________________ - 37 - GOVERNMENT OF GOA Department of Finance Revenue & Control Division Notification 5/32/2002-Fin(R&C)(1) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000) read with section 21 of the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa hereby amends the Government Notification No. 5/7 /2000-Fin(R&C)(14) dated 30-3-2001 published in the Official Gazette, (Extraordinary No.5), Series I No. 52, dated 30-3-2001 (hereinafter referred to as the "said Notification"), as follows:- In the said Notification, entry against serial number (12) shall be omitted. This notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. D. G. Sardessai, Under Secretary (Fin-Exp.). Panaji, 18th June, 2003. (Published in the Official Gazette Series I No. 12(Extraordinary-2) dated 19-6-2003) ________________________ - 38 - Notification 5/32/2002-Fin(R&C)(3) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of goods Act, 2000 (Goa Act 14 of 2000) read with section 21 of the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa, hereby amends the Government Notification No. 5/32/2002,Fin(R&C)(2) dated 18-6-2003, published in the Official Gazette, Extraordinary, Series II No. 12, dated 19-6-2003 (hereinafter called the "said Notification"), as fo11ows:- In the said Notification in the Schedule, for serial number 2 and entries appearing against it, the following entries shall be substituted, namely:- ”2. Crude oil, Liquified Petroleum Gas(LPG) 1 %
2A. Kerosene used for purposes other than household ............. 20%
2B. Kerosene used for household purposes .... 1%.. This notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. D. G. Sardessai, Under Secretary (Fin-Exp). Panaji, 25th August, 2003. (Published in the Official Gazette Series I No. 22(Extraordinary) dated 28-8-2003) ______________________ - 39 - Department of Finance Revenue and Expenditure Notification 5/7/2000-FIN(R&C) (4) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa, Tax on Entry of Goods Act, 2000 (Goa 9 Act 14 of 2000) (hereinafter referred to as the "said Act"), read , with section 21 of the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa , hereby amends the Government Notification No. 5/7/2000-Fin(R&C)
(2) dated 30th August, 2000; published in the Official Gazette (Extraordinary), Series I No. 22, dated 31st August, 2000 (hereinafter, called the ,"said Notification") follows namely:- In the, said Notification, in; the, "TABLE", in entry, at serial No. (26), in item (i), after the word and figure "diesel" and before the words "lubricating oil", the word and figure "Furnace Oil”" shall be inserted. This Notification shall be deemed to have come into force with effect from 1-9-2000. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Fin-Exp). Panaji, 9th October, 2000. (Published in the Official Gazette Series I No. 28(Extraordinary) dated 12-10-2000) ______________________ - 40 - Notification 5/7/2000-Fin (R&C) (5) In exercise of the powers conferred by Sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000)(hereinafter referred to as the "said Act"), the Government of Goa hereby specifies that, a tax shall be levied and collected under the said Act on entry of goods specified in column (2)of the Table below, into every local area, for consumption, use or sale therein, at the rates specified in the corresponding entries in column (3) of said Schedule. TABLE Sr. No. Description of the goods Rate of tax
(1) (2)
(3) 1 Bricks and tiles (all kinds ) used for floor and walls ….….1% 2 Films(all kinds )including X-ray films. ….….1% 3 Photo albums ….….1% 4 Roofing, light and false roofirig materials including cement and asbestos sheets, asphalt sheets, straw boards, hard and soft boards, plywood veneered boards and panels and laminated sheets. ….….1% 5 Rubber, namely, that is to say.- a. Rubber plates, sheets and strips un-hardened whether vulcanised or not and whether combined with any textile material or otherwise; b. Piping and tubing of unhardened vulcanised rubber; c. Transmission, conveyor or elevator belts or belting of vulcanised rubber whether combined with any textile material or otherwise; d. Synthetic rubber including butadiene rubber and butyl rubber latex including pre- vulcanised synthetic rubber latex; e. Rubber articles, that is articles made wholly of rubber (other than those specified elsewhere). ….….1% 6 Soft drink concentrate ….….5% 7 Cocoa, cocoa butter, cocoa liquor, cocoa beans, glucose in any form, vegetable fat ….….5% 8 Glass vials, glass ampoules, aluminium pouches, hard gelatine capsules; soft gelatin capsules, ROPP caps, plastic measuring cups, labels, BOPP tapes, nylon straps and metal clips used in packing ….