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The Goa Tax on Entry of Goods Act, 2000
The Goa Tax on Entry of Goods Act, 2000
Sections
2. Definitions.
Section 23. Levy of tax.
Section 33B. Set-off in respect of tax paid goods in certain circumstances.
Section 3B4. Collection of tax by registered dealer.
Section 45. Collection of tax by Central Government or the Government.
Section 56. Penalty for collection in contravention of section 4.
Section 47. Payment and disbursement of amounts wrongly collected by dealers as tax.
Section 78. Registration of dealers.
Section 89. Definitions.
Section 910. Levy of tax.
Section 1011. Levy and collection of tax and penalties.
Section 1112. Exemption of tax in certain circumstances.
Section 1213. Restriction to registration, etc.
Section 1314. Returns and assessment.
Section 1415. Security deposit.
Section 1516. Cancellation of assessments in certain cases.
Section 1617. Payment of tax for entry of goods escaping assessment.
Section 1718. Payment of tax in advance.
Section 1819. Payment and recovery of tax.
Section 1920. Power to withhold refund in certain cases.
Section 2021. Recovery of tax from certain other persons.
Section 2122. Liability of firms.
Section 2223. Assessment of legal representative.
Section 2324. Tax payable on transfer of business, etc.
Section 2425. Power of State Government to exempt or reduce tax.
Section 2526. The Authorities.
Section 2627. Change of incumbent of an office.
Section 2728. Appeals.
Section 2829. Appeal to the Tribunal.
Section 2930. Revisional powers of Commissioner and Deputy Commissioner.
Section 3031. Revision by High Court.
Section 3132. Limitation in regard to passing orders in respect of certain proceedings.
Section 3233. Appeal to High Court.
Section 3334. Rectification of mistakes.
Section 3435. Maintenance of accounts by dealers and issue of sales bills or cash memorandum.
Section 3536. Powers to order production of accounts and powers of entry, inspection and seizure.
Section 3637. Recognition of excise/sales tax checkposts or barriers for the purposes of the Act.
Section 3738. Transit of goods by road through the State and issue of transit pass.
Section 3839. Forwarding agency, etc., to submit returns.
Section 3940. Submission of certain records, by owners etc., of vehicles and boats.
Section 4041. Offences and penalties.
Section 4142. Cognizance of offence.
Section 4243. Composition of offences.
Section 4344. Assessment, etc., not to be questioned in prosecution.
Section 4445. Bar of certain proceedings.
Section 4546. Courts not to set aside or modify assessment except as provided in this Act.
Section 4647. Burden of proof.
Section 4748. Refund of tax in certain cases.
Section 4849. Power to make rules.
Section 4950. Laying of rules and Notifications before the State Legislature.
Section 5051. Power to remove difficulties.
Section 51
goa-tax-on-entry-of-goods-act-2000.json
•
51 Sections
•
Goa
{
"id": 16488,
"slug": "goa-tax-on-entry-of-goods-act-2000",
"title": "The Goa Tax on Entry of Goods Act, 2000",
"short_title": "The Goa Tax on Entry of Goods Act, 2000",
"act_number": "Goa Act 14 of 2000",
"act_year": 2000,
"act_type": "STATE",
"location": "Goa",
"law_status": "unknown",
"enactment_date": null,
"description": "The Goa Tax on Entry of Goods Act, 2000",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"agricultural produce or horticultural produce\" shall not include tea, coffee, rubber, cashew, cardamom, pepper and cotton; and such produce as has been subjected to any physical, chemical or other process for being made fit for consumption, save mere cleaning grading, sorting or drying;\n(b) \"assessee\" means a person who is liable to pay tax;\n(c) \"assessing authority\" means any officer empowered to make an assessment under the Goa Sales Tax Act, 1964 (Act 4 of 1964);\n(d) \"Assistant Commissioner\" means a person appointed by that designation by the Government under the Goa Sales Tax Act, 1964 (Act 4 of 1964);\n(e) \"business\" includes any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern and any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern;\n(f) \"Commissioner\" means the person appointed to be the Commissioner of Sales Tax in the State and includes an Additional Commissioner;\n(g) \"dealer\" means any person who in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes an occasional dealer, a casual trader, a non-resident dealer;\nExplanation I.\nExplanation II.\nExplanation III.\nExplanation IV.\nExplanation V.\nExplanation VI.