1st april, 1992 (chaitra12,.1914) '. series i no. 52...
TRANSCRIPT
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.Panaji, 1st April, 1992 (Chaitra12,.1914) '. SERIES I No. 52
OFFICIAL GAZETTE f
C"', •
GOVERNMENT." OF GOA -','
eXT ~,f\Oft[)1 Nn I!Y No.5
GOVERNMENT OF ' GOA
Legislature Department
LA/B/I090/1991
The following Bill which was introduced . in the Legislative Assembly of Goa' on, 31·3·92 is hereby published for general, information in' pursuance of the provisions of Rule·136 of the R:ules. of Procedure and Conduct of Business ofthe LegIslatIVe Assembly.
'Panaji, 1st April, 1992.
, . The Goa Sales Tax {Amendment)SiII,1992
(Bill No.5 'of 1 992) A
BILL
f;;rthe1'lo ame~d the Goa Sales Tax Act; 1964. . '
,Be it enacted by the Legislative Assembly of' Goa in the Forty,third-Y'ear of the Republic of India, as foUows:-' " , 1. Short title and commencement. - (1) This Act may be called theGoa'Sa'le~Tax .(Amendment) Act, 1992.
(2) It shall come into force at once; , , 2. Amendment of section 2. - After claus~ (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 Sch~dule appended to' this Act;".
3.Amendm~t of section'/'. - Fors.ub.se~tion (1) of 'section 7 of the principal Act; the followlll!l' shall be substituted, namely:-:
"(1) The tax payable by a dealer under thisA:ct shall be i levied on the taxable t)lrnover ,at the following- rates,namely:-
. (i) in respect of goods specified in the First . Schedule, at the rate of twelve ,paise, i~n the
- "_ . I'1,lpee;
'(ii) in respect of go<;>ds 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 five- paise in the rupee; •
(iv) in respect of goods specified in the Fifth Schedule, at the ratebf seventeen paise in the rupee; --,
, (v) in respect of goods specified in the Sixth Schedule, at the rate sJlecified 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 Eighth Schedule, at the rate of half paisa in the rupee; .
(viii) in respect of the goods specified i~ the Ninth 'Schedule, at the rate of one paisa 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 ~leventh 'Schedule, at the, rate of three paise Ill,the rupee;
(xi) in respect of goods speci~ied in the· TWelfth Schedule, at the rate' of five, paise in the riipee; ,
, (xii) in respect of goads specified in the - 'l'hirteenth 'Schedule, at the rate ,of six paise in
tl).e rupee;
, ,(xiii) in respect of goods specified in the !,ollrteenth Schedule,' at the rate of eight paise III the rupee; . '
(xiv) in respect of goods specified in the Fifteenth Schedule, at the rate ofriine paise .in the rupee; , ,
656 SERfES I No, 52,
OFFICIAL GAZETTE - GOVT. OF GOA (EXTRAORDINARY No.5) 1ST APRIL, 199~
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(xvi 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 ~he " 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 specifiediri 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 J;ate of sixteen paise in the rupee; "
/ (xxi} in respect of goods specified in the , Tweilty->\econd Schedule, a.~ the rate, of eighteen paise in the rupee;
, (xxiiY in respect of goods specified in the Twenty~thirdSchedule, at the, rate of nineteen paise in the rupee;
(xxiii) in respect <if goods specified in the Twenty-fourth Schedufe, at the rate of twenty paise in the rupee;
(xxiv) in respect' of goods specified in the , Twellty-fifth Schedule, at the rate of twenty one paise in the rupee;
, (xxv) in respect of 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-s,eventh 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 pai!le itl 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 gen,eral 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 ma.y, be 'specified, be levied at such modified ','rate, not : exceeding the rate applicable under , this sub-section, as may be specified' in the
Notification." .
4. Sub8titutio'l o/,Schedules, -,For the existing, , Sliliedules appended to the principal Act, ,the following shall be substituted, namely: -
~
"THE FIRST, SCHEDULE
(See_ clause ,(i) of sub-section (1') of Section 7)
1. Refrigerators and air-conditioning pl~nts and, component parts thereof. . .
2. Wireless reception instruments and" apparatus, radios 'and radio' gramophones, transis~ors, electrical valves, accu~ mulators, amplifiers and l()ud speakers and spa.re parts and accessories thereof.
.-). Cinenla-togr~phie equJpment Including "c~eras~, pr,oje~tors, and sound recording and reprodUcing equipment, recording tape, lenses and parts and accessories required for USC' therewith.
: ,1. All clocks, tirne-pieces and watches and' parts there·of.
"5. Iron and steel safes 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 parts thereof .
. 9. Sound transmitting equipnient including telephones and lou~ speakers.-and sp~re parts ~hereof.
" ,10. Typewriters" tabulating machines, calculating machines and duplicating mac!tiues and parts"thereof.
11. :SinocuI,ars, telescopes and 'Opera glasses.
12. Gramophones and comp'on.ent parts thereof.
13. Gramophone records.
14. Domestic el~ctr!lcal appIi,ances includip.g ,fans and flti~ires~ cep.t lighting ,tubes" but ether ,than' torches, "torch ~ls and filament lighting: bulbs.
1~. Perfumes, depilatories, cosnietic~ an(t toiiet arttcI.e-s ex~ cluding soap in all its forms, 'llair'" oils, shaving brushes, toothbrUshes and dent;ifrices. . '
-16. yacuum ~Iasks of all kinds including thermosef;.
17. Iron and steel furniture. "
18. She-ets, cushions, pillows,' mattresses" and other articles made of foam rubber or plastic foam '01' other synthetic foam, '
19 .. Country liquor other than urac and feni (cashew/coconut) and country Uquor manufactured from Mahuwa flowers popularly known as.. 'Bevda' in ,the -Districts of Daman and Diu.
. .'
20. Table cutlery including knives, forks and spoons.
21. Carpets and durries except" made ~ k.hadi. or of hsnciIoom;
22. Ivory articles, including 'articles inlaid. witll ivory.
/23. Ladies hand-bags and variay 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. E).'plosives.
31. Marble and all articles made of marble.
32. All kinds of. laminates such as formica, sUDmica, decolam . and others of similar kind.
'33, Commercial electrical appliances,
34. Television, cameras, video televisions, video cassettes, video players, parts, accessories and components 'of ans of them except tho.se parts, accessories and components .which are primarily -meant for use as raw materials in the manufacture and sale 9f camet:as, video telev:l.sions, vIdeo cas'settes and video players by Industries registered with the prescribed authortties and certified by the Directorate of Industries, Panaji. ' ~ .
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SERIES I No. 52 OFFICIAL GAZE'ITE -GOV'!'. OF GOA
(EXTRAORDINARY,No. 5) 657
1ST APRIL, 1992
THE SECOND SCHEDULE
(See Section 10)
.Tax-Free Goods
1. All cereals and puls~'s including all forms of rice (except When sold in sealed metallic or plastic containers).
2. Flour .i,neluding atta, maida, suji and bran (except when sold in sealed metallic or plastic containers).
-So Bread;
4. Meat (except when sold hi 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; Fre~h fruits.
10. Sugar, gUl', molasses and sugarcane.
11. Salt. ,
12. Fresh milk, whole or separated and milk products made exclusively out 'of milk. without addition pr admixture of any other ingredients.
18. Ghee.
14. / Dahl, butter and khoa ..
1{5. All varieties- CYl cotton, woolen, rayon or artificial silk fabrics.
. 16. 'Cotton yar:Q lncludip.g cotton thread.'
11. NewsprInt and white printing paper.
18. School exercise and drawing books.
19. All book~ and perlO'dlcals.
20. Fuel wood and charcoal.
21. Agricultural implements.
22. Matches.
2S. 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 wopt
27. Tobacco and. all its products.
28. (i) Country~made shoes (.Jutles).
(Il) Hand-made utensils
(lIl) Cane and bamboo handicrafts.
,(Iv) Earthe;nwares made by I,{umbh~rs.
When ma-nufactured.
(I) without the use of pomer, and
(n) at. a pJ~ce 'O~er than. ~ factOry as de~ined in the Factories Act, 1948 and sold .either· by the maker himself or by an~ member of" his family or' by a cO'-ope .. rative society consist": ing wholly of the' makers of such articles.
