THE GOA VALUE ADDED TAX ACT, 2005

SCHEDULE B

[See clause (b) of sub-section (1) of section 5]

Goods liable for Output Tax at the rate of 5% 

Effective From : 04/05/2010 

Sr.No.

Name of the Commodity

(1)

Acids

(1A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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)

Entry up to 31/03/2006

All intangible goods like copyright, patent, rep license Exim scrips, SIL licences.

Entry from 01/04/2006 (Vide Notification No : 4/5/2005-Fin(R&C)(29) dated 31/03/2006)

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, goodwill, 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, earthern tiles.

(5A) 

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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)

Entry from 01/04/2005 To 31/07/2005

Aluminium utensils and enameled utensils.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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.

(9A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Animal shoenails

(10)

Arecanut powder and betel nut.

(11)

Entry from 01/04/2005 To 31/07/2005

Articles made of rolled gold and imitation gold

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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, bleach liquid

(16)

Bearings

(16A)

Entry from 01/08/2005 (Vide Notification No. 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 08/07/2009

Bed sheet, pillow covers and other made-ups.

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

Bed-sheet, pillow covers, sofa covers and other madeups including curtains

(16B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Beehive

(17)

Beedi leaves.

(18)

Beltings.

(19)

Entry from 01/04/2005 To 31/07/2005

Bicycles, tricycles, cycle rickshaws and parts.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2007

Bicycles, tricycles, cycle rickshaw and parts, tyres and tubes thereof

Entry from 01/04/2007 (Vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

omitted.

(20)

Entry from 01/04/2005 To 31/07/2005

Bitumen.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Bitumen/coal tar

(20A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2006

Biscuits, toast and cake manufactured and sold within the State.

Entry from 01/04/2006 (Vide Notification No : 4/5/2005-Fin(R&C)(29) dated 31/03/2006)

Biscuits, toast, cake and pastries/savories manufactured and sold within the State

(20B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Bio-mass briquettes.

(20C)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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

(23A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Candles.

(23B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Cart driven by animals

(24)

Entry from 01/04/2005 To 31/07/2005

Cashew Kernel

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Cashew kernels and raw cashew seeds

(25)

Entry from 01/04/2005 To 31/07/2005

Castings.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Castings of all metals

(26)

Castor Oil

(27)

Entry from 01/04/2005 To 31/07/2005

Centrifugal, monobloc and submersible pumps and parts thereof.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Centrifugal, mono-bloc and submersible pump sets and parts thereof

(27A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 29/03/2007

Chalk stick

Entry from 01/04/2007 (Vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

(Omitted...)

(28)

Entry from 01/04/2005 To 31/07/2005

Chemical fertilizers, pesticides, weedicides and insecticides.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Chemical fertilizers, Bio-fertilizers and Micronutrients, also plant growth promoters and regulators, herbicides, rodenticides, insecticides, weedicides and pesticides

(29)

Entry from 01/04/2005 To 31/07/2005

Clay

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Clay including fine china clay and ball clay

(30)

Coffee beans and seeds, cocoa pod, green tea leaf and chicory

(31)

Coir and coir products excluding coir mattresses.

(31A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Combs.

(31B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 08/07/2009

Computer stationery.

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

Office stationery including computer stationery

(31C)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 08/07/2009

 Cottage cheese (Paneer)

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

Cheese, Cottage Cheese (Paneer), Butter and Margarine

(32)

Cotton and cotton waste.

(32A)

Entry from 24/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(23) dated 24/08/2005) to 08/07/2009

Country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964).

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

(Omitted...)

(33)

Crucibles.

(33A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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).

Entry from 04/05/2010 (vide Notification No:4/5/2005-Fin(R&C)(77) dated  05/05/2010.

   [...Omitted...]

Entry from 30/03/2011 (vide Notification No:4/5/2005-Fin(R&C)(86)) dated  30/03/2011 w.e.f 01/04/2011.

Declared goods as specified in section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) excluding liquefied petroleum gas for domestic use.

 

(35)

Entry from 01/04/2005 To 31/07/2005

Drugs & Medicines

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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) Alizarine 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)

Entry from 01/04/2005 To 31/07/2005

Edible oils, oil cake and de-oiled cake.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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)

Entry upto 29/03/2007

Exercise book, graph book and laboratory note book.

