Amendment status not verified — confirm the current text below against the official source.
Power to remove difficulties.— If any difficulty arises in giving effect to the provisions of this Act, the Government may, by notification, make such provisions as appear to it to be necessary or expedient for removing the difficulty. 35[SCHEDULE I See section 3(1) Sr. No. Commodity Rate of tax 1 2 3 (1) ACSR Conductors 5% (2) Air-conditioners 12.5% (3) Air-conditioning plants, air-coolers and air-conditioners and parts thereof 12.5% 36[(4) Brass, bronze and copper articles including sheets, circles, rods, rounds, squares and flats made of brass, bronze but excluding those specified elsewhere 5%] (5) Bricks 1% (6) Bulk Drugs 0.5% (7) Bullion and specie and articles made of gold and silver other than those specified elsewhere 0.5% (8) Butter, ghee and cheese 5% (9) Cables of all kinds 5% - 28 - (10) Cassette tape recorders and players (audio and video) including audio and video cassettes 5% (11) Cement and water and weather proofing compounds 12.5% (12) Cement products 12.5% (13) Chemicals of all kinds except rubber chemicals 0.5% (14) 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 2% (15) Cocoa, cocoa butter, cocoa liquor, cocoa beans, glucose in any form, vegetable fat 1% (16) Domestic and commercial electrical appliances including fans, but other than torches, torch cells and filament lighting bulbs 12.5% (17) Dyes 2% (18) Edible oils including hydrogenated oils and cooking medium 5% (19) Electrical and electronic goods, appliances, instruments and apparatus and parts and accessories thereof but excluding those specified elsewhere 12.5% (20) 37[Empty glass bottles used for beer and alcoholic drinks, whether carbonated or not, having strength below 10% v/v] 12.5 % (21) Fiberglass sheets and articles made of fiberglass 5% (22) Films (all kinds) including X-ray films 5% (23) Fireworks and colour matches 12.5% (24) Foamed rubber, plastic foam or any other synthetic foam articles such as sheets, cushions, pillows, mattresses and the like 12.5% (25) Furniture of all kinds including treasure chests, safes and lockers and parts and accessories thereof 12.5% (26) Glass vials, glass ampoules, aluminum pouches, hard gelatin capsules, soft gelatin capsules, ROPP caps, labels, BOPP tapes, nylon straps and metal clips used in packing 1% (27) Hardware, that is to say:— (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 studding, self tapped screws, screw hooks, screw rings, wire nails, measuring tapes and scales (iii) Metallic barbed wire, metallic wire mesh and metallic wire nettings 12.5% (28) Industrial gas, such as oxygen, acetylene, nitrogen and the like in any form and packaging 1% (29) Iron and Steel scrap 5% (30) Laminated, impregnated or coated matting materials such as linoleum generally used for floor covering (other than floor tiles) 12.5% (31) Lifts, elevators and escalators whether operated by electricity or hydraulic power including its spares 5% (32) Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery 2% (33) Marble slabs and articles made there from 15% (34) Medicinal and Pharmaceutical preparations 2% (35) Molasses 2% (36) 38 [Motor vehicles (all kinds) and parts and accessories thereof 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.] 12.5% 39[(36A ) Light motor vehicles costing Rs.15 lakh or above, two wheelers i.e. motorcycles or scooters, costing Rs.2 lakh or above. 15%] (37) Non-ferrous castings and ingots and scrap base metals (other than iron and steel scrap) and alloys thereof 5% (38) Packing materials namely:— (i) fiber board boxes, paper bags, carrier bags 2% Paper boxes, folding cartons, card board boxes, corrugated board boxes and the like 4% - 29 - (ii) tin plate containers (cans, tins and boxes), tin sheets, aluminum foil, aluminum tubes, collapsible tubes, aluminum or steel drums, barrels and crates and the like 2% (iii) plastic, poly-vinyl chloride and polyethylene films, bottles, pots, jars, boxes, crates, cans, carboys, drums, bags and cushion materials and the like 2% (iv) wooden boxes, crates, casks