\nException:\n(h) \"Deputy Commissioner\" means the person appointed by that designation by the Government under the Goa Sales Tax Act, 1964 (Act 4 of 1964);\n(i) \"facility/infrastructure\" includes roads/bridges/any river transport facilities like jetty, etc., industrial estates, any other facilities having its impact on movement of goods or processing;\n(j) \"goods\" means all kinds of movable property (other than newspapers, actionable claims, stocks, and shares and securities) and includes livestock;\n(k) \"goods vehicle\" means any kind of vehicle used for carriage of goods, either solely or in addition to passengers (other than aeroplanes and rail coaches) and includes push cart, animal drawn cart, tractor-trailer and the like;\n(l) \"Government\" means the Government of Goa;\n(m) \"local area\" means the area within the limits of a Council constituted under the Goa Municipalities Act, 1968 (Act 7 of 1969), or a Panchayat or Zilla Panchayat established under the Goa Panchayat Raj Act, 1993 (Act 14 of 1994), a cantonment board, any specified area notified by the Government and any other local authority by whatever nomenclature called, constituted or continued under any law for the time being in force;\n(n) \"occasional dealer\" means any person who, in the course of occasional transactions of business nature, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area;\n(o) \"place of business\" means any place where a dealer is doing business and includes:-\n1. any warehouse, godown, or other place where the dealer stores or processes his goods;\n2. any place where the dealer produces or manufactures goods;\n3. any place where the dealer keeps his books of accounts;\n4. any place where the dealer carries on business through an agent (by whatever name called), the place of business of such agent;\n(p) \"registered dealer\" means a dealer registered under this Act;\n(q) \"Schedule\" means a Schedule appended to this Act;\n(r) \"tax\" means tax leviable under this Act;\n(s) \"Tribunal\" means the Tribunal constituted under the Goa Administrative Tribunal Act, 1965 (Act 6 of 1965);\n(t) \"value of goods\" shall mean the purchase value of such goods, that is to say, the purchase price at which a dealer has purchased the goods [* * *] or if such goods have not been purchased by him, the prevailing market price of such goods in the local area;\n(u) \"works contract\" means any agreement for carrying out for cash, deferred payment or other valuable consideration, the construction, fitting out, improvement or repair of any building, road, bridge or any other immovable property, or manufacture, processing, fabrication, erection, installation, fitting out, improvement, modification, repair, conversion or, commissioning of any movable property;\n(v) \"Year\" means the year commencing on the first day of April.\n(B) Words and expressions used in this Act, but not defined, shall have the meaning as assigned to them in the Goa Sales Tax Act, 1964 (Act No. 4 of 1964).\nChapter II\nLevy of tax",
"footnote": "",
"is_definition": true,
"sort_order": 0
},
{
"number": "3",
"title": "3. Levy of tax.",
"chapter": null,
"content": "Explanation.\n1. in respect of which tax has been paid or has become payable in any other local area under sub-section (1), or\n2. in respect of which tax has been paid or has become payable under the Goa Sales Tax Act, 1964 (Act 4 of 1964), and under the Central Sales Tax Act, 1956 (Central Act 74 of 1956).\nExplanation.\n[3A. Refund of tax in respect of tax paid goods.",
"footnote": "",
"is_definition": false,
"sort_order": 1
},
{
"number": "3B",
"title": "3B. Set-off in respect of tax paid goods in certain circumstances.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Collection of tax by registered dealer.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Collection of tax by Central Government or the Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "4",
"title": "6. Penalty for collection in contravention of section 4.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Payment and disbursement of amounts wrongly collected by dealers as tax.",
"chapter": null,
"content": "1. the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the dealer;\n2. the dealer liable to pay the amount shall pay interest at the rate of one and one half percent of such amount for each month of default; and\n3. the whole of the amount remaining unpaid along with the interest calculated under clause (ii) of this sub-section shall be recoverable in the manner specified in section 19.",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Registration of dealers.",
"chapter": null,
"content": "(a) who buys or receives goods liable to tax under this Act and who is doing business in a local area and is registered or is liable for registration under section 11 of the Goa Sales Tax Act, 1964 (Act 4 of 1964), or\n(b) who brings or causes to be brought such goods into a local area or takes delivery or is entitled to take delivery of such goods, the aggregate value of which is not less than two lakhs rupees in a year,\n(i) every dealer undertaking execution of works contract involving the use or consumption of goods entering into a local area;\n(ii) every occasional dealer;\n(iii) every manager or agent of a non-resident dealer; other than a dealer dealing exclusively in the goods specified in the Schedule II, shall get himself registered irrespective of the value of such goods.\n[8A. Savings.\nChapter III",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Definitions.",