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

omitted

(41)

Ferrous and non-ferrous metals and alloys; non-ferrous metals such as aluminium, copper, zinc and extrusions of those.

(41A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Feeding bottles and nipples

(42)

Fibres of all types and fibre waste excluding coconut fibre

(43)

Entry from 01/04/2005 To 31/07/2005

Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder, clinker and fly ash

(44)

Fried grams (Roasted grams).

(45)

Entry from 01/04/2005 To 31/07/2005

Gur, jaggery and edible variety of rub gur.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

(Omitted...)

(46)

Hand pumps and spare parts.

(46A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Handicrafts

(47)

Herb, bark, dry plants, dry root, commonly known as jari booti and dry flower.

(47A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Hing (Asafoetida).

(47B) 

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Honey

(48)

Entry from 01/04/2005 To 31/07/2005

Hose pipes.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Hose pipes and fittings thereof

(49)

Hosiery goods.

(50)

Ice.

(51)

Entry from 01/04/2005 To 31/07/2005

Incense sticks commonly known as agarbatti, dhupkathi or dhupbati.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Incense sticks commonly known agarbatti, dhupkathi, dhupbati, dhoop, sambrani or lobha and Camphor

(52)

Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibres).

(53)

Entry from 01/04/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(9) dated 31/03/2005) To 02/08/2005

Industrial inputs and packing materials as notified.

Entry from 03/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(16) dated 03/08/2005 ,  4/5/2005-Fin(R&C)(16) dated 03/08/2005 and 4/5/2005-Fin(R&C)(28) dated 31/03/2006 

Industrial inputs and packing materials as may be notified, subject to the production of declaration as prescribed

Notes : - List of Industrial Inputs is presented as a separate schedule.

(53A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Insulators

(54)

Entry from 01/04/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(10) dated 31/03/2005) To 31/07/2005

IT products as may be notified by the Government including computers, telephone and parts thereof, teleprinter and wireless equipment and parts thereof.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

IT products as may be notified by Government including computers, telephone parts thereof, teleprinter and wireless equipments and parts thereof, phones and parts/components thereof, DVD CD.

Notes: List of IT Products are presented as a separate schedule.

(55)

Kerosene oil sold through PDS.

(55A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Kattha.

(55B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Kerosene lamp/lantern, petromax, glass chimney

(56)

Khandsari

(56A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Khoya/Khoa.

(56B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2007

Kirpan.

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

(Omitted...)

(56C)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Kites

(57)

Knitting wool

Entry from 30/03/2011 (vide Notification No:4/5/2005-Fin(R&C)(86)) dated  30/03/2011 w.e.f 01/04/2011.

Fibers of all types and fiber waste including jute and other textile based fibers, but excluding coconut fiber.

(57A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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)

Entry from 01/08/2005  To 31/07/2005

Linear alkyl benezene

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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.

(61A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Medical equipment/devices and implants

(61B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2007

Misry, patasha as a part of prasad

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

(Omitted...)

(62)

Mixed PVC stabilizer

(63)

Entry from 01/08/2005  To 31/07/2005

Napa Slabs (Rough flooring stones)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Napa slabs (Rough flooring stones) and shahabad stones

Entry from 09/07/2009 (Vide Notification No : 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

Napa slabs (Rough flooring stones) and shahabad stones, Cudappa, Tandoor, Kotah and Bajri stones.

(64)

Newars.

(64A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Non-mechanised boats used by fisherman for fishing

(64B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Nuts, bolts, screws and fasteners

(65)

Entry from 01/04/2005 to 08/07/2009

Ores and minerals.

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

Ores and Minerals including granite boulders and metal

(66)

Palm fatty acid

(67)

Entry from 01/08/2005  To 31/07/2005

Paper and newsprint

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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)

Entry from 01/04/2005 to 27/04/2008 

Pens of all kinds including refills.

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)  to 27/04/2008

Pens of all kinds including refills and writing instruments costing rupees fifty and above

Entry from 28/04/2008 (vide Notification No : 4/5/2005-Fin(R&C) (50) dated 28/04/2008)

Writing instruments including pens and refills, geometry boxes, colour boxes, crayons, pencils and pencil sharpeners.

