Section 90

Amendment status not verified — confirm the current text below against the official source.

Removal of difficulties.— If any difficulty arises in giving effect to the provisions of this Act, including the provisions contained in section 87, the Government may, by general or special order, do anything not inconsistent with this Act which appears to it to be necessary or expedient for the purpose of removing the difficulty. In particular and without prejudice to the generality of the foregoing power any such order may provide for the adaptations or modifications subject to which any earlier law shall apply in relation to the proceedings in respect of the year ending on the 31st day of March of the year preceding the year in which this Act is enforced: Provided that no such order shall be made after the expiry of a period of two years from the appointed day. --53-- SCHEDULE ‘A’ [See clause (a) of sub-section (1) of section 5] Goods liable for Output Tax at the rate of 1% Sr. No. Name of the Commodity (1) Articles of Gold, Silver and precious metals including Jewellery made from gold, silver and precious metals. (2) Gold, Silver and other precious metals. (3) Precious Stones. SCHEDULE ‘B’ [See clause (b) of sub-section (1) of section 5] Goods liable for Output Tax at the rate of 4% Sr. No. Name of the Commodity (1) Acids. 114(1A) Agate. (2) Agricultural implements not operated manually or not driven by animal. (3) All equipments for communications, such as, Private Branch Exchange (P.B.X.) and Electronic Private Automatic Branch Exchange (E.P.A.B.X.), etc. (4) 115[All intangible goods or goods of incorporeal nature like copyright, patent, rep license, Exim scrips, SIL licenses, trade marks, import licenses, export permits or licenses or quota, software package, credit of duty entitlement pass book, technical know-how, good will, designs registered under the Designs Act, 2000 (Central Act 16 of 2000), sim card used in Mobile phones and franchise, that is to say, an agreement by which the franchise is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchise, whether or not a trade mark, service mark, trade name or logo or any symbol , as the case may be.]. (5) All kinds of bricks including fly ash bricks, refractory bricks and ashphaltic roofing, earthen tiles. 116 (5A) All processed fruit, vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (whether in sealed containers or otherwise) (6) All types of yarn other than cotton and silk yarn in hank and sewing thread. (7) Aluminium conductor steel reinforced (A.C.S.R.). (8) 117[All utensils including pressure cookers/pans except utensils made of precious metal] (9) Aluminium, aluminium alloys, their products (including extrusions) not elsewhere mentioned in this schedule or in any other schedule. 118 (9A) Animal shoenails (10) Arecanut, arecanut powder and betel nut. (11) 119[Articles made of rolled gold, imitation gold and imitation jewellery] (12) Artificial silk yarn, polyester fibre yarn and staple fibre yarn. (13) Bagasse. (14) Bamboo. (15) Basic chromium sulphate, sodium bichromate, bleaches liquid. (16) Bearings. 120(16A) Bed–sheet, pillow covers, sofa covers and other made-ups including curtains. 121(16B) Beehive (17) Beedi leaves. (18) Beltings. (19) 122[omitted ] (20) 123Bitumen/coal tar. 124(20A) Biscuits, toast, cake and pastries/savories manufactured and sold within the State. 125(20B) Bio-mass briquettes. --54-- 126(20C) Buckets made of iron and steel, aluminium, plastic or other materials (except of precious metals) (21) Bone meal. (22) Bulk drugs. (23) Capital goods subject to production of prescribed declaration. 127(23A) Candles. 128(23B) Cart driven by animals. (24) 129Cashew kernels and raw cashew seeds. (25) 130Castings of all metals. (26) Castor oil. (27) 131Centrifugal and mono-bloc submersible pump sets and parts thereof. 