Preamble
| [Goa Act No. 6 of 1992] | [31st March, 1992] |
An Act further to amend the Goa Sales Tax Act, 1964.
Be it enacted by the Legislative Assembly of Goa in the Forty-third Year of the Republic of India as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Goa Sales Tax (Amendment) Act, 1992.
(2) it shall come into force at once.
Section 2. Amendment of section 2
2. Amendment of section 2.- After clause (1) of section 2 of the Goa Sales Tax Act, 1964 (Act 4 of 1964) (hereinafter referred to as the "principal Act"). the following shall be inserted, namely:-
"(1a) ‘Schedule’ means a Schedule appended to this Act;".
Section 3. Amendment of section 7
3. Amendment of section 7.- For sub-section (1) of section 7 of the principal Act, the following shall be substituted, namely:-
"(1) The lax payable by a dealer under this Act shall be levied on the taxable turnover at the following rates, namely:-
(i) in respect of goods specified in the First Schedule, at the rate of twelve paise in the rupee;
(ii) in respect of goods specified in the Third Schedule, at the rate of four paise in the rupee:
(iii) in respect of goods specified in the Fourth Schedule, at the rate of twenty live paise in the rupee:
(iv) in respect of goods specified in the Fifth Schedule, at the rate of seventeen paise in the rupee:
(v) in respect of goods specified in the Sixth Schedule, at the rate specified under column 3 therein;
(vi) in respect of goods specified in the Seventh Schedule, at the rate specified under column 3 therein;
(vii) in respect of goods specified in the Eigth Schedule, at the rate of half paise in the rupee;
(viii) in respect of the goods specified in the Ninth Schedule, at the rate of one paise in the rupee;
(ix) in respect of the goods specified in the Tenth Schedule, at the rate of two paise in the rupee;
(x) in respect of the goods specified in the Eleventh Schedule, at the rate of three paise in the rupee;
(xi) in respect of goods specified in the Twelfth Schedule, at the rate of five paise in the rupee;
(xii) in respect of goods specified in the Thirteenth Schedule, at the rate of six paise in the rupee;
(xiii) in respect of goods specified in the Fourteenth Schedule, at the rate of eight paise in the rupee.
(xiv) in respect of goods specified in the Fifteenth Schedule, at the rate of nine paise in the rupee;
(xv) in respect of goods specified in the Sixteenth Schedule, at the rate of ten paise in the rupee;
(xvi) in respect of goods specified in the Seventeenth Schedule, at the rate of eleven paise in the rupee;
(xvii) in respect of goods specified in the Eighteenth Schedule, at the rate of thirteen paise in the rupee;
(xviii) in respect of goods specified in the Nineteenth Schedule, at the rate of fourteen paise in the rupee;
(xix) in respect of goods specified in the Twentieth Schedule, at the rate of fifteen paise in the rupee;
(xx) in respect of goods specified in the Twenty-first Schedule, at the rate of sixteen paise in the rupee;
(xxi) in respect or goods specified in the Twenty-second Schedule, at the rate of eighteen paise in the rupee;
(xxii) in respect of goods specified in the Twenty-third Schedule, at the rate of nineteen paise in the rupee;
(xxiii) in respect of goods specified in the Twenty-fourth Schedule, at the rate or twenty paise in the rupee;
(xxiv) in respect of goods specified in the Twenty-fifth Schedule, at the rate of twenty one paise in the rupee;
(xxv) in respect or goods specified in the Twenty-sixth Schedule, at the rate of twenty two paise in the rupee;
(xxvi) in respect of goods specified in the Twenty-seventh Schedule, at the rate of twenty three paise in the rupee;
(xxvii) in respect of goods specified in the Twenty-eighth Schedule, at the rate of twenty four paise in the rupee;
(xxviii) in respect of any other goods, at the rate of seven paise in the rupee;
Provided that the Government may, by Notification in the Official Gazette, add to or omit from, or otherwise amend any of the Schedules, without affecting the entries in the Second Schedule:
Provided further that if in respect of any goods or class of goods the Government is of opinion that it is expedient in the interest of the general public so to do, it may, by Notification in the Official Gazette, direct that the tax in respect of the taxable turnover of such goods or class of goods shall, subject to such conditions as may be specified, be levied at such modified rate not exceeding the rate applicable under this sub-section, as may be specified in the Notification.".