"chapter": null,
"content": "(a) \"accessories\" means air-conditioners, music system and any other articles fitted to a motor vehicle and which are not included in the original invoices;\n(b) \"entry of motor vehicle into a local area from outside the State\" with all its grammatical variations and cognate expressions, means entry of motor vehicle, into a local area from any place outside the State for use or sale therein;\n(c) \"importer\" means a person who brings a motor vehicle into a local area from any place outside the State for use or sale therein and who owns the vehicle at the time of its entry into a local area;\n(d) [ \"motor vehicle\" means any mechanically propelled vehicle adapted for use upon roads, whether the power of propellation is transmitted thereto from an external or internal source, and includes a chassis where a body has not been attached, a trailer and two/three wheelers but does not include earth moving machinery such as dumpers, excavators, rollers, cranes, ambu-lift, tractors and vehicle running upon fixed rails or a vehicle of special type adapted for use only in a factory or in any other enclosed premises.]\n(e) \"person\" includes any company or association or body of individuals, whether incorporated or not, and also a Hindu undivided family, a firm, a society, a club, an individual, the Central Government or the Government of any other State, Union Territory, or a local Authority;\n(f) \"purchase Value\" means the value of motor vehicle as ascertained from the invoice and includes the value of accessories fitted to the vehicle, insurance, excise duty, countervailing duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of a motor vehicle:\n(g) \"State\" means the State of Goa.",
"footnote": "",
"is_definition": true,
"sort_order": 8
},
{
"number": "10",
"title": "10. Levy of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Levy and collection of tax and penalties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Exemption of tax in certain circumstances.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Restriction to registration, etc.",
"chapter": null,
"content": "Chapter IV\nReturn, assessment, payment, recovery and collection of taxes",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Returns and assessment.",
"chapter": null,
"content": "(a) the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any Court or any other authority shall be excluded;\n(b) the time during which the assessment has been deferred in any case or classes of cases by the Commissioner for reasons to be recorded in writing shall be excluded.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Security deposit.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Cancellation of assessments in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Payment of tax for entry of goods escaping assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Payment of tax in advance.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Payment and recovery of tax.",
"chapter": null,
"content": "(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the property of the person or persons liable to pay tax under this Act;\n(ii) the person or persons liable to pay the tax under this Act shall pay a penalty equal to,-\n(a) one and half percent of the amount of tax remaining unpaid for each month or for part thereof, for the first three months after the expiry of the time prescribed under sub-section (1); and\n(b) two and half per cent of such amount for each month or for part thereof, subsequent to the first three months as aforesaid.\n(a) as if it were an arrear of land revenue; or\n(b) by attachment and sale or by sale without attachment of any property of such dealer or any other person by the prescribed officer in accordance with such rules as may be prescribed:",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Power to withhold refund in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Recovery of tax from certain other persons.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Liability of firms.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Assessment of legal representative.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Tax payable on transfer of business, etc.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Power of State Government to exempt or reduce tax.",
"chapter": null,
"content": "(i) by any specified class of persons or class of dealers or in respect of any goods or class of goods; or\n(ii) on entry of all or any goods or class of goods into any specified local area.\nChapter V\nTax authorities",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "26",