. 29. Achar and Murraba except when sold in sealed containers;
30. Charkha, takll and charkha acqessor.ies.
~81. Slate, slate penCils, takhties, black.1nk.:used' for takhties, writing chalks, crayons, foot rules. of. the typ.e ',used in scho'ols, Kalams (pens used for takht~e.s.).
. 32. Betal leaves.
-.33. Bardana including hessian c1o~h, iron ·strips'··and: wooden and Un packing, the sale of which' is,; incidental to·:~lings in any of the 'other gOQds mention~d in this ·Schedule.
114. Cotton padding.
·115. Articles and utensils made of Kansa. Jbelhnetal).
.36. Bullock. carts and 'spare parts thereof.
37. Chillies, chilly powder, tamarind, and turmeric, whole or pOWdered, except when sol,d hi sealed' metall1c or plastic containers. -' "
3S; 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 vegetable seeds ~cluding ,raw cashew nuts; seeds of lucerne and other fodder grass; seeds of sann hemp; bulbs; crOmS;' rhizomes suckers arid tubers; budgrafts, cuttin'gS, layers and seedliJigs; plants.
43. Plaintain leaves, patravaUs and dronas.
44. Handloom fabric.s "Of all varieties exclusive of pile carpets, braids, borders, laces and trimmings.
45. "Khadi" and ready-:ma.de garments and other articles prepared from Kha~li.
Explanation. -..:. For the purpose of this entry ~'Khadi" ~ means any cloth woven on handloQn1 in India from
cotton, silk or wo-oien yarn' 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. (1) Handlo'om and parts thereof.
(ll) the following handloom accessories, namely: _ (a) Rach (b) Fani (c) Cotton h""lds (d) Shuttles (e) Bobbins (f) PIns (g) Pickers,
(iii) The follow~ng handlO'Om a'l:l~iliary 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 fo!lowing .attachnlent to- ,handlooms n~ely: Wooden dobbies.
48. Kumkum including liquid kUmkum."
49. Mangalsutra with black glass beads sold at a pri.c~ not exceooing ten rupees each.
50: Bailgles ·of glass and plastic.
51. S~kwonn eggs and silkwo~ cocoons.
52. Stamp-papers and stamp,'3'.'sold by vendors duly authorised under the provil;;ions of the indian $talnps ,Act, 1899, and the Court Fees Act, 1870.
53. Medicinal mixtures prepared' by any registered pharmacy or dispensary, under the prescription' of- a register!!d med~cal practitioner.
54. Condoms and the advertising and publicity materials . r.elating thereto.
Q5. ~eral ores. 56. Mango .stone and mango kernels •
57·. .€hlor:oquine including NivaquiIi, Camoqu,in and Resochin tablets.
58. G(1)ar gas plants ~nd its components· J,lamely' (i) Biogas engines; (ii) htogas plants and (iii) biogas holders and chulhas (burner"); (iv) agricultural and municipal waste conv'ersion devices producing energy .
59.' SOlar"energy eqUipment, namely (1.) 'Solal' water heaters . an:d; systems;' (il)' Solar crop driers and~ systems' (iii) E3Q:)ar" 'refrigel'atiQIis, cold' storage and air-conditioningsy~tems; (tV) Solar stills and; desalimi.tion systeri1S;· Jv) ,1::!:Q~ar·pp.ll1ps·bas~d,on,Solar thermal and solar photovoltaic ~:r;l.Y~rs.io~.; (vi) Solar pow~r generating s~te~; (vii) ~bHn' cookers; (viti), Concentrating and pipe type' solar
y;:;::
65S SERIES I No. 5g
OFFICIAL GAZETTE-GOVT. OF GOA (EXTRAORDINAlW No.5) 1ST ,APRIL, 1992
collectors-; (ix) flat pl~te 'solar collectors; (x) Solar pl).oto':' voltaic modules and panels for water pumping and ~ other applications; (xi) Black continuously plated solar selee~ tive coating sheets (in cut ·length or in coils) fins and tubes; (xii) Vacum tube solar collectors, (xiii) Solar Photovolta1c cells .. modules _ and other, systems/devices.
60. Windnlills and ~y' specially designed _ deVices whlch ar'e powered by wind 'energy including electric gen_erators~ pumps powered by wind energy;
61. -Electrically operated vel1icles including battery powered or fuel-cell powered vehicles;
62~ Eq~ipments for-utilising ocean-waves and thermal energy In the oceans;
6a. (i) Stirling engine; (m Solid briquettes made of agricultural/urban wastes; (iii) Enquettes manufacturing plant ~d machinery (ivj Thermal efficient improve cook,:,stove '(chulha); (v) Biomass based Stirling Engines; (vi) ~iant, machinery, -equipment, raw material required for Indus- ' trial/Distillery effl,?ent treatment pla:nts.
64. The following life~saving drugs:-
(i) Amylobarbitone Sodium Injection; (Ii) Pnentoin SO(li.um Injection (Dilantin); (iii) Isoprenaline Injection; (iv) Edrephonium Choloride Injection (Tension); (v) Amino caproiC; Acid Injection (Amicar);,~' (vi) Trasylol- Injection; (vii) D~~epan Injection; (viii) Streptoltinase Injection; (ix) Polymysin Sulphate Injection; (x) COlistin _SUlphate Tablets and !JijecUon; (xi) Colistin Sulphomethate Injeetio,ri; (xii) Methicillin Sodium Injection;
(xiii) Glaxocillin Sodium Injection and Capsules; (xiv) Gentamicin Sulphate Injection (Geramycln); (xv) Carbomicillin Injection (Pyopen) j .
(xvI) Trimetheprin/SuIphamethazazole T"blets (Septrin); \
(xvii) 5~FlourouracU Injection; (xviii) Methotrexa.te Injection and Tablets;
(xix) LincOmicin Hydrochloride . Injection, and cap~ 'sules;
(xx) Thiotepa Injection; (xxi) Actionomycin D Injection; (xxii) Vinblastine 'Sulphate Injection;
(xXiii) Vinoristine Sulphate Injection; (XXiv) Mytomycin q ,Injection; .(xxv) Dopa and its Capsules; (xxvi) Rifamycin Capsules;
(xxvii) Chorionic Gondadotrophin Injection (Antin~· trons) ;
(xxvIII) Allopurinol Tablets (Zytone); (xxix) Belcomycln InjectionS; (xxx) Oral Rehydration Salt (ORS).
65. Bicycles, bicycle tyres and tubes.
66. Certified seeds of pulses and oil seeds.
67. ~utan KeroseJ;le stoves.
Any goods manufactured, processed' or assembled ·in the' State of Goa: by any Small Scale Industry set. up en or. after 1~7~1983, 'which has not gone into production and has not' effected any sale.of the goods manufactured, vrocessed 0.1' _assembled by it on any date prior to, 1-7-1983 'at -the point' of sale made by such Small -Scale .Industry for.R - period of fifteen years from the date o.f _first ,sale of the goods manUfactured, processed ot:' assembled, effected by such Small Scale ,Industry -on or a;ft~r '. the date of its registration unde:r the Goa, ,Sales Tax Act. 1964,
N otV,iithstanding, anything contained hereinabove but subject to ___ other. provisions .of this entry,' any Small Scale ,Industry s,et up _on or after the first day of October, ,,1991, and :which has not 'effected any sale of goo'p's manufactured" processed or assembled by it on any date prior to i the first day of October, 1991, shall be entitled for th~ ben~it of this, entry for a period of
15 years or 'upto .1:he reaChing of, a .tax liability amount equal to the capital cost of the Industry invested in land, building and machinery only, Whichever 'ls, later.
Provided that-
.(1) The Small ScaJ,e Industry is also registered as. such 'Small Scale Industry v.-ith the Directorate' of Industries; Government of Goa.