Section 4. Substitution of Schedules
4. Substitution of Schedules.- For the existing Schedules appended to the principal Act, the following shall he substituted, namely:-
Schedule 1
Schedule 1
THE FIRST SCHEDULE
(See clause (i) or sub-section (1) of Section 7)
1. Refrigerators and air-conditioning plants and component pans thereof.
2. Wireless reception instruments and apparatus, radios and radio gramophones transistor, electrical valves, accumulators, amplifiers and laud speakers and spare parts and accessories thereof.
3. Cinematographic equipment including cameras, projectors, and sound recording and reproducing equipment, recording tape, lenses and parts and accessories required for use therewith.
4. All clocks, lime-pieces and watches and parts thereof
5. Iron and steel sales and almirahs.
6. All arms including rifles, revolvers, pistols and ammunition for the same.
7. Cigarette cases and lighters,
8. Tape recorders, dictaphone and other similar apparatus for recording sound and spare pans thereof.
9. Sound transmitting equipment including telephones and loud speakers and spare parts thereof.
10. Typewriters, tabulating machines, calculating machines and duplicating machines and parts thereof.
11. Binoculars, telescopes and opera glasses.
12. Gramophones and component pans thereof.
13. Gramophone records.
14. Domestic electrical appliances including fans and fluorescent lighting tubes but other than torches, torch cells and filament lighting bulbs.
15. Perfumes, depilatories, cosmetics and toilet articles excluding soap in all its forms, hair oils, shaving brushes, tooth brushes and dentifrices.
16. Vacuum flasks of all kinds including thermoses.
17. Iron and steel furniture.
18. Sheets, cushions, pillows, mattresses and other articles made of foam, rubber or plastic foam or other synthetic foam.
19. Country liquor of her than urac and feni (cashew/coconut) and country liquor manufactured from Mahuwa lowers popularly known as ‘Bevda’ in the Districts of Daman and Diu.
20. Table cutlery including knives, forks and spoons.
21. Carpels and durries except made of khadi or of hand loom.
22. Ivory articles, including articles inlaid with ivory.
23. Ladies hand-bags and vanity bags.
24. Playing cards.
25. Furs and articles of personal and domestic use made therefrom.
26. Crockery.
27. Leather goods other than footwear and sports goods.
28. Adrema machines.
29. Aeroplane and its spare parts.
30. Explosives.
31. Marble and all articles made of marble.
32. All kinds of laminates such as formica, sunmica, decolam and others of similar kind.
33. Commercial electrical appliances.
34. Television cameras, video televisions, video cassettes, video players, parts, accessories and components of any of them except those pans, accessories and components which are primarily meant for use as raw materials in the manufacture and sale of cameras, video televisions, video cassettes and video players by Industries registered with the prescribed authorities and certified by the Directorate of Industries, Panaji.
Schedule 2
Schedule 2
THE SECOND SCHEDULE
(See Section 10)
Tax-Free Goods
1. All cereals and pulses including all forms of rice (except when sold in sealed metallic or plastic containers).
2. Flour including atta, maida, suji and bran (except when sold in sealed metallic or plastic containers).
3. Bread.
4. Meat (except when sold in sealed metallic or plastic containers).
5. Fish (except when sold in sealed metallic or plastic containers).
6. Fresh eggs.
7. Live stock including poultry.
8. Vegetables, green or dried (excluding dehydrated vegetables) and vegetable seeds and plants, other than medical preparations (except when sold in sealed metallic containers).
9. Fresh fruits.
10. Sugar, gur, molasses and sugarcane.
11. Sail.
12. Fresh milk whole or separated and milk products made exclusively out of milk, without addition or admixture of any other ingredients,
13. Ghee.
14. Dahi, butter and khoa.
15. All varieties of cotton, woollen, rayon or artificial silk fabrics.
16. Cotton yarn including cotton thread.
17. Newsprint and white printing paper.
18. School exercise and drawing books.
19. All books and periodicals.
20. Fuel wood and charcoal.
21. Agricultural implements.
22. Matches.
23. Cattle feeds including fodder, poultry feed and pig feed.
24. Electrical energy.
25. Water but not aerated water or mineral water or water sold in bottles or sealed containers.
26. Raw wool.
27. Tobacco and all its products.
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28. (i) Country-made shoes (Juries)
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When manufactured.