and containers and the like 2% (v) gunny bags, bardon (including batars), hessian cloth, and the like 2% (vi) glass bottles, glass jars and carboys other than those covered elsew here 2% (vii) laminated packing materials, such as bituminized paper and hessian based paper and the like 2% (39) Paints, colours, varnishes, pigments, polishes, indigo, enamel, bale oil, white oil, turpentine (all kinds), thinners, primers and paint brushes 12.5% (40) Paper (all kinds) including carbon paper, blotting paper, waterproof paper, PVC coated paper, ferro paper, ammonia paper, stencil paper but excluding photographic paper, pulp boards, art boards, duplex boards, triplex boards,card boards, corrugated boards and the like; cellophane 5% (41) Petroleum Products, including— (a) Motor spirit commercially known as petrol including ethanol doped petrol 20% High Speed Diesel (HSD) 20% Furnace oil 14% Lubricating oil 12% Transformer oil 12% Brake or clutch fluid 12% Bitumen (asphalt), tar and others 12% Aviation fuel 12% Naptha 18% Naptha used as raw material by chemical fertilizer industry 15% 40 [Regasified Liquefied Natural Gas 30%] (b) Crude oil 1% Liquid petroleum gas (LPG) 1% Kerosene used for purposes other than household 20% Kerosene used for household purposes 1% Any other petroleum product not specified hereinabove 20% (42) Photo albums 5% (43) Plastic granules, plastic chip or liquid including PVC, LDPA, HDPE, POLYDROPYLENE, LLDPE, Nylons, Polyterences and polycarbonates 1% (44) Plastic measuring cups, droppers, bottles, caps, cases for rapid diagnostic kits 5% (45) Polythenen bags, plastic woven sacks (HDPE & LDPE) 1% (46) Raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product other than those specified in the Second Schedule. 2% (47) Readymade garments including caps, neck ties and bows 5% (48) Refrigerators including deep freezers, bottle coolers, water coolers, cold storage equipments and the like and parts thereof 12.5% (49) Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts 12.5% (50) Roofing, light and false roofing materials including cement and asbestos sheets, asphalt sheets, straw boards, hard and soft boards, plywood veneered panels and laminated sheets 12.5% (51) Rubber chemicals and carbon black 1.5% (52) Rubber, namely, that is to say,— a. Rubber plates, sheets and strips un-hardened whether vulcanized or not and whether combined with any textile material or otherwise 1% b. Piping and tubing of unhardened vulcanized rubber 1% c. Transmission, conveyer or elevator belts or belting of vulcanized rubber whether combined with any textile material or otherwise 1% - 30 - d. Synthetic rubber including butadiene rubber and butyl rubber latex including pre-vulcanised synthetic rubber latex 1% e. Rubber articles, that is articles made wholly of rubber (other than those specified elsewhere) 1% (53) Rubber and other tyres, tubes and flaps other than those specified in section 14 of the Central Sales Tax Act, 1956 5% (54) Sanitary fittings of every description excluding pipes and fittings of stoneware, cement and iron and steel 12.5% (55) Scrap of non-ferrous metals 5% (56) Soft drinks concentrate 5% (57) Spirit, alcohol, malt, hops, essences and additives required in manufacturing IMFL, beer, wine, etc. 5% (58) Spirits and alcohol, that is to say,— (i) denatured spirit; (ii) rectified spirit; (iii) ethyl alcohol 5% (59) Stones, that is to say,— (i) Granite stones, slabs and chips 12.5% (ii) Cuddapah stones and slabs 5% (iii) Shahabad stones and slabs 5% (60) Transmission wires, towers and parts and spares thereof 5% (61) Tiles (all kinds) used for floor and walls 12.5% (62) Voltage stabilizers 5% (63) Welding Electrodes 5% 41 (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% 42 [(65)] Goods other than those specified in any of the entries in this Schedule, but excluding those specified in Schedule II 5% SCHEDULE II See section 3(4) (1) (2) (1) Agricultural implements (2) Agricultural machinery (3) Books meant for reading (4) Bread (5) Ballot boxes (6) Contraceptives (7) Electrical energy (8) Fishmeal, poultry feed and processed animal feed (9) Firewood and charcoal (11) Goods covered by Schedule ‗D‘ appended to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005).] Secretariat Annexe, R. RAGHURAMAN, Panaji, Secretary to the Government of Goa, Dated: 11-8-2000 Law Department (Legal Affairs). _________________ 1 By the amendment Act 17 of 2001 original expression was substituted with addition of the wards “duration and savings” however again vide Amendment Act 9 of 2003 original expression restored. 