132(27A) Omitted (28) 133Chemical fertilizers, Bio-fertilizers and Micronutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides, weedicides and pesticides, (29) 134 [Clay including fine china clay and ball clay]. (30) Coffee beans and seeds, cocoa pod, green tea leaf and chicory. (31) Coir products excluding coir mattresses. 135(31A) Combs. 136(31B) Office stationery including computer stationery 137(31C) Cheese, Cottage Cheese (Paneer), Butter and Margarine (32) Cotton and cotton waste. 138(32A) Omitted (33) Crucibles. 139(33A) Cups and glasses of paper, plastics and thermocol (34) Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956). (35) 140[Drugs and medicines including vaccines, syringes and dressings, medicated ointments produced under drugs licence, light liquid paraffin of IP grade.] (36) Dyes, that is to say, (i) Acid dyes (ii) Alizarin dyes (iii) Bases (iv) Basic dyes (v) Direct dyes (vi) Naphthols (vii) Nylon dyes (viii) Optical whitening agents (ix) Plastic dyes (x) Reactive dyes (xi) Sulphur dyes (xii) Vat dyes (xiii) All other dyes not specified elsewhere in the schedule. (37) 141[Edible oils and oil cake.] (38) Electrodes (Welding). (39) Embroidery or zari articles, that is to say, (i) imi (ii) zari (iii) kasab (iv) saima (v) dabka (vi) chumki (vii) gota (viii) sitara (ix) naqsi (x) kora (xi) glass beads (xii) badla (xiii) gizal (xiv) embroidery machines (xv) embroidery needles. (40) 142[omitted] (41) Ferrous and non-ferrous metals and alloys; non-ferrous metals such as aluminium, copper, zinc and extrusions of those. 143(41A) Feeding bottles and nipples (42) Fibres of all types and fibre waste excluding coconut fibre. (43) 144[Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker and fly ash.] (44) Fried grams (roasted grams). (45) 145[Omitted ] (46) Hand pumps and spare parts. 146(46A) Handicrafts (47) Herb, bark, dry plants, dry root, commonly known as jari booti and dry flower. 147(47A) Hing (Asafoetida) 148(47B) Honey (48) 149[Hose pipes and fittings thereof]. (49) Hosiery goods. (50) Ice. --55-- (51) 150[Incense sticks commonly known as agarbatti, dhupkathi, dhupbati, dhoop, sambrani or lobhana and camphor]. (52) Industrial cables (High voltage cables, XLPE cables, jelly filled cables, optical fibres). (53) 151[Industrial inputs and packing materials as may be notified, subject to the production of declaration as prescribed]. 152(53A) Insulators. 153(54) IT products as may be notified by the Government including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof, cell phones and parts/components thereof, DVD and CD. (55) Kerosene oil sold through PDS. 154(55A) Kattha 155(55B) Kerosene lamp/lantern, petromax, glass chimney. (56) Khandsari. 156 (56A) Khoya/ Khoa 157 (56B) [omitted] 158 (56C) Kites (57) Knitting wool. 159 (57A) Kutto Atta. (58) Lignite. (59) Lime; lime stone, products of lime, dolomite, and other white washing materials not elsewhere mentioned in this schedule or in any other schedule. (60) 160[Linear alkyl benezene, L.A.B. Sulphonic Acid, Alfa Olefin Sulphonate.] (61) Metals, alloys, metal powders including metal paste of all types and grades and metal scrap other than those falling under declared goods. 161 (61A) Medical equipment/devices and implants. 162 (61B) [Omitted]. (62) Mixed PVC stabilizer. (63) 163[Napa Slabs (Rough flooring stones), Shahabad, cudappa, Tandoor, Kotah and Bajri stones]. (64) Newars. 164 (64A) Non-mechanised boats used by fisherman for fishing 165 (64B) Nuts, bolts, screws and fasteners. (65) 166[Ores and Minerals including granite boulders and metal]. (66) Palm fatty acid. (67) 167[Paper, newsprint and paper board]. (68) (i) Paraffin wax of all grade standards other than food grade standard including standard wax and match wax; (ii) Slack wax. (69) 168 [Writing instruments including pens and refills geometry boxes, colour boxes, crayons, pencils and pencil sharpeners.] (70) 169[Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes and fittings thereof.]