(11) In the case of a Small' Scale Industry, wWch has been established by transferring the ownership, shifting or dismantling of a Small Scale I1}dustry, the first sale for the purpose of this notification shall be de'emed to be 'the sale effected by. the erstwhile Small Scale Industry since 'the first"com~ mencement' of the nianufacture, processing Qr assemblil1g by it notwithstanding the transfer of ownership, shifting or dismantling of such &maU 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 exemptiol!, -for the balance of the unexpired period of five years a..'ld on expiry 'of such period of five years, if the expiry, date falls on or after 1~7w1983 for a further period of ,ten years from such eJ:C:piry date,
(iv) Such-' Small Scale Industry' produces a Certificate from the Direct9rate 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 certifjcate 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 manu¥ factured, processed or as_sembled by such indust!:y .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 -DirectQ..
rate of Industries, Government of Goa' that the· said Industry is not of high pollutant nature.,
. , (vi) Notwithstanding anything, contained In' the afore:-
said 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 de8ler clRimin'g exemption, furnishes to-, his Assessing Authority a declaration obtained from selling Small Scale 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 m?JlIler' and also render true and complete. account' of alt tl)e purchases, sales and stocks, of goods made by him from Small Scale Industries availing benefit of the entry,
PrOvided further that the benefit of exemption from tax under the Goa Sales Tax Act, 1964 under this entry Mall not be avanable to Small Scale Industdes Qf 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
(1) Primary metallurgical 'producing ittdhstrles zinc, lead, copper. / aluminium and steel;
(it) Paper, pulp aI1a newsprihtsj (iii) Pesticides/insecticides-; (iv) Refineries; (v) Fertilizers;
(vi) Paints; (vi!) Dyes; (viii) Leather tanning; (ix) Rayon; (x) 'Sodium/Potassium CyanIde; (xl) FOllndry; .; ...
J~i
j :'~.··.iii. ~~~~~~~~~~====~====~ .. -.~=-."'~=. "===
LiL
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SERIES I No: 52
OFI''lCIAL GAZE'ITE-GOVT. OF GOA (EXTRAORDINARY No.5) .
659 1ST APRIL, 1992
'(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. Galcind p.etroleum, coke ..
7'0. Disposable syringes and needles.
71. Baby food (cereals) except baby milk.
72. Hosiery (machine knitted cotton goods like -banians, \ chaddies/jangias, cotton mufflers, tapas, ~tockings. socks, handgloves).
73. Sport goods.
74. Toys.
75. Kerosene.
76. Liquified petroleum gas used for household purposes.
77. SpriI~kles Irrigation -system. and the Drip Ir~igation, system.
7-8. Electronic goods manufactured and sold by the units established in Goa.
,79. Computers. manufactured and sold by the units established in Goa.
-80. BisclIits (riot packed), toasts, cakes (locally manufac-tured) and pastries.
81. Silk fabrics.
82. Karanji oil.
83. Kitchen ware (all kinds) used for couking.
84. Pres~d~~ c~o~ers. 85. AnY goods manufactured, processed or assembled in the
State of Goa by any Medium/Large Scaje 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':'1987 at the point of sale made by such Medium/Large. Scale' Industry for a periud, of ten' years/five years. respectively, from the date of fir~t sale, or from the date of first consignment/branch . transfer as the case may be, of the
~~~ =~c~retar~~;:~~ ~~d=~~b!~d,o~;t~~d t~ date of its registration under' the 'Goa Sales Tax Act, 1964.
Notwithstanding . anything cuntained 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 Dctober, 1991, shall be entitled'to the 'benefit of this entry: for a period "Of 12 ,years oJ; 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 Scale Industry referred to here~ ,in above is also registered as such Industry with the Directorate General of Technical Development, New Delhi have been issued Industtial Licence under Industries'Development and Regulation Act, 1951 by the Government of India in the concerned Ministry or such other Registration Authority as the case may be; ,
(ii) Such Medium or Large Scale Industry produces a Certificate from the Directorate of Industries, GO~ vernment of Goa that the 'Industry is not a high polluting Industry; . .
(Iv)
, In case of Medium/Large Scale' Industry which was established by transferring the ownership, shifting or dismantling of a Medium/Large Scale Industry, the first sale for the purpose of this entry shall be deemed to be the sale effected by the erstwhile Medium/I!;arge Scale Industry -since the first' commencement of the m'anufacture, processing or assembling by ~it notwithstanding the- transfer of ()wnership, shifting ,or dismantling of sucih Me_dium/Large Scale Industry;
Medium/Large Scale Industry produces a Certificate obtained from the Directorate of Industries, Government of Goa at the end of eiVery 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 prOvisions of the Act, within the time limit prescribed.
(v) In the case of SmaIl and Medium Scale Industries which graduate irito Medium and Large Scale Industries' respectiv~Iy, the benefit, of exemption from tax,shall be available in such Industries for a~peIiod of'ten years or five years respectively, from the date of first sale/consignmentjbranch transfer as the case may be after ~eir -graduation into Medium or Large Scale· Industries proviQ,ed that such Industries produce necessary certificate to this effect from the :Directorate of -Industries, Panaji and/or the respective Registering A,uthority.
ANNEXURE
Industries of high pp-Uuting nature as declared by the Central Government
(i) Primary metallurgical producing'industries viz:-Zinc, lead, ,copper, aluminium and s,teel;
(ii)' Pa~'er, 'pulp and newsprints; (ill)' P~icides/insecticides; (iv) Refineries;
( v ), Fertilizers; (vi) Paints; (vii) Dyes; (viii) Leather- tanning; (ix) Rayon.;
(x) Sodium/Potassium cyanide; (xi) Foundry; (xii) Basic drug;
I (xiii) Storage batteries (lead ,acid type); (xiv) Acids/Alkalis;
(xv) Plastics; (x.vi) Rubber-synthetics; (xvai) Cement;
(xviii) Asbestos; (xix) Fermentati.on industry; and (xx) Electroplating:
Provided further that nothing contained in Ute 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 be deemed to have been so covered under this' entry, except, goods, manufactured by Industries of hj.gh polluting . nature as specified in the Annexur,e, subje~t to the condition that the subsequent seUiJ;tg dealer claiming exemption, furnishes to his Assessing Authority a declaration obtained from selling Medium Scale Industry /Larg~ Scale 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 ma:nner and also renders true and complete account of al~ the purchases, sales and stocks of goods made by him from Medium Scale Industry/ /Large Scale Industry availing benefit of the entry.
86. Black muster, _ cl?ITiander seeds, methi, jeera and khaskas.
87. Pens costing less than Rs. 10/-.
88. School bags ..
'~;,;:\ ,
660 SERIESI No. 52
OFl!'ICIAL GAZEIT~-GOVT. OF GOA (EXTRAORDINARY No.· 5) 1ST APRIL, 1992
89. Crash helmets.
90. Tricycles.
91. Ice.
92. Rakhi.
93. 0) paper (ii)- maps (iii) charts (iv) globes. (v)lnstruments for educational purpose.
94. Footwear when sold at a price not- exceeding Rs. 100/per unit.
THE THIRD SCHEDULE
(See clau.se (ii) of =b-seation (1) of Secti"", 7)
1. Hides and- skins.
2. Coal.
3. Cotton.
4: Iron and steel.
With the meaning as it is attributed to these items by Section 14 of the Central Sales Tax Act, 19.56 as amended from ~ime to time.
5. Jute.
6. Oil seeds.
7. Artifieial silk y~rn._
8. Tyres and tubes of sizes 12-o0X24 and above and flaps thereof.
9. Crude oil with, the same meaning as is assigned to it by clause (He) of Section 14 of the Cen,tral Sales Tax
Act, 1956 as amended from time to time.
THE FOURTH SCHEDULE
(See dau.se' (iii) of SUb-section (1) of Section 7)
THE FIFTH SCHEDULE
(See cla;"'e (iv) of =b-secf;ion (1) of Section 7)
1. Indian Made Foreign Liquor as. defined ip. GQa, Daman and Diu Excise Duty Act,_ 1~ 4(ACt ,5 of 1964:);
2. Foreign' Liquor as defined in Goa, .Daman and Diu Excise Duty A~t (Act 5 of 1964).
THE SIXTH SCHEDULE
(See clause (v) of 8ub."eation '(1) of Section 7)
Sales of cooked food and non-alcoholic drinks served or sold or ?upplied for consumption at or outside any eating house, restaurant. hotel, refreshment room or boarding establishment wliiCh is not a shop or establishment conducted primarily for sale of sweetmeats, confectionery, cakes, biscuits or pastries shall be taxed at the following rates:-
Conditions subject to' which rate in column (3) is applicable
1 2
(1) 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/-.