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(ii) Hand-made utensils
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(i) without the use of power, and
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(iii) Cane and bamboo handicrafts
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(ii) at a place other than a factory as defined in the Factories Act, 1948 and sold either by the maker himself or by any member of his family or by a co-operative society consisting wholly of the makers of such articles.
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(iv) Earthenware made by Kuinbhars
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29. Achar and Murraba except when sold in sealed containers.
30. Charkha, takli and charkha accessories.
31. State, state pencils, takhlies black ink used for takhlies writing chalks crayons, foot rules of the type used in schools, Kalams (pens used for takhties).
32. Betal Leaves.
33. Bardana including hessian cloth, iron strips and wooden and tin packing, the sale of which is incidental to dealings in any or the other goods mentioned in this Schedule.
34. Cotton padding.
35. Articles and untensils made of Kansa (bellmetal).
36. Bullock carts and spare parts thereof.
37. Chillies, chilly powder, tamarind and turmeric, whole or powdered, except when sold in sealed metallic or plastic containers.
38. Coconut in shell and separated kernel of coconut other than copra.
39. Farsan.
40. Films certified by the Central Board of Film Censors to be predominantly educational in nature.
41. Flowers (excluding artificial flowers).
42. Flower, fruit and vegelable seeds excluding raw cashewnuts seeds of luceme and other fodder grass, seeds of sann hemp; bulbs, crorns, rhizomes suckers and tubers; budgrafis, cuttings, layers and seedlings; plants.
43. Plaintain leaves, pairavalis and dronas.
44. Handloom fabrics of all varieties exclusive of pile carpels, braids, borders, laces and irimmings.
45. "Khadi" and ready-made garments and other articles prepared from Khadi.
Explanation.- For the purpose of this entry "Khadi" means any cloth woven on handloom in India from cotton silk or woolen yam hand-spun in India or from the mixture of any two or all such yarns.
46. Products of village Industries as defined in the Khadi and Village Industries Commission Act, 1956.
47. (i) Hand loom and parts thereof.
(ii) the following handlooms accessories namely:-
(a) Rath
(b) Fani
(c) Cotton healds
(d) Shuttles
(c) Bobbins
(f) Pins
(g) Pickers.
(iii) The following hand loom auxiliary machines namely:
(a) Warping frames worked by hand.
(b) Sectional drum type warping machine worked by hand and V-shaped creel used therewith.
(iv) The following attachment to handlooms namely:
Wooden dobhies.
48. Kumkum including liquid kumkum.
49. Mangalsutra with black glass beads sold at a price not exceeding ten rupees each.
50. Bangles of glass and plastic.
51. Silkworm eggs and silkworm cocoons.
52. Sump-papers and stamps sold by vendors duly authorised under the provisions of the Indian Stamps Act, 1899, and the Court Fees, Act, 1870.
53. Medicinal mixtures prepared by any registered pharmacy or dispensary, under the prescription of a registered medical practitioner.
54. Condoms and the advertising and publicity materials relating thereto.
55. Mineral ores.
56. Mango stone and mango kernels.
57. Chloroquine including Nivaquin, Camoquin and Resochin tablets.
58. Gobar gas plants and its components namely (i) biogas engines; (ii) biogas plants and (iii) biogas holders and chulhas (burner); (iv) agricultural and municipal waste conversion devices producing energy.
59. Solar energy equipment, namely (i) Solar water beaters and systems; (ii) Solar crop driers and systems (iii) Solar refrigerations, cold storage and air-conditioning systems; (iv) Solar stills and desalination systems; (v) Solar pumps based on Solar thermal and solar photovoltaic conversion: (vi) Solar power generating systems; (vii) Solar cookers: (viii) Concentrating and pipe type solar collectors: (ix) flat plate solar collectors; (x) Solar photovoltaic modules and panels for water pumping and other applications; (xi) Black continuously plated solar selective coating sheets (in cut length or in coils) fins and tubes; (xii) Vacuum tube solar collectors; (xiii) Solar Photovoltaic cells, modules and other systems/devices.