….1% This notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. Yvonne Cunha, Under Secretary (Fin. Exp.). Panaji, 14th November, 2000. (Published in the Official Gazette Series I No. 32 (Extraordinary) dated 14-11-2000) ______________________ - 41 - Notification 5/7/2000-Fin (R&C) (6) In exercise of the powers conferred by sub-section (1) of section 3 of the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000)(hereinafter referred to as the "said Act") and in supersession of earlier Notification No.5/7/2000-Fin(R&C)(2) dated 30-8-2000, published in the Official Gazette (Extraordinary) Series I No.22 dated 31-8-2000, the Government of Goa hereby specifies that, with effect from the first day of September, 2000, the tax shall be levied and collected under the said Act on entry of goods specified in column (2) of the Table below, into every local area, for consumption, use or sale therein, at the rates specified in the corresponding entries in column (3) thereof.- TABLE Serial No Description of the goods Rate of tax
(1) (2) (3) 1 Air-: conditioning plants, air - coolers and air-conditioners and parts thereof. Two paise in a rupee. 2 Brass, bronze and copper articles including sheets, circles, rods, rounds, squares and flats made of brass, bronze and copper including ETP copper cathode. Two paise in a rupee. 3 Bullion and specie and articles made of gold and siliver Half paisa in a rupee. 4 Cassettes tape recorders and players (audio and video) including audio and video cassettes. Two paise in a rupee. 5 Cement, cement products and water and weather proofing compounds. Two paise in a rupee. 6 Ammonia in any form. Half paisa in a rupee. 7 All chemicals except rubber chemicals and petroleum products but including bulk drugs. Half paisa in a rupee. 8 Dyes. Two paise in a rupee. 9 Electrical and electronic Two paise in a rupee. 10 Fibreglass sheets and articles One paisa in a rupee. 11 Fire works and colour matches. Two paise in a rupee 12 Foamed rubber, plastic foam or any other synthetic foam articles such as, sheets, cushions, pillows,mattresses and the like. Two paise in a rupee. 13 Furniture of all kinds including treasure chests, safes and lockers and parts and accessories thereof. Two paise in a rupee. 14 Hardware, that is to say:
(i) fittings of doors, windows and furniture (made of base metal or alloy thereof);
(ii) bolts, nuts, rivets, screws of base metal or alloy thereof including bolt ends, screw studding’s, self-tapped screws, screw hooks, screw rings, wire nails, measuring tapes and scales;
(iii) Metallic barbed wire, metallic wire mesh and metallic wire nettings. Two paise in a rupee. 15 Industrial gas, such as oxygen, acetylene, nitrogen in any form and One paisa in a - 42 - packaging. rupee. 16 Laminated, impregnated or coated matting materials, such as, linoleum generally used for floor covering (other than floor tiles). Two paisa in a rupee. 17 Lifts, elevators escalators whether operated by electricity or hydraulic power. Two paisa in a rupee. 18 Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery. Two paisa in a rupee. 19 Marble slabs and articles made therefrom. Two paisa in a rupee. 20 Motor Vehicles (all kinds) and parts and accessories thereof induding chassis of motor vehicles. Ten paise in a rupee. 21 Scrap of non-ferrous metal. Two paise in a rupee. 22 Paints, colours, varnishes, pigments, polishes, indigo, enamel, bale oil, white oil, turpentine (all kinds), tinners, primers and paint brushes. Two paise in a rupee. 23 Paper (all-kinds) including carbon paper, blotting paper, waterproof paper, PVC coated paper, ferropaper, ammonia paper, stencil paper but of excluding photographic thereof including bolt paper, pulp boards, art ends, screw studding’s, boards, duplex boards, triplex boards, card boards, corrugated boards and the tapes and scales; like; cellophane. Two paise in a rupee. 24 Packing materials namely:
(i) fibre board cases, paper boxes, folding cartons, paper bags, carrier bags and cardboard boxes, corrugated board boxes.
(ii) Tin plate containers (cans, tins and boxes), tin sheets, aluminium foil, aluminium tubes, aluminium or steel drums, barrels and crates.
(iii) Wooden boxes, crates, casks and containers.
(iv) Gunny bags, bardon(including batars) hessian cloth
(v) Glass bottles, jars and carboys.
(vi) Laminated packing materials, such as bituminize paper and hessian based paper. Two paise in a rupee. 25 Molasses. Two paise in a rupee. 26 Petroleum products; that is to say:
(i) petrol, diesel, furnace oil, lubricating oil, transformer oil, brake or clutch fluid, bitumen (asphalt), tar and others, aviation fuel and Naptha.