(70)

Entry from 01/08/2005  To 31/07/2005

Pipes of all varieties including G.I.Pipes, C.I. pipes, ductile pipes and PVC pipes.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Pipes of all varieties including G.I. pipes, C.I. pipes, ductile pipes and PVC pipes and fittings thereof

(71)

Entry from 01/08/2005  To 31/07/2005

Plastic footwear.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2007

Plastic footwear, Hawaii chappals and straps thereof

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

Hawaii chappals and straps thereof.

(72)

Entry from 01/08/2005  To 31/07/2005

Plastic granules

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Plastic granules, plastic poweder and master batches

(72A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Porridge.

(72B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2007

Prasadam by religious institutions

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

(Omitted...)

(73)

Printed material including diary, calendar.

(74)

Printing ink excluding toner and catridges.

(75)

Entry from 01/04/2005 To 31/07/2005

Processed and branded salt.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

(Omitted...)

(75A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Processed meat, poultry and fish.

(75B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Puffed rice, commonly known as muri, chira, murki etc

(76)

Pulp of bamboo, wood and paper.

(77)

Entry from 01/04/2005 To 31/07/2005

Rail coaches engines and wagons.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Railway coaches, engines, wagons, and parts thereof

(77A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2007

Rakhi

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

(Omitted...)

(78)

Readymade garments.

(78A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Refractory monolithic.

(78B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 29/03/2007

 Religious pictures not for use as calendar

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

(Omitted...)

(79)

Entry up to 02/07/2007

Renewable energy devices and spare parts.

Entry vide Notification No. 4/5/2005-Fin(R&C)(62) dated 02/07/2007

Renewable energy devices and spare parts as may be notified from time to time by the Government.

Note: List of renewable energy devices and spare parts are notified vide Notification No. 4/5/2005-Fin(R&C)(63) dated 07/07/2009. Please refer the Notification.

(79A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Rice bran.    

(79B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

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, crumb rubber, skimmed rubber and all other qualities and grades of latex. (b) Reclaimed rubber, all grades and qualities; (c) Synthetic rubber.

(81)

Safety matches.

(81A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 29/03/2007

Sacred thread commonly known as yagnapobit

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007) 

(Omitted...)

(82)

Seeds, other than grass, vegetables and flowers.

(83)

Entry from 01/04/2005 To 31/07/2005

Sewing machines.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2007

Sewing machine, its parts and accessories

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

(Omitted...)

(84)

Ship and other water vessels.

(85)

Entry from 01/04/2005 To 31/07/2005

Silk fabrics.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Silk fabrics excluding handloom silks unless covered by Additional Excise Duty

(85A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Singhada.

(85B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Sirali, bangeshi, barroo, date leaves, baskets made of bamboo

(86)

Entry from 01/04/2005 To 31/07/2005

Skimmed milk powder.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Skimmed milk powder and UHT milk

(87)

Solvent oils other than organic solvent oil.

(87A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Spectacles, parts and components thereof, contact lens and lens ccleaner

(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)

Entry from 01/04/2005 To 31/07/2005

Suji and besan

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

(Omitted...)

(91A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Sweetmeat (including peddas) and farsan

(92)

Entry from 01/04/2005 To 31/07/2005

Tamarind.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Tamarind, tamarind seeds and powder

(92A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Takhti.

(92B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Tapioca.

(92C)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 08/07/2009

Tea.

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

Tea and coffee

(92D)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Toys excluding electronic toys.

(92E)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Tools

(93)

Tractors, harvesters and attachments and parts thereof.

Entry from 01/04/2006 (Vide Notification No : 4/5/2005-Fin(R&C)(29) dated 31/03/2006)

Tractors, harvesters and attachments and parts thereof including tractor tyres and tubes

(94)

Transmission wires and towers.

(95)

Umbrella except garden umbrella.

(95A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Unbranded and branded brooms

(96)

Vanaspati (Hydrogenated vegetable oil).

(97)

Vegetable oil including gingli oil and bran oil.

(97A)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Wet dates.

(97B)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

 Wooden crates

(97C)

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

Water including mineral water when sold in glass bottles

(98)

Entry from 01/04/2005  To 31/07/2005

Writing instruments.