"title": "26. The Authorities.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "27",
"title": "27. Change of incumbent of an office.",
"chapter": null,
"content": "Chapter VI\nAppeal and revision",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "28",
"title": "28. Appeals.",
"chapter": null,
"content": "(i) in respect of an order of assessment, from the date on which the notice of assessment was served on the appellant, and\n(ii) in respect of any other order, from the date on which the order was communicated to the appellant:\n(b) Notwithstanding that an appeal has been preferred under sub-section (1), the tax or other amount shall be paid in accordance with the order against which the appeal has been preferred:\n(a) in the case of an order of assessment or penalty,-\n(i) confirm, reduce, enhance or annul the assessment or penalty or both;\n(ii) set aside the assessment and direct the assessing authority to make a fresh assessment after such further enquiry as may be directed; or\n(iii) pass such other orders as it may think fit; and\n(b) in the case of any other order, confirm, cancel or vary such order.",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "29",
"title": "29. Appeal to the Tribunal.",
"chapter": null,
"content": "(b) The application for review shall be preferred in the prescribed manner within six months from the date on which the order to which application relates was communicated to the applicant; and where the application is preferred by any person other than an officer empowered by the Government under sub-section (1), it shall be accompanied by a fee equal to that which had been paid in respect of the appeal:",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "30",
"title": "30. Revisional powers of Commissioner and Deputy Commissioner.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "31",
"title": "31. Revision by High Court.",
"chapter": null,
"content": "(b) Where the High Court remits the matter to the Tribunal under clause (a) with its opinion on question of law raised, the latter shall amend the order passed by it in conformity with such opinion.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "32",
"title": "32. Limitation in regard to passing orders in respect of certain proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "33",
"title": "33. Appeal to High Court.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "34",
"title": "34. Rectification of mistakes.",
"chapter": null,
"content": "Chapter VII\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "35",
"title": "35. Maintenance of accounts by dealers and issue of sales bills or cash memorandum.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "36",
"title": "36. Powers to order production of accounts and powers of entry, inspection and seizure.",
"chapter": null,
"content": "(ii) For the purpose of inspection referred to in clause (i), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle or any other place of business or any building or place where such officer has reason to believe that the dealer keeps or is for the time being keeping, any accounts, registers or documents of his business:",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "37",
"title": "37. Recognition of excise/sales tax checkposts or barriers for the purposes of the Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "38",
"title": "38. Transit of goods by road through the State and issue of transit pass.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "39",
"title": "39. Forwarding agency, etc., to submit returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "40",
"title": "40. Submission of certain records, by owners etc., of vehicles and boats.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "41",
"title": "41. Offences and penalties.",
"chapter": null,
"content": "(a) being a person obliged to get himself registered under this Act does not get himself so registered; or\n(b) being a dealer in goods fails to submit a return as required by the provisions of this Act or the Rules made thereunder; or\n(c) fails to comply with a notice issued under section 17; or\n(d) fails to submit a statement as required by section 18; or\n(e) fails to pay within the time allowed any tax assessed on him or any penalty levied on him under this Act; or\n(f) fails to issue a sale bill or cash memorandum in accordance with the provisions of sub-section (2) and (3) of section 35; or\n(g) fails to keep true and complete accounts, shall, on conviction by a Magistrate, be liable to a fine which shall not be less than five hundred rupees but which may extend to two thousand rupees ;\n(a) wilfully submits an untrue return, or not being already an assessee under this Act, fails to submit a