60. Windmills and any specially designed devices which are powered by wind energy including electric generators, pumps powered by wind energy;
61. Electrically operated vehicles including battery powered or fuel-cell powered vehicles;
62. Equipments for utilising ocean waves and thermal energy in the oceans;
63. (i) Stirling engine; (ii) Solid briquettes made of agricultural/urban wastes; (iii) Briquettes manufacturing plant and machinery (iv) Thermal efficient improve cook-stove (chulha); (v) Biomass based Stirling Engines; (vi) Plant, machinery, equipment, raw material required for Industrial/Distillery effluent treatment plants.
64. The following life-saving drugs:-
(i) Amylobarbitone Sodium Injection;
(ii) Pnentoin Sodium Injection (Dilanlin);
(iii) Isoprenalinc Injection;
(iv) Edrephonium Choloride Injection (Tension);
(v) Amino Caproic Acid Injection (Amicar);
(vi) Trasylol Injection;
(vii) Diazepan Injection;
(viii) Streptokinase Injection:
(ix) Polymysin Sulphate Injection;
(x) Colistin Sulphate Tablets and Injection;
(xi) Colistin Sulphomcihate Injection;
(xii) Methicillin Sodium Injection;
(xiii) Glaxocillin Sodium Injection and Capsules;
(xiv) Geninmicin Sulphate Injection (Geramycin).
(xv) Carbomicillin Injection (Pyopen);
(xvi) Trimctheprin/Sulphamethazazole Tahets (Sepion);
(xvii) 5-Flourouracil Injection;
(xviii) Methotrexate Injection and Tablets;
(xix) Lincomicin Ilydrochloride Injection and Capsules;
(xx) Thiolepa Injection:
(xxi) Actionomycin D. Injection:
(xxii) Vinblastinc Sulphate Injection;
(xxiii) Vinonslinc Sulphate Injection
(xxiv) Mytomycin C, Injection;
(xxv) Dopa and its Capsules;
(xxvi) Rilamycin Capsules;
(xxvii) Chorionic Gondadotrophin Injection (Antintrans);
(xxviii) Allopurinol Tablets (Zytome):
(xxix) Belcomycin Injection;
(xxx) Oral Rebydration Salt (ORS).
65. Bicycles, bicycle lyres and lubes.
66. Certified seeds of pulses and oil seeds.
67. Nutan Kerosene stoves.
68. Any goods manufactured processed or assembled in the State of Goa by any Small Scale Industry set up on or after 1-7-1983, which has not gone into production and has not effected any sale of the goods manufactured, processed or assembled by it on any date prior to 1-7-1983 at the point of sale made by such Small Scale Industry for a period of fifteen years from the date of first sale of the goods manufactured, processed or assembled, effected by such Small Scale Industry on or after the date of its registration under the Goa Sales Tax Act, 1964.
Notwithstanding anything contained hereinabove bill subject to other provisions of this entry any Small Scale Industry set upon or alter the first day of October, 1991, and which has not effected any sale or goods manufactured, processed or assembled by it on any date prior to the first day of October, 1991 shall he entitled for the benefit of this entry for a period of 15 years or upto the reaching of a tax liabilily amount equal to the capital cost of the Industry invested in land, building and machinery only, whichever is later.
Provided that-
(i) The Small Scale Industry is also registered as such Small Scale Industry with the Directorate of Industries. Government of Goa.
(ii) In the case of Small Scale Industry, which has been established by transferring the ownership, shifting or dismantling of a Small Scale Industry the first sale for the purpose of this notification shall be deemed to be the sale effected by die erstwhile Small Scale Industry since the first commencement of the manufacture, processing or assembling by it notwithstanding the transfer of ownership, shifting or dismantling or such Small Scale Industry.
(iii) In the case of a Small Scale Industry enjoying the benefit of five years exemption under entry 68 as it stood immediately prior to 1-7-1983 it shall continue to enjoy the exemption, for the balance of the unexpired period of five years and on expiry of such period of five years, if the expiry date falls on or after 1-7-1983 for a further period of ten years from such expiry date.
(iv) Such Small Scale Industry produces a Certificate from the Directorate of Industries, Government of Goa at the end of every 3rd year to the effect that the unit is still running.