,(2) 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/-.
(3) Where the average price per item/dish exceeds Rs. 20/-.
Exemp~ion:
No ta~ shall be leviable under this Schedule when the annual turnover does' not exceed Rupees two lakhs and the average price per item/dish does hot exceed Rs. 6/-.
Rate of tax
3%
6%
12%
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 ot item/ jdishes covered in the menu card.
(2) Every registered dealer effecting sales of cooked food and non-alcoholic drinks shal~ make a declaration before the Appropriate Assessing Au~ority within 30 days from the commencement of the year, specifying the items/dishes normally sold Dr 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.
THE SEVENTH SCHEDULE
(See c!au.se (vi) of sub-section (1) of Section 7)
Sr. No. Description of go-ods Rate of ta."{
1 2 3
1. Plant and machinery including Twelve per cent cranes
2. Television sets, video cassettes re- Twelve p~r cent corders and players, prerecorded video cassettes and video game equipments.
3. Furniture of all kinds. Twelve per cent
4. Crockery of all kinds. Twelve per cent
5. Any item to be specified, by Govern- Twelve per cent ment by notification.
THE EIGHTH SCHEDULE
(See c!au.se (vii) of 8Ub-8ection (1) Of Section·7)
1. Tractors.
THE NINTH SCHEDULE
(Bee ,Cla,use (viii) of .sub-section (1) oj Section "I)
1. Edible oil.
2 .. Hydrogenated vegetable oil including vanaspati.
3. Readymade garments.
4. Fer:tilizers and manures.
5 Betal 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.
(iil 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 des/ cribed _ plant protection appliances.
(b) The following pesticides for plant protection: 0) Insecticides and acaricides. (ii) Fungicides (iii) MO'luscides. (iv) Herbicides (weedicides). (v) Rodenticides. (vl) Germicides' and bactericides. (vii) Fumigants.,
~ '~--------............ -----------------
1 L
O~CIAL,\lAZETrEl7":GQVT .. PI!'QQ(A , (:&)~T!tAqRiQWA/'tY_N9.,:Q):,
.66,1
:l:STAPRm,J9~2
,TliE'l'ENTH . .sCHEDULE .. '
(~ee c~u8e (iX) of 8Ub:'8iciiihn';~:{J of" s~ctwn--7)'" 1: "PhC;t6gr~ph~.~:',.APd ')t~:er- ·.s~~,er~.-s -'a~d_ "¢~l~~g<~~s! "t'eh~es,
films and' plates, paper and cloth and other parts and ". acc~~so,ries' requi~ed for: .. u!,>e,;- th.er~with.: .. :-.-.
2. Cabon black a:nd'rtilSber' cne:micpJs. S".:· Mil~,- ,products. '-.,.' .
4. All.uci.hti1.im· utEinsiis.' '5;; ·Cinernatographic·:,films. 6: T~~::~n~ ~~'ff~~.· .....
"7:- ··-Sewing---}ha'chin~'s .. ",\. . 8. Roofing tiles.
. ' ;
. :-'
:" 9~_ ,'q,f.k~Hhg ·:ca,r4s.' -1I1yl.tatfon", 'card,s, ljumour c~~~:s. ;-'a:ri(,l, ':_'.',pictul'e .p<?st,·cards.:.> .'. . , .... - .... ",-' -
10. Cashew kernels.
11: :,~w ?~_~hew: !luts. . :~. '
'l~.'Bal>ymilk. 'c'
-,--'-~-
THE <ELEVENTH SCHEDULE
~:,)~·ce. 9Ia~8e" (x) t?f. 8?t~-~e.c:ti~n. (n_ oj .Se~tion/t) 1. Motor vehicles.incl\1:ding chassis.of motor-vehIcles.
2. Motor cycles., and cycle combination, motor scooters, motorettes and three wpeelers.
3. Drugs and medicines (including I. V. Drips) except those specified in entries. Nos .. 57 (tnd_ 64· ,of· the Secop,d Sche-dule. '.' . - , ,'- ,
4. Gold' anrl" silver ornaments riot ccontairii'ng- 'any :precious .. ,stOil~.s • .-,synthetic -or art,ificial stones, ,or' pearls whether 're~ ,Pt:_ cultured or, any_ other,.·var1ety! 0'(, st~es~ . , .: ~/- ,-. - . ' , . , ," , - , - ..
THE'TWEL1<"TH SCHEI!ULE
(Bee cu.use (xi) of 8!ib-.ecl:ion (1) 01 Bect;o", "I)'
, 1.· S~re. parts. of, m~tor::yehicles including batterieS; ,
2. Spare parts 'of motor cy~les, motor' scooters, motorettes a.nd three vy-heelers.
THE' THIRTEENTH' SCHEDULE
(8eeclil ... ,,(xli/of';;'b-~<:twn (n .lSec-lion'o
1~ ,Motor'_ tyre~ 'an~' tu~ ,irt,clt,tding ,flaps b,ut"_excluding tYl'e,S,_ tub:es' ',iltId flaps' '~peCjffed }n -entry No . .8 of the third schedule. ' " '
,2. Tyres,- tubes and_flaps,-of motor cycles, 1)1otor scootet:'s, "motorcttes' and three' wheeleri'i.' ' .
,?"-
4. AU _ ,kinds of -w~ll ~nd ;,:floor til~ (inc.~~d:~ng gl~zed, V-it-rum,' -mosaic' and plastic· tiles)., 1
THE FOURTEENTH SCHEDULE
(See clause (xiii) of .mb.06ect!on '(-1)-'01' Section' '1)
1". ,Cement. ' 2. Articles 'of ~'!ement 'and 'asbeStOs.! '
,THE FIFTEENTH SCHEDULE
(Bee c!aUse(:<i"j 01 ."b-secti61t (1) of Beati<m7)'
"THE SIXTEENTH SCHEDULE
(See clqu.se (xv) of .sub-section- (-if" or-Section 7) , , -
,-,l;·:,Tele.vision sets ahd antenas" televiSion monitors and :; -components,-, parts and'acc~sories_-of any 'of"th~in except
, those televisi,O)l U!-Qnitors .-~nd., cQTP:PQl.lE:';~ts, parts and accessories" \vhich ' are' pritn:arily in'eaiit' "for use as raw materials in the manufacture, and, sale of 'rv sets" and /ante~as "-hyl- industries registered' with 'the 'prescribed
, . ' authdritie,iv '[lryd certified ~ by Direct0rate': of 'lndustri~s : and Mines,. Panaji.
. 2: 'Close Ciro~it: television s~ts; theii' {lurts,_ accesso.ries -and :-,-:~comp'on:ent$' except those parts, accessories and' comp-o
, p.ents '.whi~1}. ~~e. p'rin,'lapily.' meal).t for,_ use, as, r~\y, ,mate, ,~ial$' i~ ):t.l~.,(~:' maP-lJfactu;r:e,' anq .~ale:, of close, ci,r~.\1it t~l~'-vision 'sets by "Indq,strjes' register.ed with the prescri:b~d authorities and certIfied,' by 'tlie_ Direct-orate,'-or Tndus-tties and Mines, Panaj~.
:THE,SEVENTEENTH SCHEDULE
(Se£!, ,'clause '(~vi) :oi Sub:sectiOn: rtf o!r-sectio~'7J ' .,', - ',,'" '.' - - :'-' ," , ' ' -.';-. ': -... ,~ .
THE EtciH:rEENTH SCHEDULE
(See clause (xvii) Of sub~section..- (1) 0/ Sectio~t 1/
. ,<,-'
THE NINETEENTH 'SCHEDULE
(See.clause (xv'iii) <J/ 8uQ-8ection (tyo! Secti.9n 7)
THE TWENTIETH SCHEDULE
(Bee,c!au.se (Xix) of 8Ub-seatio" ' (1) of Bectio .. 7) 1.' M~th~ -spirit 'which: i~ 'comrrier'cially ;knri~n 'as :p'et~lj
diesel oil,_ aviation spirit and aviation turbine, fuel. 2. Furn~~e:' 0,11 ~nd' "~ub~titute furndce fuel including low
, Sulph,ur -Heavy- Soock. .
3 .. Naphtha.