. (71) 170[Hawaii chappals and straps thereof]. (72) 171[Plastic granules, plastic powder and master batches]. 172(72A) Porridge --56-- 173(72B) [omitted ] (73) Printed material including diary, calendar. (74) Printing ink excluding toner and cartridges. (75) 174(Omitted). 175(75A) Processed meat, poultry and fish. 176(75B) Puffed rice, commonly known as muri, chira, murki etc. (76) Pulp of bamboo, wood and paper. (77) 177[Railway coaches, engines, wagons and parts thereof]. 178(77A) [omitted] (78) Readymade garments. 179(78A) Refractory monolithic 180(78B) [omitted] (79) 181[Renewable energy devices and spare parts as may be notified from time to time by the Government]. 182(79A) Rice bran 183(79B) River sand and grit (80) Rubber that is to say, - (a) raw rubber, latex; dry ribbed sheet of all RMA Grades, tree lace, earth scrap, ammoniated latex, prescribed latex, latex concentrate, centrifugal latex, dry crepe rubber, dry block rubber, crump rubber, skimmed rubber and all other qualities and grades of latex. (b) Reclaimed rubber, all grades and qualities; (c) Synthetic rubber. (81) Safety matches. 184(81A) [omitted] (82) Seeds other than grass, vegetables and flowers (83) 185 [Omitted]. (84) Ship and other water vessels. (85) 186[Silk fabrics excluding handloom silks unless covered by Additional Excise Duty.]. 187(85A) Singhada 188(85B) Sirali, bageshi, barroo, date leaves, baskets made of bamboo (86) Skimmed milk powder. (87) Solvent oils other than organic solvent oil. 189(87A) Spectacles, parts and components therof, contact lens and lens cleaner. (88) Spices of all varieties and forms including cumin seed, aniseed, pepper, turmeric, and dry chillies. (89) Sports goods excluding apparels and footwear. (90) Starch (91) 190 [omitted ] 191(91A) Sweetmeat (including peddas) and farsan (92) 192[Tamarind, tamarind seeds and powder] 193(92A) Takhti 194(92B) Tapioca 195(92C) 196[Tea and coffee] 197(92D) Toys excluding electronic toys 198(92E) Tools (93) 199[Tractors, harvesters and attachments and parts thereof including tractor tyres and tubes]. (94) Transmission wires and towers (95) Umbrella except garden umbrella. 200(95A) Unbranded and branded brooms (96) Vanaspati (Hydrogenated vegetable oil) (97) Vegetable oil including gingli oil and bran oil 201(97A) Wet dates 202(97B) Wooden crates 203(97C) Water including mineral water when sold in glass bottles 98 204[omitted] --57-- 205 (99) Writing ink 206100 207[Cooked food and non-alcoholic beverages including ice-cream, supplied by any caterers for consumption at buffet parties or supplied by industrial or factory caterers, clubs and flight caterers, etc., but other than fast food stalls, hotels and restaurants.] 208101 209[50% of the sale price of the used cars/motor vehicles including two wheelers and three wheelers, whether or not sold after reconditioning or refurbishing, by a registered dealer whose principal business is of buying and selling or motor vehicles]. 210102 Lease rentals in respect of transfer of right to use any goods for any purpose, whether or not, for a specified period. 211103 Karnaji Oil 212104 Ready mixed concrete 213105 X-ray Films and other Diagnostic Films. 214106 Environment friendly recycled products as may be notified by the Government from time to time. 215107 [Condemned vehicles and/or vehicles sold re-sold out of fixed assets of business] 216108 Nylon Ropes-(HSN 5607 50 40) 217109 Plant and Machinery 218110 [Automatic Teller Machine with payment and/ or depository function] 219111 Bags made of paper or plastic including carry–bags used in wrapping or packing consumer goods, (HSN 4819.30.00, 4819.40.00 and 3923.20.00) 220112 Photographic paper and chemicals (HSN 3703.00.00 and 3707.00.00) 221113 Plastic tarpaulin and HDPE fabrics 222114 Vermicelli 223115 Baking Yeast 224116 Wooden logs and sawn timber, excluding mouldings and any articles made of timber 225117 Dry Fruits 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”. 