The Assessing Authority may however, dispense with the production of the said certificate if he is satisfied from other evidence adduced that the industry has actually been in the production during the relevant period and the sales of goods manufactured, processed or assembled by such industry have been duly claimed in the quarterly returns filed as per the provisions of the Act, within the time limit prescribed.
(v) The Small Scale Industry set up on or after 1-7-1983 produces a Certificate from the Directorate of Industries, Government of Goa that the said industry is not of high pollutant nature.
(vi) Notwithstanding anything contained in the aforesaid provision, the subsequent sales of goods covered by this entry made by any of the dealers registered under the said Act, shall also be deemed to have been so covered under this entry, subject to the condition that the subsequent selling dealer claiming exemption, furnishes to his Assessing Authority a declaration obtained from selling Small Seale Industry or from each of the subsequent sellers in series of sales by successive dealers, as the case maybe in the specified form and manner and also render true and complete account of all the purchases, sales and stocks of goods made by him from Small Seale Industries availing benefit of the entry.
Provided further that the benefit of exemption from lax under the Goa Sales Tax Act, 1964 under this entry shall not be available to Small Seale Industries of high polluting nature as declared by the Central Government and mentioned in the Annexure herebelow which will be set up within the State of Goa on or after 1-7-1983.
ANNEXURE
Industries of high polluting nature as declared by Central Government
(i) Primary metallurgical producing industries viz:-zinc, lead, copper, aluminium and steel;
(ii) Paper, pulp and newsprints;
(iii) Pesticides/insecticides;
(iv) Refineries;
(v) Fertilizers;
(vi) Paints;
(vii) Dyes;
(viii) Leather tanning;
(ix) Rayon;
(x) Sodium/Potassium Cyanide.
(xi) Foundry;
(xii) Basic drug;
(xiii) Storage Batteries (lead acid type);
(xiv) Acids/Alkalis;
(xv) Plastics;
(xvi) Rubber-synthetics;
(xvii) Cement:
(xviii) Asbestos:
(xix) Fermentation industry; and
(xx) Electroplating.
69. Calcind petroleum coke.
70. Disposable syringes and needles.
71. Baby food (cereals) except baby milk.
72. Hosiery (machine knitted cotton goods like banians, chaddies/jangias, cotton mufflers, topas stockings, socks, handgloves).
73. Sport goods.
74. Toys.
75. Kerosene.
76. Liquified petroleum gas used for household purposes.
77. Sprinkles Irrigation system and the Deep Irrigation system.
78. Electronic goods manufactured and sold by the units established in Goa.
79. Computers manufactured and sold by the units established, in Goa.
80. Biscuits (not packed), toasts, cakes (locally manufactured) and pastries.
81. Silk fabrics.
82. Koranji oil.
83. Kitchen ware (all kinds) used for cooking.
84. Pressure cookers.
85. Any goods manufactured, processed or assembled in the State of Goa by any Medium/Large Scale Industry except those of high polluting nature as declared by the Central Government and mentioned in the Annexure appended hereto, set up on or after 23-4-1987 which has not gone into production and has not effected any sale of the goods manufactured, processed or assembled by them on any date prior to 23-4-1937 at the point of sale made by such Medium/Large Scale Industry for a period of ten years/five years respectively, from the date of first sale, or from the date of first consignment/branch transfer as the case may be, of the goods manufactured, processed or assembled, effected by such Medium or Large Scale Industry on or alter the date of its registration under the Goa Sales Tax Act, 1964.
Notwithstanding anything contained hereinabove but subject to other provisions of this entry, any Medium/Large Scale Industry set up on or after the first day of October, 1991, and which has not gone into production and has not effected any sale of goods manufactured, processed or assembled by it on any date prior to the first day of October 1991, shall be entitled to the benefit of this entry for a period of 12 years or till the reaching of a tax liability amount equal to the capital cost of the industry invested in land, building and machinery only, whichever is later.