THE TWENTY-FIRST SCHEDULE'
(8ee -clause '(xx\ 'Of sl.!-b-section (1) of Section 7)
(See clause (xxi) of sub~section (1), of Section 7)
mE TWENTY THIRD 'SCHEDULE , ,
(See clause (xxii) of sub-section. (1) of 'SeCtion 7)
THE'TwENTY FOURTH' SCHEDULE
. (See Cla',us~: (xxiii) of ~.uQ~Section '(1) of -Section 7)
,THE ,TWENTY FI~S()HEDULE
(See clause (xxiv) of sub-see~ion (1) of Section 7)
THE TWENTY SIXTH SCHEDULE
(Sec clause (xxv) of sub-section (1) of Section 7)
THE TWENTY ,SEVENTH SCHEDULE
. (See (hause (xxvi) of sub-section 1) of Section 7) .
THE TWENTY EIGHTH SCHEDULE,
" : :(-8ee clause' (xxvii) of'~mb-section_(1) 'Of-Section 7)."
,
662 S~RIESI No. 5:2
OFFICIAL GAZETTE ~ GOVT. OF GOA (EXTRAORDINARY No. 5) 1ST APRIL, 199:2
Statement of object. and reason.
Certain amendmimts to the Goa Sales Tax Act, 1964 are necessary with a view to restrncture· the rate of tax leviable under the Act. It is also .proposed to levy tax at different rates. In the Budget proposal presented to this August House, certain exemptions, reductions in rate of tax, enhancement of rate of tax have been proposed. This Bill seeks to give effect to the Budget proposal also.
Rnancial Memorandum
No financial implications are involved towards. implementation of provisions of this . Bill since no additional, expenditure shall be incurred. on account o.f proposed amendment. The' existing staff will 'attend to any work that may arise on account of introduction of provisions sought to he incorporated in the. Act.
The exact quantum of additional revenue that can accrue on account of the proposed measure cannot be anticipated a\ this stage.
Memorandull) 'on Del~gated Legislation"
Clause 2 of the proposed Bill enables the. Government, by· notification in the Official Gazette to add, to olnit from or otherwise amend any of the Schedules without affecting. the. entries in the. Second Schedule. Thedelegation is of the normal character.
Panaji 31st March, 1992.
Assembly.Hall; .... 31st March, 1992,.
•
. RA VI S. NAIK Ch.1.ef Minister
M. M. NAIK Secretary to the Legislative
Assembly of qoa
Legislative Assembly of Goa , :-,
A
BILL
A BiU to restTUfJturethe rates o/salestax leviable under t.he Apt: .
The Gover.nor has, in pursuance of article 207 of the Constitution of India, recommended to the Legislative Assembly,' the· introduction· and consideration .of the Goa Sales Tax (Amendment) .. Bill, 1992. . .. :.
M. M~ NAIK Secretary, Legislature ,D'epartment
(Ann~xure. fo Bill No, 50f 1992)
. GOA SALES, TAX (AMENDMENT) BILL. 1992
THE GOA, DAMAN AND DIU SALES TAX ACT, 1964 (Act 4 of 1964)
........ ' .. -: ....... : ........................................ '. ......... -... ; ....... .. Section "I. Rq,te,of ta~,·.- (1) The tax payable by a dealer
under this Act shall be levied on the taxable turnover at .the following rates,-,namely: -
(a l _ in respect': of goods specified 'in -the' -first Schedule, at the rate of 12 paise in the rupee;
(b), in respect of -'goods specified in 'the Third Schedule, at th~ rate. of 4 P3:ise in the rupee;
. (bb) _ in respect, of goods specified in the Fourth Sche:_.:Chile, at the rate of 25 paise iIi the rupee;
(bbb) in respect of -goods speCified in 'the Fifth Schedule, at'trye rate of 17 paise in the rupee;
(bbbb) in respect of goods specifi'ed -in the Sixth'Schedule at the rate specified under column 3 therein;
. (bbbbb) in respect of goods. ,specified in the Seventh Schedule at the rate specified under column 3 therein; . .
(c) in respect of any other goods, at the rate of seven paise in the rupee:
Provided that the Gove:rnm~nt may, by notification in the-: Official' Gazette add to, or .omit ,from 01', ot.herwise amend the First and the Third Schedules, wihout affecting the entries in the Second Schedule:
Provided further that if in respect of any goods o~: 'class of goods the Government is of opinion that it .is -expedi'ent ·in the interest of the general public so to do, it may, by DOti:
fication in the Official -Gazette, direct that the tax in respect of the taxable, turnover of such goods or class of goons shan, 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.
. THI!:'FIRSTSCHEDULE
(See ?l8:use :<.~) ,of sub-S~~ti?n. (1) of section. 7)
L Moto~ ,\'~~i.c~es ,in~,l!l~ing_.,C~!lSSiS. o'f It1;·~tor: v~icl~s-, . ~pare parts 'or 'motor -vehicles 'lhcludirtg batteries, motor'tyres and tubes including flaps, but excluding_ tyres, tubes andflaps specified in the entry No. 11 of the Third.Schedule.
2. Motor 'cycles and: cycle 'combinations, motor scooters, motorettes and ,tyres, tubes_ ·and spare 'parts of motor cycle.si -motor: scooters( 'tnotorettes.:' - -~ -,
3. Refrigerators·'-and -a-ir-:conditionhig' plants -and component ,parts ther,eof. '
4. \-Vireless reception instruments and' a:p'paratus'; -radios and' radio gramophones, transistors, electrical valves, accumur lators, amplifiers and 'loud speakers and spare -parts and accessories thereof.
5. Cinematographic equipment including ,cameras, prQjectors, and sound-:- recording' and" rep'roducing equipin:ertt,:'recording ,tape, lenses, films and pa,rts and-~cce:ssories .. r~quired for ,use·there\V~th,exC.ludi~.g films ,cer~ifie4 by the, .central Board' of Film' Censors to .be' predomiJ;1antly educational in nature. .- .'" ..
6. Phot~gra:phic 'and other: eam~1'as_ and. ,e~l~~ger~;' ']en~~s, film and plates, paper and cloth and oth~r ,parts and
.. accessories required for use therewith:" -:-:. ''':.' , "
''''1: All clocks;time~pieces and watches and parts th~r~of. , . 8. Iron and steel safes and almirahs.
9. All arms including rifles, revolvers, pistols and ammunition for the' same: '
10. Cigarette~·cases 'and nghters.-~ ...
11. Tape recorders, dictaphone and other similar':- appa;ratus for recording sound and,sp~re:p_arts th.ere.-of." -,'-
12. Sound transmitting equipment including telephones and loud speakers and spare parts thereof.
, ,. '", - .
13. TYPewrite~s, tab'Ulating machines, 'calCUlating machirie3 and -duplicating- machines-_ and parts thereof ..
14. Binoculars, telescopes and opera glasses .
15. Gramophones and component parts thereof.
16. Gramophqne, t:ecords.
17. Domestic electrical appliances_ including fans-and fluorescent lighting. 'tubes- but. -other .-than_ torchesj",torch.- cells and filament lighting bulbs. .
SERIES I No. 52
OFFICIALGAZETI'E ~GOVT. OF GOA ( EXTRAORDINARY No.5)
663 1ST .APRIL, 1992
18. Perfumes, depilatories. cosmetics and toilet articles exclu~ ding soap in all ,its forms. hair oils, shaving brushes, toothbrushes and dentifrices.
19. Vacuum flasks of all kinds including thermoses.
20. Iron and steel furniture.
21. Sheets, cushions, pillows, mattresses and other articles made of foam rubber or plastic foam or other synthetic foam.
22. Country liquor other than urac and feni (cashew/coconut) and country liquor manufactured from Mahuwa flowers popularly known as 'Bevda' in the Districts of Daman and Diu.
23. Motor spirit which is commercially known as petrol, di~sel oil, aviation spirit and aviation turbine fuel.
24. Table cutlery including knives, forks and spoons.
25. Carpets and. durries except made of khadi or of handloom but excluding durries of the size not exceeding 30 sq. feet in area specified in the Entry No. 38 of the Second Schedule.