20% 226[(2) 227[Country liquor as defined in the Goa Excise Duty Act, 1964 [10%] (Act 5 of 1964).] (2) Aviation Turbine Fuel other than covered by entry (1) above. 8%] 228[15%] “229(3) Foreign liquor and Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964). Motor spirit which is commonly known as petrol including ethanol blended petrol,- (a) Sold by public sector as well as private sector oil marketing companies to their authorized retail outlets within the State. 230[20%] 21.5%.”. 231(4) High Speed Diesel Oil (HSD). 232[18%] High Speed Diesel Oil (HSD) 22%“233 [17.5%]”. (5) Indian made foreign liquor including Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964). 234[Piped Natural Gas supplied by Authorized CGD entity through CGD Network; 235[20%]. 4%] --58-- (6) Light Diesel Oil (LDO). 236[(6) Piped Natural Gas supplied by other than CGD Network. 20% 12.5% (7) Lotteries including online lotteries. 237[Natural Gas other than covered by entries (5) and (6) above]. 20% 4% (8) Motor spirit which is commonly known as petrol including ethanol blended petrol. 238[15%] (9) Molasses. 20% (10) 239[Naphta other than used as raw material by chemical fertilizer industry] . 20% (11) Rectified spirit. 20% (12) Any other Petroleum Products not specifically described 20% 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. 24013 Plasma TV, LCD TV, Air-conditioner, DVD player, Home Theatre and consumer durables costing Rs.30000/- and above, per item 15% 24114 Works Contract 8% 24215 CFL Bulbs and Tubes 8% 243[Explanation:— (1) The phrase ‘CGD network’ used in entries against serial Nos. 5 and 6 shall mean the CGD network as defined in the regulations notified by Petroleum and Natural Gas Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006 (Act No. 19 of 2006). (2) The phrase ‘authorized CGD entity’ used in entry against serial Nos. 5 shall mean ‘authorized entity’ as defined in clause (d) of the sub-section (1) of section 2 of the Petroleum and Natural Gas Regulatory Board (Determining Capacity of City or Local Natural Gas Distribution Network) Regulations, 2015] SCHEDULE ‘D’ [See clause (d) of sub-section (1) of section 5] Goods Exempted from Tax Sr. No. Name of the Commodity (1) Agricultural implements manually operated or animal driven. (2) Aids and implements used by handicapped persons. 244(245(2A)3 All bangles (except those made of precious metals) 246(2B)4 Animal feed to include supplement and husk of pulses (concentrates and additives) wheat bran and de-oiled cake. (3)5 Aquatic feed, poultry feed and cattle feed including grass, hay and straw. (4)6 Bamboo mattings. (5)7 Betel leaves. 247(5A)8 Bicycles, tricycles, cycle rickshaw and parts, tyres and tubes thereof. (6)9 Bread. (7)10 248[Books, periodicals and journals including maps, charts and globes]. 249(7A)11 Carry Bags made of jute or paper; 250(7B)12 Chalk stick (8)13 Charkha, Ambar Charkha, handlooms and handloom fabrics and Gandhi Topi. (9)14 Charcoal. (10)15 Coarse grains other than paddy, rice and wheat. (11)16 Condoms and contraceptives. (12)17 Cotton and silk yarn in hank. --59-- (13)18 Coconut fibre. (14)19 Coconut in shell and separated kernel of coconut other than copra. (15)20 Curd, Lassi, butter milk and separated milk. (16)21 Earthen pot. (17)22 Electrical energy. 251(17A)23 Exercise book, graph book and laboratory note book. (18)24 252[Firewood except casurina and eucalyptus timber]. (19)25 253[Fishnet, fishnet fabrics including fishnet twine and ropes, fish seeds, prawn/ shrimp seed, fishing requisites other than fishing boats (mechanised and non- mechanised). (20)26 254[Flour atta, maida, suji and besan]. (21)27 Fresh milk and pasteurized milk. (22)28 Fresh plants, saplings and fresh flowers. (23)29 Fresh vegetables and fruits. 