return as required by the provisions of this Act or the Rules made thereunder; or\n(b) wilfully submits an untrue statement under section 18;\n(c) fraudulently evades the payments of any tax assessed on him or other amount due from him under this Act; or\n(d) wilfully acts in contravention of any of the provisions of this Act or the Rules made thereunder, shall, on conviction, in addition to the recovery of any tax that may be due from him, be punishable with simple imprisonment which may extend to twelve months or with fine which shall not be less than five thousand rupees but which may extend to twenty-five thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding two hundred rupees during the period of the continuance of the offence.",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "42",
"title": "42. Cognizance of offence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "43",
"title": "43. Composition of offences.",
"chapter": null,
"content": "Explanation.\n(a) \"company\" means any body corporate and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "44",
"title": "44. Assessment, etc., not to be questioned in prosecution.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "45",
"title": "45. Bar of certain proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 44
},
{
"number": "46",
"title": "46. Courts not to set aside or modify assessment except as provided in this Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "47",
"title": "47. Burden of proof.",
"chapter": null,
"content": "(i) in the case of first detection, three times the tax levied or leviable in respect of such goods; and\n(ii) in the case of second or subsequent detection, five times the tax levied or leviable in respect of such goods:",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "48",
"title": "48. Refund of tax in certain cases.",
"chapter": null,
"content": "Explanation.",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "49",
"title": "49. Power to make rules.",
"chapter": null,
"content": "(a) all matters expressly required or allowed by this Act to be prescribed;\n(b) the assessment to tax in respect of a business which is discontinued or the ownership of which has changed;\n(c) the procedure for assessment of Central and State Government Departments, Statutory bodies and local authorities;\n(d) the assessment to tax in respect of a business owned by minors and other incapacitated persons or by persons residing outside the State of Goa;\n(e) the assessment to tax under this Act of any goods which have escaped assessment;\n(f) procedure for registration of dealers under section 8;\n(g) refund of tax collected if the goods have not been consumed, sold or used within the local area;\n(h) compelling the submission of returns and the production of documents and enforcing the attendance of persons and examining them on oath or affirmation;\n(i) specifying the class of dealers who need not furnish statement under section 18; .\n(j) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act;\n(k) generally regulating the procedure to be followed, and the forms to be adopted in proceedings under this Act;\n(l) any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is in the opinion of the Government, necessary for giving effect to the purpose of this Act.",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "50",
"title": "50. Laying of rules and Notifications before the State Legislature.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "51",
"title": "51. Power to remove difficulties.",
"chapter": null,
"content": "Schedule I\n[ See section 3(1)]\n(1) Air-conditioning plants, air-coolers and air-conditioners and parts thereof.\n(2) Brass, bronze and copper articles including sheets, circles, rods, rounds, squares and flats made of brass, bronze and copper but excluding those specified elsewhere.\n(3) Bullion and specie and articles made of gold and silver other than those specified elsewhere.\n(4) Butter, ghee and cheese.\n(5) Cassette tape recorders and players (audio and video) including audio and video cassettes.\n(6) Cement and water and weather proofing compounds.\n(7) Chemicals of all kinds.\n(8) Edible oils including hydrogenated oils and cooking medium.\n(9) Dyes.\n(10) Electrical and electronic goods, appliances, instruments and apparatus and parts and accessories thereof but excluding those specified elsewhere.\n(11) Fibreglass sheets and articles made of fibreglass.\n(12) Fire works and colour matches.\n(13) Foamed rubber, plastic foam or any other synthetic foam articles such as sheets, cushions, pillows, mattresses and the like.\n(14) Furniture of all kinds including treasure chests, safes and lockers and parts and accessories thereof.