26. Ivory articles, including articles inlaid with ivory.
27. Ladies hand·bags and vanity bags.
28. Playing cards.
29. Furs and articles of personal and domestic use made therefrom.
30. Crockery.
31. Leather goods other than footwear (and sports goods).
32. Adrema machines.
33. A~roplane and its spare parts.
34. Explosives.
35 Furnace oil and substitute Furnace, Fuel including Low Sulphur Heavy Stock.
Su. 'All kinds of- wall and floor tiles" (inCIUdin~ glazed, vitrum, mosaic marble & plastic tiles) marble and all articles made of marble.
37. All kinds of laminates such as formica, sunmica, decolam and others of similar kind. '
38.
39.
40.
Naphta.
Television sets and antennas, television monitors and components, parts and accessories of any of them except those television -monitors and components, parts and and accessories which are primarily meant for use as raw materials in the manufacture and sale of T. V. sets and ~tennas by Industries registered with the prescribed authorities . and certified by Directorate of Industries, Pariaji.
41. Closed circuit telev,ision sets, cameras, video televisions, video cassettes, video players, parts, accessories and components of' any of them except those parts, accessories and components which are primarily meant for use as raw materials in the manufacture and sale of closed circuit television sets, cameras, video televisions, video cassettes and video players, by industries registered with the prescribed authorities and certified by the Directorate of Industries, Panaji.
42. Cement.
43. Articles of cement and Asbestos (other than those specified in entry No. 36).
44. Commercial electrical appliances (other than those specified in entry No. 3). ~
THE SECOND SCHEDULE
(See section 10)
Tax-Free Goods
1. All cereals and pulses'including all forms of rice (except when _ sold. in sealed containers).
2. Flour inclu(jIng atta, maida, suji and bran -(except when so~d in sealed containers).
;. 3~' Bread ..
4. Meat (except when sold in sealed containers).
'5. Fish (except when sold in sealed containers).
6. Fresh eggs.
7. Live stock including poultry.
8. Vegetables, green or dried (excluding dehydrated vege· tables) and vegetable seeds and plants (other than medical preparations) (except when sold in sealed containers).
9. Fresh fruits.
10. Sugar,' gur, molasses and s.ugarcane.
11. Salt.
12. Fresh milk, whole or separated and milk products made exclusively out of milk, without addition or admixture of any other ingredients.
13.
14.
15. Ghee ( ............ )
16. Dahl, butter and khoa.
17:- All varieties of cotton, woollen, 'rayon. ~r artificial silk fabrics.
18. Cotton yarn including cotton thread:
19. Newsprint and white printing paper.
20. School exercise and d~a~ing books.
21. AU books and periodicals.
22 ............. .
23. Fuel wood and charcoal.
24. Agricultural implements.
25. Matches.
26. Cattle feeds including fodder, poultry feed and pig feed.
27.
28. Electrical "energy.
29. Fertilizers and manures including oil cakes.
30. Water but not aerated water or mineral water or water sold in "bottles or sealed containers.
31. Raw wool.
32. Tobacco and all its products.
33.
34.
(i) Country-made shoes (Juties)
(ii) Hand-made utensils
(iii) Cane and bamboo handicrafts.
(iv) Earthenwares made oy Kumbhars
When manufactured
(i) without -the use of power, and'
(iii at a place other than a factory as defined in the J.i .... actories 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.
Achar and Murraba except when sold in sealed. containers.
35. Charkha, takli and charkha accessories.
36. Slate, slate pencils, takhties, black ink used for takhties, writing chalks, crayons, foot rules of the type used in schools, Kalams (pens used. for takhties).
37. Betal leaves, betal nuts, kat and edible lime.
38. Durries of the size not exceeding 30 sq. feet in area.
39. Bardana including hessian cloth, iron strips and wo'oden and tin packing, the sale of which is incidental to dealings in any of the other goods mentioned in this Schedule.
:'1 :
J , :'1 ,;1 ~i (j
i;:\ d d ?!
664 SERIES I No. 52
OFFICIAL GAZETTE - GOVT;OF GOA ( EXTRAORDINARY No.5) 1ST APRIL, 1992
40. Cotton padding.
41. Articles and ut~nsils made of Kansa (bellmetaI).
42. Bullock carts --and spare parts thereof.
43. Chillies, chilly powder, tamarind and turmeric, whole or powdered, except when sold in sealed ~ontainers. /
44. Coconut in shell and separated kernel of coconut other , than copra.
45.
46.
47. Farsan.
48. Films certified by· the Central Board of. Film Censo,rs to be predominantly educational in nature.
49.- Flowers (excluding artificial flowers).-
50. Flower, fruit and vegetable seeds; seeds of lUcerne and other fodder grass; seeds of sann hemp; bulbs; croms; rhizomes suckers "and tubers; budgrafts, cuttings; layers and seedlings; plants.
51. Plantain leaves, patravaUs and dronas.. . 52. Handloom fabrics of all varieties exclusive of handloom
fabrics \of pure siIlt. pile carpets, braids, ,borders laces and trimmings.
53. "Khadi" and ready-made garments and other articles prepared from Khadi. '
Explanatipn - For tlle purpose of this entry "Khadi" means any cloth woven on handloom in India: from cotton, silk or woolen yarn hand-spun in India or -from- the mixture of any two. or all such yarns.
54-. Products of Village Industries '3.S defined in the Khadi and Village Industries ConUniss~on Act. _ '] 956.
55. (i) Handloo.rn and parts thereof.
56.
57.
58.
59.
60.
61.
62.
63.
(il) The follo.wing handloom accessories, namely:
(a:) Rach
(b) Fani
{c) Cotton healds
(d) Shuttles
(e) Bobbins
(f) -Pins
(g) Pickers
(iii) The following handloom auxiliary machines namely:
(a) Warping frames wor_ked by harid.
(b) Se-ctional drum type -warping machine worked by hand and V-shaped creel used therewith.
(iv) The following attachment to handlooms namely: Wooden dobbies.
Ku"mkum (including liquid kumkum).
Mangalsutra with black glass beads sold at a price not exceeding ten rupees' each.
Bangles of price not exceeding rupee one per. pai!'.
Silkworm eggs and silkworm cocoons.
Stamp~papers and stamps sold by vendors duly authorised under the provisions of the Indian Stamps- Act, 1899, and the Court Fees Act, 1870.
( ............ ) Fishing equipment other than mechanised boats and vehicles.
64. (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 ari'imal scaring machines.
(viii) Spare parts and accessories for hereinabove d'escribed plant protection appliances.
(b) The following pesticides for' plant protection,.:
(i) Insecticides and acaricides.
(ii) Fungicides.
(iii) Moluscides.
(iv) Herbicides (weedicides).
(v) RodentiCides.
(vi) Germicide/:! and bactericides.
('Vii) Funiigants.
65. MediCinal :rpixtures prepared by any registered pharmacy or dispensary, under the prescription of a registered medical practitioner.
66. Condoms (and the advertising and publicity materiafs relating theretd).
'67. MUneral ores.
68. Any goods manufactured, processed or assembled i; the State of Goa by any Small Scale Industry' set up on or after the date of-· coming into force of this notification, which has not gone into production and has not effected any sale of the goods. manufactured, pro-cessed or assembled by it on any date prior to the date of coming into force of this Notification, 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 manufac~ tured, processed' or assembled, effected by such Small Scale Industry on or after -the da~e of its registration under the Goa Sales ~ax Act, 1964.
Notwithstanding anything co.ntained hereinabove but subject to other proVisions of this en.try, any Small 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 gopds manufactured, processed or assembled by it on any date prior to the first day of October, 1991. shall be entitled for the benefit of· this entry for a period
\ of 15 years or upto the reaching of a tax liability amount equal to the ~apital, cost of the industry invested in land, building and machinery only whichever is later.
Provided that-
(0 The 'Small Scale Industry is also registered as such Small Scale Industry with the Directorate qf Industries, Government of Goa.
(ij) In the case of a 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 uotification shall be deemed to be the sale effected by the erstwhile Small Scale Industry s.ince the first commencement of the manufacture, processing 'or assembling by it notwithstanding the transfer of ownerShip, shifting or dismantling of such Small Sc-ale Industry.