Provided that-
(i) The Medium/Large Seale Industry referred to hereinabove is also registered as such Industry with the Directorate General of Technical development, New Delhi have been issued Industrial Licence under Industries Development and Regulation Act, 1951 by the Government or India in the concerned Ministry or such other Registration Authority as the case may be;
(ii) Such Medium or Large Seale Industry produces a Certificate from the Directorate of Industries, Government or Goa that the Industry is not a high polluting Industry;
(iii) In case of Medium/Large Scale Industry which was established by transferring the ownership, shifting or dismantling of a Medium/Large Seale Industry, the first sale for the purpose of this entry shall be deemed to be the sale effected by the erstwhile Medium/Large Seale Industry since the first commencement of the manufacture, processing or assembling by it notwithstanding the transfer of ownership, shilling or dismantling of such Medium/Large Scale Industry;
(iv) Medium/Large Scale Industry produces a Certificate obtained from the Directorate of Industries. Government of Goa at the end of every 3rd year to the officer that the unit is still running.
The Assessing Authority may, however, dispense with the production of the said certificate if he is satisfied I ram other evidence adduced that the industry has actually been in the production during the relevant period and the sale of goods manufactured, processed or assembled by such Industry have been duly claimed in the quarterly returns filed as per provisions of the Act, within the time limit prescribed.
(v) In the case of Small and Medium Scale Industries which graduate into Medium and Large Scale Industries respectively, the benefit of exempt ion from lax shall be available in such Industries for a period of ten years or five years respectively, from the date of first sale/consignment/branch transfer as the case may be after their graduation into Medium or Large Scale Industries provided that such Industries produce necessary certificate to this effect from the Directorate of Industries. Panaji and/or the respective Registering Authority.
ANNEXURE
Industries of high polluting nature as declared by the Central Government
(i) Primary metallurgical producing industries viz.:-
Zine lend, topper, aluminium and steel:
(ii) Paper, pulp and/newsprints;
(iii) Pesticides/insecticides;
(iv) Refineries:
(v) Fertilizers;
(vi) Paints;
(vii) Dyes;
(viii) Leather tanning:
(ix) Rayon:
(x) Sodium/Potassium cyanide:
(xi) Foundry;
(xii) Basic drug;
(xiii) Storage batteries (lend acid type);
(xiv) Acids/Alkalis;
(xv) Plasties;
(xvi) Rubber-synthetics;
(xvii) Cement;
(xviii) Asbestos;
(xix) Fermentation industry; and
(xx) Electroplating:
Provided further that nothing contained in the aforesaid provisions, shall affect the subsequent sales of goods covered by this entry made by any of the dealers registered under the said Act which shall, also he deemed to have been so covered under this entry except goods, manufactured by Industries of high polluting nature as specified in the Annexure, subject id the condition that the subsequent selling dealer claiming exemption, furnishes to his Assessing Authority a declaration obtained from selling Medium Scale Industry/Large Seale Industry or from each of the subsequent sellers in series of sales by successive dealers as the case may be in the specified form and manner and also renders true and complete account of all the purchases sales and stocks of goods made by him from Medium Seale Industry/Large Scale Industry availing benefit of the entry.
86. Black muster, corriander seeds, methi jeera and khaskas.
87. Pens costing less than Rs. 10/-
88. School bags.
89. Crash helmets.
90. Tricyles.
91. Tee.
92. Rakhi.
93. (i) paper (ii) maps (iii) chans (iv) globes (v) Instruments for educational purpose.
94. Footwear when sold at a price not exceeding Rs. 100/- per unit.
Schedule 3
Schedule 3
THE THIRD SCHEDULE
(See clause (ii) of sub-section (1) of section 7)
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1. Hides and skins.
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2. Coal.
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With the meaning as it is attributed to these items by Section 14 of the Central Sales Tax Act, 1956 as amended from time to time.
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3. Cotton.
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4. Iron and steel.
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5. Jute.
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6. Oil seeds.
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7. Artificial silk yam.
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8. Tyres and tubes of sizes 1200 × 24 and above and flaps thereof
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9. Crude oil with the same meaning as is assigned to it by clause (iic) of section 14 of the Central Sales Tax Act, 1956 as amended from time to time.