255(23A) [Omitted]. (24)30 Ginger and garlic. 256(24A)31 Goods taken under customs bond for re-export after manufacturing or otherwise. (25) 257 [omitted ] 258(25A)32 Gur and jaggery (26)33 Human blood and blood plasma. (27)34 259[Husk, bran of cereals and groundnut husk.] (28)35 Indigenous handmade musical instruments. (29)36 Idols made of clay and clay lamps. (29A)37 Items covered by PDS (except kerosene) 260(29B)38 Kirpan (30)39 Kumkum, bindi, alta and sindur. 261(30A)40 ‘Khadi’ garments/goods and made-ups. Explanation: For the purpose of this entry ‘Khadi’ means any cloth woven on handloom in India from cotton, silk or woollen yarn hand-spun in India or from the mixture of any two or all such yarns. (31)41 Leaf plates and cups. (32)42 Meat, fish, prawn, and other aquatic products when not cured or frozen; eggs and livestock and animal hair. 262(32A)43 Misry, patasha as a part of prasad. (33)44 National flag. (34)45 Organic manure. (35)46 Non judicial stamp paper sold by Government Treasuries; postal items, like envelope, post card, etc., sold by Government; rupee note, when sold to the Reserve Bank of India and cheques, loose or in book form. (36)47 Paddy, rice, wheat and pulses. 263(36A)48 Papad 264(36B) (omitted) (37)49 Plantain leaves. 265(37A)50 Plastic footwear costing less than Rs. 200. (38)51 Poha, murmura and lai. 266(38A)52 Prasadam by religious institutions. 267(38B)53 Rakhi (39)54 Raw wool. 268(39A)55 Religious pictures not for use as calendars. (40)56 Semen including frozen semen. 269(40A)57 Salt(branded or otherwise) 270(40B)58 Sacred thread commonly known as yagnapobit. (41)59 271[Seeds of all types other than oil seeds] 272(41A)60 Sewing machine, its parts and accessories. (42)61 Silk worm laying cocoon and raw silk. --60-- (43)62 Slate and slate pencils. (44)63 Sugar (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957). (45)64 Tender green coconut. (46)65 Textile fabrics (as covered by First Schedule to the Additional Duties of Excise (Goods of Special Importance) Act, 1957(58 of 1957). (47) 273[omitted] 274(47A)66 Unmanufactured tobacco covered under heading No. 24.01 of Chapter 24 of the First Schedule appended to the Central Excise Tariff Act, 1985 (5 of 1986) and Beedies. (48) 275 [Omitted]. (49)67 Water other than– (i) aerated, mineral, distilled, medicinal, tonic, battery, demineralised water; and (ii) water sold in sealed container. 276 (50)68 Sales effected by the Depot of Canteen Stores Department (I) and Indian Naval Canteen Services located in Goa to the members of the Armed Forces, Civilian Personnels, paid from the Defence Estimates and to Ex-service Personnel stationed in Goa , either directly through retail outlet or through canteen stores other than liquor and alcoholic beverages, air conditioning plant including air conditioners and air coolers and their components, parts and accessories; refrigeration plants and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk in coolers and components, parts and accessories of any of them, television sets and antennas, television cameras, television monitors and components, parts and accessories of any of them; closed circuit television, cameras, video television, video players, video cassettes, audio cassette players and recorders, disc players and components, parts and accessories of any of them, electrical and electronic instruments, apparatus and appliances, domestic electrical appliances; motor vehicles, motor cycles, motor scooters, motorettes and three wheelers, cell phones and parts and components thereof; DVD, CD, DTH, parts and components thereof; Computers and parts and accessories thereof. 277(51) (Omitted] 278SCHEDULE ‘E’ [See sub-section (1) of section 7] Sr. No. 279[Class of dealer] Limit of turnover Rate of composition 1 2 3 4