(iii) In the case of a Small Scale Industry enjoying the benefit of five years exemption under entry 68 as it stood imrp.ediately prior to the date of coming into force of this no.tif<ication, it shall continue to enjoy the exemption, for the balance of the unexpired period' of five years and on expiry of such peIiod of :five years, iif the expiry date falls on or after the date of coming into_ force of this notification, for a further period of 1'0 years from s~ch 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 add~ced' that the
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!l6§ 1ST .APRIL, 199~
. (v)
industry has actually been in the production -during the relevant period ana the sales of gOods manufactured. processed or assembled by such industry have been duly claimed in the qua.rterly returns fHed as per the provis:ions of the Act, within the time limit prescribed:
The' Sl'n.all Scale Industry set up on or after coming into force of this 'Notification produces a Certificate from the Directorate of Industries, Government of Goa that the sald Industry is not· of high pollutant nature. ' .
(vi) Notwithstanding anything contained in the aforesaid provision, the subsequent sales of gooc;ls covered by this entry made by any of the dealers registered under the said Act, shall also be .q.eemed 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 E Small ScnJe Industry or from each of the subseque.nt s:cllers 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 Small Scale Industr,ies availing ~beneIit of fue entry: .
'Provided further that the benefit of, exemption from _ tax under the Goa Sales Tax Act, 1964 under this entry' shall
'not be: available to Small Scale Industries _of high polluting na:tur~ as deel,ared by the Central Government and mentioned in the Annexure herebelow- which will be set up -within the ,State of Goa on or after the' coming into force, of this, "Notification.
ANNEXURE' Industrie;s of-high polluting nature as declared by
Central Governptent
(1) PrimaliY metallurgical producing industries viz:-Zinc, lead, copper. al.uminium and steel;
(H) Paper, pulp and newsprints; (iii) Pesticides/insecticides; (Iv) Reflflerles; -(v) Fertilizers; (vi) Paints;
(vii) Dyes; (viii) Leather tanning; (Ix) Rayon; (x) Sqdium!Potassium -'Cyanide; (xl) Foundry; (xli) Basic drug; (xlii) Storage batteries (lead acid type); (xiv) -':Acids/Alkalis; (xv) Plastics;
' .. (xvl) RuQber"syntl)etles. _~" . (xvii) -.Cement;·
:(xv!!!) Asbestos; . " ~ (XJx;) FermeIitation' industry; and,
. '(Xx) Electroplating .. ( ..................... )
69. Mango stone and mango kernels.
10. Chloroquine (in.cluding Nivaquin CumoqUIn and- Reso-' "hl.n) tablets.
71. Gobar gas plantS and its components namely' (1) Biogas .engines; (U) biogas plants_ and (iii) blogas holde.rs a:p.d.
. ,chulhas (burner) (iv) agricultural and municipal waste "'. Con~ersion devices producing ~ergy .. :
11. A Solar energy equipment, nam~.1y r(i)' Solar water: heaters and systems (ii) Solar crop driers and system; (iii) Solar refrigerations, cold storage arid ':air condi':: tionlng systems; (iv) Solar stills _and desalination
.. systems; (.y) Solar pumps based' on solar thermal and Solar photovoltaic conversion; (vi) Solar power generating system; (vii) Solar' cookers; (viii) Concentrating and pipe type. solar. collectors; (ix) flat plate solar collectoz:s;" (x) Solar-- photovoltaic modules. ",~d panels for water pumping, and othe~ applications;
. :(xi) Black. continuously plated solar selective coating sheets (in cut length, or in COils? > fins. and tubes;
(xU) Vacuum tube solar collectors;
(Xiii) Solar Ph'otovoltaic cells,· mOdules and' other systems/devices. '
7-1. 'B Windmills and any specially deslgned deviceS Which are powered by wind energy including electric geriera~ tors" pumps powered, by- wind energy;· '
. , . \ 71. C Electrically operated vehlcles including ba,ttery powered
or fuel-cell powered vehicles; .
71: D Equlpments for utilising ocean· waves and thermal energy in the ocea~;
71. E (I) Stirling engine; (Il) Solid briquettes made of' agrl-. cultural/urban wastes; (iii) ,Brlquettes- manufa~g
plant and machinery; (iv) Thermal efficient:- -imPro,!,~ cookstove (chullia); (v) .Biomass. based -Stirling Engf_~ nes; (vi) Plant, machinery, eqUipment, raW ·mat~a.l required for . Industrial/Distillery effluent treatment, plants.
72. .The. follo'wing life-saving drugs:-
(I) AmylobarbltoneSodlum Injection; (it) Pnentoin' Sodium Injection (I>Uantln);
,. (iii) Isoprenaline Injection; (Iv) Edrephonium -ChlOride Injection (Tension) :._ ('v) Amino Caprolc 4,cid Itijection (Amicar) j~ ,
(vi) Trasylol Injection;' (vii) Diazepam -Injection; (viii) Streptokinase Injection; (Ix) Polymyx!nSulphate Injection; (x) Colistin Sulphate Tablet$ 3.lJ.d Injection; (xi) Coli~tin Sulphometha~e Inje'Ction; , (xii) 'MethicilUn Sodium -Injection;
(-xiii). Glaxocillin .Sodium Injection and Capsu~; (xlv) Gentsmlcln Sulphate . Injection (Ger~y6in); (xv) CarbomicilUn Injection (Pyopen); (xvi) Trimetheprin/Sulphamethazazole Tablets
(Septrili.); . (xvii) ~5-Flourouraci1 Injection; (xviii) Methotrexate 'Injection and Tablets;
(.xix) Llncomlcin Hydrochloride Injection arid. Cap-sules; .
(xx). Thiotepa Injection; (xxi) Actionomycin D' Injection;
(x..'di) ,Vinblastine Sulphate Injection; (xxiii) 'Vinoristine Sulphate Injection: (xxiv) Mytomycill- C-Injecti9n~ (xxv) Dopa 'and its Capsules;.
(xxvi) Rifaniycili Capsules; (xxvii) Chor1onic Gondadotrophln Injection (Antln":
_ trons); " (xxviii) Allopurinol Tablets (Zytoll:e);
(xxix) .I~elc~mYcin Injections; . (xxx) Oral Rehydration Salt (ORS).
73. Bicycles, b1C~?le tyres and tubes.
74. _certified see_cis of puls~s and ,Oil ,'seedS.
75. Nutan Kerosene stoves.
76.·· CalCined Petroleum Coke:
77.' Drugs and Iv.Iedipines (i:p.clusive of I. Y. Dmps).
78. Disposable s~inges and ~eedJ.e.s.
79. Baby food (cereals) except baby milk.
80 . .-Hosiery (Machi_he. knitted cotton goods like "ban1ans. chaddies/jangias, cotton mufflers, topas; stockings, socks, handg~oves).
81. Sport, goods .
82. Toys.
83'. Kerosene.
84. Liquified Petroleum gas used for ~ household purposes.
85. Any goods l)'lanufactured, processed or 'assembled :In the State- of Goa by any' Medium/Large .Scale Industry except those of high J1011uting·-nature as declared:by tJo-
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OFFICIAl.. GAZETTE.·~ GOVT, OF· GOA ( EXTRAORDINARY No.5) 1ST APRIL, 1992
Central Goverrim'ent and menti'6i1ed in the Annexure .app~lJded hereto~ set up 'On or after the date of.' coming mto- 'fbree ot tliis Notification, which has. not gone into production and has not effecte'd any sale of the go'Ods raanufacture<;1. processed or assembled by th~ on :'~ny
, ~t~_, pr,~or to· _ the- -date_ of_ coming into force of this Notification,- at, the-, point of sale made by -such Medium! /Large Scale Industry for a period of 10 years/5 years pespective.ly:. fr'om the. date 'of first sale, or from the date of first consignment/branch tanMer as the case may .be, of the goods manufactured, processed or -assembled, -effe"cted -:bi such Medium hr' Large Scale Industry on or after the date of its regisbati6n under the. ,G!>t\ $al~s 'l'ax Act~ 1964.