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Schedule 4
Schedule 4
THE FOURTH SCHEDULE
(See clause (iii) of sub-section (1) of section 7)
Schedule 5
Schedule 5
THE FIFTH SCHEDULE
(See clause (iv) of sub-section (1) of section 7)
1. Indian Made Foreign Liquor as defined in Goa, Daman and Diu Excise Duty Act, 1964 (Act 5 of 1964);
2. Foreign Liquor as defined in Goa, Daman and Diu Excise Duty Act, 1964 (Act 5 of 1964).
Schedule 6
Schedule 6
THE SIXTH SCHEDULE
(See clause (v) of sub-section (1) of section 7)
Sales of cooked food and non-alcoholic drinks served or sold or supplied for consumption at or outside any eating house, restaurant, hotel, refreshment room or boarding establishment which is not a shop or establishment conducted primarily for sale of sweetmeats, confectionery, cakes, biscuits or pastries shall be taxed at the following rates:-
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Sr. No.
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Conditions subject to which rate in column (3) is applicable
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Rate of tax
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1
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2
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3
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(1)
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Where the average price per item/dish does not exceed Rs. 6/- and/or the maximum price for any individual item/dish does not exceed Rs. 10/-.
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3%
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(2)
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Where the average price per item/dish exceeds Rs. 6/- but does not exceed Rs. 20/- and/or the maximum price for any individual item/dish exceeds Rs. 10/- but does not exceed Rs. 40/-
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6%
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(3)
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Where the average price per item/dish exceeds Rs. 20/-
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12%
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Exemption:
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No tax shall be leviable under this Schedule when annual turnover, does not exceed Rupees two lakhs and the average price per item/dish does not exceed Rs. 6/-
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Notes: (1) The average price per item/dish shall be calculated by dividing the sum total of prices prevailing on the last day of the previous year by the number of item/dishes covered in the menu card.
(2) Every registered dealer effecting sales of cooked food and non-alcoholic drinks shall make a declaration before the Appropriate Assessing Authority within 30 days from the commencement of the year specifying the items/dishes normally sold or served or supplied by him alongwith their respective prices prevailing on the last day of the previous year.
(3) In calculating taxable turnover, sales of cooked food and non-alcoholic drinks purchased locally on payment of tax shall be excluded.
Schedule 7
Schedule 7
THE SEVENTH SCHEDULE
(See clause (vi) of sub-section (1) of Section 7)
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Sr. No.
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Description of goods
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Rate of tax
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1
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2
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3
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1.
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Plant and machinery including cranes.
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Twelve per cent
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2.
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Television sets, video cassettes recorders and players, pre-recorded video cassettes and video game equipments.
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Twelve per cent
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3.
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Furniture of all kinds.
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Twelve per cent
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4.
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Crockery of all kinds.
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Twelve per cent
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5.
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Any item to be specified by Government by notification.
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Twelve per cent
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Schedule 8
Schedule 8
THE EIGHTH SCHEDULE
(See clause (vii) of sub-section (1) of Section 7)
1. Tractors
Schedule 9
Schedule 9
THE NINTH SCHEDULE
(See Clause (viii) of sub-section (1) of section 7)
1. Edible oil.
2. Hydrogenated vegetable oil including vanaspati.
3. Readymade garments.
4. Fertilizers and manures.
5. Betel nuts, kat and edible lime.
6. Fishing equipment other than mechanised boats and vessels.
7. (a) The following plant protection appliances;
(i) Sprayers and dusters both manual and power driven.
(ii) Low volume atomisers for dusting and spraying as single or combined units.
(iii) Fog generators.
(iv) Seed treating drums, both manual and power driven.
(v) Rat fumigation pumps.
(vi) Soil injectors.
(vii) Bird and animal scaring machines.
(viii) Spare parts and accessories for hereinabove described plant protection appliances.
(b) The following pesticides for plant protection:
(i) Insecticides and acaricides.
(ii) Fungicides.
(iii) Moluscides.
(iv) Herbicides (weedicides).
(v) Rudenticides.
(vi) Germicides and bactericides.
(vii) Fumigants.
Schedule 10
Schedule 10
THE TENTH SCHEDULE
(See clause (ix) of sub-section (1) of Section 7)
1. Photographic and other cameras and enlargers, lenses, films and plates paper and cloth and oilier pans and accessories required or use therewith.