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005) to 31/03/2007

Writing instruments, geometry boxes, colour boxes, crayons and pencil sharpners

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

(Omitted...)

(99)

Entry from 01/08/2005 (Vide Notification No : 4/5/2005-Fin(R&C)(15) dated 01/08/2005)

Writing ink

(100)

Entry from 01/04/2006 (Vide Notification No : 4/5/2005-Fin(R&C)(29) dated 31/03/2006) to 26/03/2008

Caterers, factory or industrial canteens and clubs serving food and non-alcoholic beverages for consumption at any place other than a hotel/restaurant

Entry from 27/03/2008 (vide Notification No : 4/5/2005-Fin(R&C) (49)  dated 27/03/2008) 

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.

(101)

Entry from 01/04/2006 (Vide Notification No : 4/5/2005-Fin(R&C)(29) dated 31/03/2006) to 31/03/2007

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 of motor vehicles.

Entry from 01/04/2007 (vide Notification No : 4/5/2005-Fin(R&C)(40) dated 30/03/2007)

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 of motor vehicles

(102)

Entry from 01/04/2006 (Vide Notification No : 4/5/2005-Fin(R&C)(29) dated 31/03/2006)

Lease rentals in respect of transfer of right to use any goods for any purpose, whether or not, for a specified period.

(103)

Entry from 01/04/2006 (Vide Notification No : 4/5/2005-Fin(R&C)(29) dated 31/03/2006)

 Karanji Oil

(104)

Entry from 01/09/2006 (Vide Notification No : 4/5/2005-Fin(R&C)(34) dated 01/09/2006)

Ready mixed concrete

(105)

X-ray Films, and other Diagnostic Films.

(106)

Entry from 01/04/2005 to 13/01/2008

Environment friendly recycled products as may be notified by the Government from time to time.

Entry from 14/01/2008 (vide Notification No : 4/5/2005-Fin(R&C)(48)  dated 14/01/2008)

Environment friendly recycled products

Sr. No.

HSN Code

Description of items

1.

--

Waste gases produced as bye- products by industries such as steel, coke, chemicals, chemical; fertilizers, pig iron, sponge iron, manufacturing units.

2.

--

Non-degradable plastics including granules, scrap and articles of plastics.

3.

--

Waste materials other then molasses produced by Sugar Industries, which are used as industrial inputs in the manufacture of other consumer products.

4.

--

Mining rejections used in road constructions or development of sites.

5.

--

Wastes of blast furnaces of steel melting units.

(107)

Entry from 01/04/2005 to 08/07/2009

Condemned vehicles.

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

Condemned vehicles and/or vehicles sold/re-sold out of fixed assets of business

(108)

Nylon Ropes - (HSN 5607 50 40).

(109)

Entry from 28/04/2008 (vide Notification No : 4/5/2005-Fin(R&C) (50) dated 28/04/2008)

Plant and Machinery.

(110)

Entry from 28/04/2008 (vide Notification No : 4/5/2005-Fin(R&C) (50) dated 28/04/2008) to 08/07/2009

Automatic Teller Machine.

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

Automatic Teller Machine with payment and/or depository function

(111)

Entry from 28/04/2008 (vide Notification No : 4/5/2005-Fin(R&C) (50) dated 28/04/2008)

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).

(112)

Entry from 28/04/2008 (vide Notification No : 4/5/2005-Fin(R&C) (50) dated 28/04/2008)

Photographic paper and chemicals. (HSN 3703.00.00 and 3707.00.00).

(113)

Entry from 28/04/2008 (vide Notification No : 4/5/2005-Fin(R&C) (50) dated 28/04/2008)

Plastic tarpaulin and HDPE fabrics.

Entry from 09/07/2009 (Vide Notification No. 4/5/2005-Fin(R&C)(64) dated 07/07/2009)

(114)

Vermicelli

(115)

Baking Yeast;

(116)

Wooden logs and sawn timber, excluding mouldings and any articles made of timber;

(117)

Dry fruits

(118)

Entry from 04/05/2010 (Vide Notification No. 4/5/2005-Fin(R&C)(77) dated 04/05/2010)

Country Liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964).