Amendment status not verified — confirm the current text below against the official source.
Hotel including Bar and Restaurant, serving food, alcoholic and non–alcoholic beverages Rs. 80 lacs 8% 5 Works contractor other than importer Rs. 80 lacs 4% 6 Sale of cooked food and non-alcoholic beverages by shacks allotted by Tourism Department Rs. 10 lacs Rs. 25000/- per year. --61-- Explanation: The turnover of sales indicated against entries at Sr. No. 1 to 6 above shall be the sales effected by the dealer during respective financial year commencing from 1st April to 31st March. SCHEDULE ‘F’ [See sub-section (1) of section 11 and section 12] TAX INVOICES, CREDIT NOTES AND DEBIT NOTES (1) A tax invoice as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars: (a) the words “tax invoice” written in a prominent place; (b) the commercial name, address, place of business, and the taxpayer identification number of the registered dealer making the supply; (c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply; (d) the individualized serial number and the date on which the tax invoice is issued; (e) a description of the goods of service supplied and the date on which the supply is made; (f) the quantity or volume and the unit price of the goods supplied; and (g) the rate and total amount of the tax charged, the consideration for the supply exclusive of tax and the consideration inclusive of tax. 282[(h) signature of the dealer or person so authorized to issue the tax invoice.] (2) A credit note as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars: (a) the words “credit note” in a prominent place; (b) the commercial name, address, place of business, and the taxpayer identification number of the registered dealer making the supply; (c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply; (d) the date on which the credit note was issued; (e) the taxable value of the supply shown on the tax invoice, the correct amount of the taxable value of the supply, the difference between those two amounts, and the tax charged that relates to that difference; (f) a brief explanation of the circumstances giving rise to the issuing of the credit note; and (g) Information sufficient to identify the taxable supply to which the credit note relates. 283[(h) Signature of the dealer or person so authorized to issue the credit note.] (3) A debit note as required under this Act shall, unless the Commissioner provides otherwise, contain the following particulars: (a) the words “debit note” in a prominent place; (b) the commercial name, address, place of business, and the taxpayer identification number of the registered dealer making the supply; --62-- (c) the commercial name, address, place of business, and the taxpayer identification number of the recipient of the taxable supply; (d) the date on which the debit note was issued; (e) the taxable value of the supply shown on the tax invoice, the correct amount of the taxable value of the supply, the difference between those two amounts, and the tax charged that relates to that difference; (f) a brief explanation of the circumstances giving rise to the issuing of the debit note; and (g) information sufficient to identify the taxable supply to which the debit note relates. 284[(h) signature of the dealer or person so authorized to issue debit note.] 285SCHEDULE ‘G’ [See sub-section (1) of section 9] List of Goods on which No Input Tax Credit is admissible Sr. No. Name of the Commodity (1) (2) (1) Aviation spirit, Aviation turbine fuel and A. V. Gas other than covered by entry 34 of Schedule ‘B’. (2) High Speed Diesel Oil (HSD). (3) Light Diesel Oil (LDO). (4) Motor spirit which is commercially known as petrol including, ethanol blended petrol. (5) Furnace Oil (6) Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil, Liquefied Petroleum Gas, substitute furnace fuel including low sulphur heavy stock, Naphtha and Lubricating Oil and Grease 286(7) Lotteries including online lotteries Secretariat Annexe, V. P. SHETYE, Panaji, dated 31st March, 2005. Secretary to the Government of Goa, Law Department (Legal Affairs). _______________ --63--