NbtWltlistatidlfig ·anYthing c61ltaitie.dherein ab<>ve but 8Ubj~ 'to' otb"er' proVisions of this 'entry, any Meditllli/Large Scale: Iildustry set up on 'or ,·after -the-- first day of' October •. 1991. and' which has. -not g'Qne into· production ·and -has not effected· ·any-' 'sate of gOods manufactured,- processed or assembled by it on any date prior to the first -day of October, It)91, shall be entitled to the benefit of this entry for a period of 12 years or tUl the -reaching of a tax liability amount equal to the capltal cost _ of -the. industry invested ,in land, b~ilding and 'machinery only. whlc~ever is later:
,Provided that-
(i) The 'Medium/Large, Scale Industry referred' to herein ," above ·Hi- alsb registered as such Industry with the Dlrec~ torate General of Technical'Development" NeW 'Delhi have been issued Industrial lice_nce_ under Industries _ Development al.ld Regulation A,ct, 1951 by the Goveroment of India in the concerned Ministry or such other Registration Authority as the case, may be;
(ll) Such Me'cUum or Lar&"e ,Scale Industry produces a certificate from 'the Directorate of Industrles, Government of Goa, that the Industry Is nota high pollutant Industry;
(Ill) In case of Medium/Large Scale Industry which was estabUshed by transferring the ownership, shifting or dismantling' of a Medium/Large Scale_ Industry, the. first_ Sale30r the purpose_ of th:is- l'io,tificatioD. shall be deemed to be the sale effected by the
erstwhile Me.:uum/Larg-e Scale Industry since the first commencement of the manufacture, processing or assembling by it notwithstanding the transfer of oWnership; shifting or dlsmantling of such Medium/Large Scale Industry; .
(tv) ¥edium/Large Scale Industry produces a- certificate obtained from' the-Directorate of Industries; Govern
ment of, Goa., at: the, end of every &rd 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 produc.t1on during the, relevalit period and -the sales of goods manufactured, ,processed or 'assembled by such' mdustry have been duly claimed in the quarterly returns- 'filed as per provisions of the Act, within the. time ·Itmltprescrtbed,
(v) In the case of Small and Medium ScRle. Industries which graduate Into Me<num and Large Scale Industries respectively, the benefit of. exemption. from .. tax shall be a.vailable to such industries' for a period ot 10 years or 5 years. respectively, from the_ date of. First sale/consignment/bran'ch tran:sfe'r as tne caSe may be, after their' graduation into M.edium or Large Scale Industries provided that such Industries produce a necessary certificate to thfs effect trom
. the Directorate of Industries, Panaji and/or the, respe,ctive ,Registering Authority. ,
ANNEXURE,
Industries of .hlgh polluting nature as. declared by the e_eDtral .Gove~ent
~(i) Primary metallurgical producing industries viz:-Zinc, lead, copper, aluminium and -'steel;
'(Ii) Paper, pulp .and newsprlnts; (iii) Pesticides/Insecticidesj (iv) Refineries;
(V); Fertlilize.rs;, (vi) l?aints; (vii) Dyes;
·{vIIi} Leather tafin!ng;
,(btl Rayon;
(x) Sodium/Potassium cyanide;
(xf» Foundry;
(xti) Basi.c drug;
(xiii) Storage batt~ries (lead acid type) j
(x:iv) Acids/Alkalis;
(xv) Plastics;
(xvi) Rubber-synthetics;
(xvii) Cement;
(xvhl) Asbestos;
(xix) Fermentation ~dustry; and
(xx) Electroplatln&,'
Provided further that nothing contained In the aforesaidC provisions, shall -affect the subsequent sales of goods covered:" by this entry made by any of the dealex:s registered under-the said Act, which shall als_oc be deemed to have. been so covered under this ~entry, except goods. manufactured byIndustries of. high polluting nature as specified in the Annexure. subject to the condition that the - subsequent sellingdealer claiming exemption, furnish~ to this Assessing ,Authority a declaration obtained from selling Medium Scale Indus- . try/Large Scale Industry or from each of the subsequent. sellers in series -of sales by successive dealers as the casemay 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 l\-Iedium Scale Indust,ryj /Large- Scale Industry availing ·benefit of the entry.
86. Sprinkler Irrigation system and the Drip Irrigation system.
'87.
88.
89. Electronic goods manufactured and sold by the unitsestablished. in Goa.
90. Computers mRnufact~red and sold by the units estabUshed in Goa.
91. Biscuits (not packed) Toasts, cakes (locally manufac-· tured) and pastries. '
1.
2.
3.
4
5.
6.
7.
.8.
THE THIRD SCHEDULE
(See clause (b) of SUb-section (1) of section 7)
•.............. Kerosene
ID.des & Skins
Coal
Cotton
Iron & Steel
Jute
Oil seeds
With the sal'ne meaning at it is attributed to these items ... by section-14 of the' Central' Sales Tax Act, 195.6 all amended. from time to' time.
9. Artificial silk yarn
1Q. Karanji oil
1-1. Tyres and tubes of sizes 1200X24 & -above and flaps t thereQf.
12~ Crude' 'oil-:-'With the same meani~g 'as is asstgned to it by clause (ilc) of Section 14 of the Central· Sales, Tax. Act, 1956 as ,-amended-- from time' to tiine. '.
13. Baby· foods.
14. Edible oils.
15. Hydrogenated vegetable oils, including VanaspatL
THE FOURTH. SCHEDULE
(See clause (bb) of SUb-section (1) of section 7) \ ----
.1. FO:t;ei~ -U,quor;:, _,as .defined- ,in: .. ~·',Goa, ,Daman and DIll Excise D1lty Act, 1964 (Act 5 of 1964).
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OFFICIAL ,.GAZETTE - GOVT. OF GOA ( EXTRAORDINARY No.5)
667 1ST APRIL, 1992
THE FIFTH. SCHEDULE
(See clause (bb?) of sub-sectiQn (1)- of section,7)
1. ,Indian made foreign liquor as defined in. the Goa, Daman and'Diu Excise Duty Act, 1964 (Act 5 of 1964).
THE SIXTH SCHEDULE
(See clause (bbbb)- of sub-se'etion (1) of section 7)
Sales of cooked food and. non-alcoholic drinks served or 'sold or supplied for consumption at or outside any eat,ing house, restaurant, hotel, refreshment room or boarding establishmEmt' which is not a shop or' establishment conducted 'primarily for sale of sweetmeats, con:t:ectionery. cakes, biscuits or. pastries shall be taxed at the following-rates:-
Sr. Conditions subject to which rate in ' Rate of tax No. Column (3) is applicable
(1) (2) (3)
(1) Where the average price per item/dish 3%-does not exceed Rs. 3/- and/or the Ima-ximum price fer any individual item/dish does net exceed Rs. 5/-.
(2) Where .the average price per item/dish 6% exceeds Rs. 3/- but dees not exceed Rs. 10/~ and/or ~e l11axiptUll1 price for any individual ite,m/dish exceeds Rs. 5/-but does not exceed Rs. 20/-.
(3) Where the average price pe~ item/dish 12% exc;eeds Rs. "l0/-.
Exemption:
No tax shall be leviable under this Schedule when the annual turnover does net. exceed Rupees 'One lakh and the ave;,. rage price per item/dish does not exceed Rs. 3/-.
" Notes; (1) The average price per item/dish shall be cal-. ·culated 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 Appro'priate Assessing Authority within 30 days from tru,;commencement of the __ year, specifying' the items/dishes normally sold or served or supplied by him a;ongwith their respective prices prevailing on the last day of the previous ye~r. "
, (3) In calculating taxable turnover, sales of cooked food and non-alcoholic drinks purchased lo'cally 'on payment of tax shall be excluded.
(4) In respect of the year 1990-91, the declaration required to be made under (2) above shall be furnished to the Appropriate Assessing Authority within 30 days from the date of ,publication of this Act in the Offficial Gazette.
THE· SEVENTH SCHEDULE
(See clause (hbbbb) of SUb-section (1Yof section 7)
Sr. No. Description of goods
1 2
1. Plant and machinery including C~anes.
2. Television sets, video cassettes recorders and players, ~ prerecorded video cassette and video game L
equipments.
3. Furniture' of all ldnds. /
'4. Crockery of aU kinds~
5. Any item to be specified by Government ,by notification.
Rate 'of tax
3
Twelve per cent
Twelve per cent
Twelve per cent'
Twelve per cent
Twelve per cent
M. M. NAIK 'Secretary to, the Legislative
Assembly' of Goa.
GOVT. PRINTING PRESS '-- GOA (Impr-ensa Nacfonal- Goa) ,PBICE - Bs. 2 - 90 Ps •