(ii) crude oil, liquid petroleum gas.(LPG) and kerosene. Ten paise in a rupees One paise in a rupee.. 27 Readymade garments including caps, neck ties and bows. Two paise in a rupee. 28 Refrigerators including deep freezers, bottle coolers water coolers, cold storage equipment’s and the like and parts thereof. Two paise in a rupee 29 Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts. Two paise in a rupee. 30 Iron and Steel scrap. Two paise in a rupee. 31 Rubber and other tyres, tubes and flaps. Two paise in a rupee. 32 Sanitary fittings of every description excluding pipes and fittings of stoneware, cement and iron and steel. Two paise in a rupee. 33 Stones that is to say:
(i) Granite stones and slabs;
(ii) Cuddapah stoners and slabs.
(iii) Shahabad stones and slabs. Two paise in a rupee. 34 Coal with the meaning as it is attributed to the said item by section 14 of the Central Sales Tax Act, 1956, as amended from time to time. Three paise in every ten rupees. 35 Mineral Ore. Three paise in - 43 - every ten rupee. 36 Plastic granules, plastic chip or liquid including PVC, LDPA, HDPE, POLYPDROPYLENE, LLDPE, Nylons, Polyterences and polyterences and polycarbonates. 37 Welding Electrodes Two paise in a rupees 38 Rubber Chemical and Carbon black. One paisa in a rupee. 39 Polythenen bags, plastic woven sacks (HDPE&LDPE) One paisa in a rupee. By order and in the name of the Governor Yvonne Cunha, Under Secretary (Fin. Exp.), - 44 - Panaji, 14th November, 2000. (Published in the Official Gazette Series I No. 28(Extraordinary) dated 12-10-2000) ________________________ - 45 - No. 5/7/2008-Fin(R&C) Government of Goa, Finance (Rev.&Cont.)Department Secretariat, Porvorim-Goa Dated:- 22-02-2011. NOTIFICATION In exercise of the powers conferred by sub-section (1) of Section 25 of the Goa Tax on Entry of Goods Act, 2000(Goa Act 14 of 2000) (hereinafter referred to as the “said Act”), the Government of Goa, being of the opinion that it is necessary in public interest so to do, hereby exempts the whole of tax payable under the said Act in respect of the BOL LX MDI-TC NGT520 2WD 7STR BS3 N AC light motor vehicles, having Chassis No. MA1WE2GHKA2E88870 and Engine No. GHA4E57104, valued at ₹4,73,768/-, purchased by the Government of India, Ministry of Home Affairs, Narcotics Control Bureau West Block No. 1,Wing-5, R.K. Puram, New Delhi-66 vide Invoice No. 7001350523 dated 31/05/2010, and supplied to the Regional Intelligence Cell, Goa Narcotics Control Bureau, Techno Park, Porvorim- Goa. This Notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. Surendra F. Naik Under Secretary Finance (R&C) - 46 - No. 5/7/2008-Fin(R&C) Government of Goa, Finance (Rev.&Cont.)Department Secretariat, Porvorim-Goa Dated:- 22-02-2011. NOTIFICATION In exercise of the powers conferred by clause (i) of sub-section (1) of section 25 of the Goa Tax on Entry of Goods Act, 2000(Goa Act 14 of 2000) (hereinafter referred to as the “ said Act”), the Government of Goa , being of the opinion that it is necessary in public interest so to do, hereby exempts the whole of the tax payable under the said Act in respect of the two new Volvo 9400 Buses built on B7R Mark III Chassis (Chassis No. YV3R6K729B8143303*M13 and YV3R6K723B8143300*M13 and Engine No. 10916801 and 10916766 respectively,) valued at a total price of ₹1,52,00,000/-(₹ one crore fifty two lakhs only), for two buses, under invoice No. 100001630 and 100001629 respectively, dated 26/02/2011 supplied by M/s. Volvo Buses India Private Limited, 208,B-Wing, Floral Deck Plaza, MIDC Central, Near Seepz, Andheri East, Mumbai-4000093 to the Kadamba Transport Corporation Limited, Alto-Porvorim, Bardez- Goa. This Notification shall come into force with immediate effect. By order and in the name of the Governor of Goa. Surendra F. Naik Under Secretary Finance (R&C) Notification 5/7/2000-Fin (R&C)(2)
(2) They shall come into force at once. Notification 5/18/2002-Fin(R&C)(12)