2. Cabon black ???
3. Milk products.
4. Alluminium utensils.
5. Cinematographic films.
6. Tea and coffee.
7. Sewing machines.
8. Roofing lites.
9. Greeting cards, invitation cards, humour cards and picture post cards.
10. Cashew kernels.
11. Raw cashew nuts.
12. Baby milk.
Schedule 11
Schedule 11
THE ELEVENTH SCHEDULE
(See clause (x) sub-section (1) of section 7)
1. Motor vehicles including chassis or motor vehicles.
2. Motor cycles and cycle combination, motor scooters, motorettes and three wheelers.
3. Drugs and medicines (including I.V. Drips) except those specified in entries Nos. 57 and 64 of the Second Schedule.
4. Gold and silver ornaments not containing any precious stones, synthetic or artificial stones or pearls whether real or cultural or any other variety of stones.
Schedule 12
Schedule 12
THE TWELFTH SCHEDULE
(See clause (xi) of sub-section (1) of Section 7)
1. Spare parts of motor vehicles including batteries.
2. Spare parts of motor cycles, motor scooters, motorettes and three wheelers.
Schedule 13
Schedule 13
THE THIRTEENTH SCHEDULE
(See clause (xii) of sub-section (1) of section 7)
1. Motortyres anti tubes including flaps but excluding lyres, lubes and flaps specified in entry No. 8 of the Third Schedule.
2. Tyres, tubes and flaps of motor cycles, motor scooters, motorettes and three wheelers.
3. Agarbntti, dhoop and loban.
4. All kinds of wall and floor tiles (including glazed, Vitrum, mosaic and plastic tiles).
Schedule 14
Schedule 14
THE FOURTEENTH SCHEDULE
(See clause (xiii) of sub-section (1) of section 7)
1. Cement.
2. Articles of cement and asbestos.
Schedule 15
Schedule 15
THE FIFTEENTH SCHEDULE
(See clause (xiv) of sub-section (1) of section 7)
Schedule 16
Schedule 16
THE SIXTEENTH SCHEDULE
(See clause (xv) of sub-section (1) of Section 7)
1. Television sets and antenas, television monitors and components, pans and accessories of any of them except those television monitors and components, parts and accessories which are primarily meant for use as raw materials in the manufacture and sale of TV sets and antenas by industries registered with the prescribed authorities and certified by Directorate of Industries and Mines, Panaji.
2. Close circuit television sets, their parts, accessories and components except those parts, accessories and components which are primarily meant for use as raw materials in the manufacture and sale of close circuit television sets by Industries registered with the prescribed authorities and certified by Directorate of Industries and Mines, Panaji.
Schedule 17
Schedule 17
THE SEVENTEENTH SCHEDULE
(See clause (xvi) of sub-section (1) of Section 7)
Schedule 18
Schedule 18
THE EIGHTEENTH SCHEDULE
(See clause (xvii) of sub-section (1) of Section 7)
Schedule 19
Schedule 19
THE NINETEENTH SCHEDULE
(See clause (xviii) of sub-section (1) of Section 7)
Schedule 20
Schedule 20
THE TWENTIETH SCHEDULE
(See clause (xix) of sub-section (1) of Section 7)
1. Motor spirit which is commercially known as petrol, diesel oil, aviation sprit and aviation turbine fuel.
2. Furnace oil and substitute furnace fuel including low sulphur Heavy Stock.
3. Naphtha.
Schedule 21
Schedule 21
THE TWENTY-FIRST SCHEDULE
(See clause (xx) of sub-section (1) of Section 7)
Schedule 22
Schedule 22
THE TWENTY-SECOND SCHEDULE
(See clause (xvi) of sub-section (1) of Section 7)
Schedule 23
Schedule 23
THE TWENTY-THIRD SCHEDULE
(See clause (xxii) of sub-section (1) of Section 7)
Schedule 24
Schedule 24
THE TWENTY-FOURTH SCHEDULE
(See clause (xxiii) of sub-section (1) of Section 7)
Schedule 25
Schedule 25
THE TWENTY-FIFTH SCHEDULE
(See clause (xxiv) of sub-section (1) of Section 7)
Schedule 26
Schedule 26
THE TWENTY-SIXTH SCHEDULE
(See clause (xxv) of sub-section (1) of Section 7)
Schedule 27
Schedule 27
THE TWENTY SEVENTH SCHEDULE
(See clause (xxvi) of sub-section (1) of Section 7)
Schedule 28
Schedule 28
THE TWENTY-EIGHTH SCHEDULE
(See clause (xxvii) of sub-section (1) of Section 7)