2 Sub-section 4 was inserted by the Amendment Act 17 of 2001 with the provision that the Act will remain into force till 31- 3-2002. Thereafter by the Amendment Act 14 of 2002 same was Amended and period was extended up to 31-3-2003. By the Amendment Act 9 of 2003 the sub-section 4 deleted. 3 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);‖ vide Amendment Act 5 of 2013. - 31 - 4 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);‖ vide Amendment Act 5 of 2013. 5 Substituted vide Amendment Act 5 of 2013 in place of [“Deputy Commissioner” means the person appointed by that designation by the Government under the Goa Sales Tax Act, 1964 (Act 4 of 1964);] 6 Inserted vide Amendment Act 5 of 2013. 7 The expression "inclusive of charges borne by him as cost of transport, packing, forwarding and handling charges, commission, insurance, taxes, duties and the like," omitted by the Amendment Act 17 of 2001. 8 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 9 Substituted vide Amendment Act 5 of 2013 10 Sub-section 3 was initially Amended by the Amendment Act 17 of 2001, thereafter by the amendment Act 52 of 2001 entire sub-section was substituted. 11 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 12 Substituted by the Amendment Act 23 of 2003. 13 Inserted by the Amendment Act 17 of 2001. 14 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 15 Section 3C and 3D inserted vide Amendment Act 5 of 2013. 16 Substituted vide Amendment Act 5 of 2013. 17 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 18 Substituted by the Amendment Act 23 of 2003. 19 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 20 Inserted vide Amendment Act 5 of 2013. 21 Inserted by the Amendment Act 23 of 2003 and re numbered vide Amendment Act 5 of 2013.. 22 Substituted by the Amendment Act 17 of 2001. 23 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 24 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 25 Substituted in place of words “Deputy Commissioner” vide Amendment Act 5 of 2013. 26 Substituted in place of words “Deputy Commissioner” vide Amendment Act 5 of 2013. 27 Substituted in place of words “Deputy Commissioner” vide Amendment Act 5 of 2013. 28 Substituted in place of words ‘Deputy Commissioner” vide Amendment Act 5 of 2013. 29 Substituted in place of words “Deputy Commissioner” vide Amendment Act 5 of 2013. 30 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 31 Substituted vide Amendment Act 5 of 2013 in place of "Section 33". 32 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 33 Substituted vide Amendment Act 5 of 2013. 34 Substituted in place of ‗Goa Sales Tax Act, 1964 (Act 4 of 1964);" vide Amendment Act 5 of 2013. 35 Schedule I and II substituted vide Amendment Act 5 of 2013. 36 Substituted vide Notification No. 5/11/2008-Fin(R & C) (15) dated 8-5-2014 37 Substituted vide Notification No. 5/11/2008-FinR&C)(17) dated 30-3-2016 published in the Official Gazette Series-I No.52(Extraordinary-2) dated 30-3-2016 38 Substituted vide Notification No. 5/11/2008-FinR&C)(17) dated 30-3-2016 published in the Official Gazette Series-I No.52(Extraordinary-2) dated 30-3-2016 39 Substituted vide Notification No. 5/11/2008-FinR&C)(17) dated 30-3-2016 published in the Official Gazette Series-I No.52(Extraordinary-2) dated 30-3-2016 40 Substituted vide Notification No. 5/11/2008-FinR&C)(17) dated 30-3-2016 published in the Official Gazette Series-I No.52(Extraordinary-2) dated 30-3-2016 41 Inserted vide Notification No. 5/11/2008-Fin(R & C) (15) dated 8-5-2014 42 Re-numbered vide Notification No. 5/11/2008-Fin(R & C) (15) dated 8-5-2014