\n(15) Hardware, that is to say:-\n(i) fittings of doors, windows and furniture (made of base metal and alloy thereof);\n(ii) bolts, nuts, rivets,, screws of base metal or alloy thereof including bolt ends, screw studdings, self tapped screws, screw hooks, screw rings, wire nails, measuring- -tapes and scales;\n(iii) Metallic barbed wire, metallic wire mesh and metallic wire nettings.\n(16) Industrial gas, such as oxygen, acetylene, nitrogen and the like.\n(17) Laminated, impregnated or coated matting materials such as linoleum generally used for floor covering (other than floor tiles).\n(18) Lifts, elevators and escalators whether operated by electricity or hydraulic power.\n(19) Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery.\n(20) Marble slabs and articles made therefrom.\n(21) Medicinal and Pharmaceutical preparations.\n(22) Motor vehicles (all kinds) and parts and accessories thereof including chassis of motor vehicles.\n(23) Non-ferrous castings and ingots and scrap base metals (other than iron and steel scrap) and alloys thereof.\n(24) Paints, colours, varnishes, pigments, polishes, indigo, enamel, bale oil, white oil, turpentine (all kinds), thinners, primers and paint brushes.\n(25) Paper (all kinds) including carbon paper, blotting paper, waterproof paper, PVC coated paper, ferropaper, ammonia paper, stencil paper but excluding photographic paper, pulp boards, art boards, duplex boards, triplex boards, card boards, corrugated boards and the like; cellophane.\n(26) Packing materials namely:-\n(i) fibre board cases, paper boxes, folding cartons, paper bags, carrier bags and card board boxes, corrugated board boxes and the like;\n(ii) tin plate containers (cans, tins and boxes), tin sheets, aluminium foil, aluminium tubes, collapsible tubes, aluminium or steel drums, barrels and crates and the like;\n(iii) plastic, poly-vinyl chloride and polyethylene films, bottles, pots, jars, boxes, crates, cans, carboys, drums, bags and cushion materials and the like;\n(iv) wooden boxes, crates, casks and containers and the like;\n(v) gunny bags, bardon (including batars), hessian cloth, and the like;\n(vi) glass bottles jars and carboys and the like;\n(vii) laminated packing materials, such as bituminized paper and hessian based paper and the like.\n(27) Molasses.\n(28) (a) Petroleum products; that is to say; petrol, diesel, lubricating oil, transformer oil, brake or clutch fluid, bitumen (asphalt), tar, aviation fuel and Naptha.\n(b) Crude oil, liquid petroleum gas (LPG) and kerosene.\n(29) Readymade garments including caps, neck ties and bows.\n(30) Refrigerators including deep freezers, bottle coolers, water coolers, cold storage equipments and the like and parts thereof.\n(31) Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts.\n(32) Iron and Steel scrap.\n(33) Raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product other than those specified in the Second Schedule.\n(34) Rubber and other tyres, tubes and flaps other than those specified in section 14 of the Central Sales Tax Act, 1956.\n(35) Sanitary fittings of every description excluding pipes and fittings of stoneware, cement and iron and steel.\n(36) Spirits and alcohol, that is to say,-\n(i) denatured spirit;\n(ii) rectified spirit;\n(iii) ethyl alcohol.\n(37) Stones, that is to say,-\n(i) Granite stones, slabs and chips;\n(ii) Cuddapah stones and slabs;\n(iii) Shahabad stones and slabs.\n(38) Goods other than those specified in any of the entries in this Schedule, but excluding those specified in Schedule II.\nSchedule II\n[ See section 3(4)]\nSl. No.\nDescription of goods\n(1) Agricultural implements.\n(2) Agricultural machinery.\n(3) Books meant for reading.\n(4) Bread.\n(5) Ballot Boxes.\n(6) Contraceptives.\n(7) Electrical energy.\n(8) Fishmeal, poultry feed and processed animal feed.\n(9) Firewood and charcoal.\n(10) Goods manufactured and sold by S.S.I. M.S.I, L.S.I.\n\t\t\t\t\tavailing benefit of entry 68 or entry 85 of the Second Schedule\n\t\t\t\t\tappended to the Goa Sales Tax Act, 1964 (Act 4 of 1964).\n(11) Goods covered by Second Schedule appended to the Goa\n\t\t\t\t\tSales Tax Act, 1964 (Act 4 of 1964).\nNotifications\nNotifications\n5/7/2000-Fin(R&C)(1).\n5/7/2000-Fin (R&C)(2).\nSerial No.\nDescription of the goods\nRate of tax\n(1)\n(2)\n(3)\n(1)\nAir-conditioning plants, air-coolers and air-conditioners and\n\t\t\t\t\tparts thereof.\n2%\n(2)\nBrass, bronze and copper articles including sheets, circles,\n\t\t\t\t\trods, rounds, squares and flats made of brass, bronze and copper\n\t\t\t\t\tbut excluding those specified elsewhere.\n2%\n(3)\nBullion and specie and articles made of gold and silver other\n\t\t\t\t\tthan those specified elsewhere.\n0.50%\n(4)\nCassette tape recorders and players (audio and video)\n\t\t\t\t\tincluding audio and video cassettes.\n2%\n(5)\nCement and water and weather proofing compounds.\n2%\n(6)\nAmmonia in any form.\n2%\n(7)\nAll chemicals except rubber chemicals and petroleum products\n\t\t\t\t\tbut in-cluding bulk drugs.\n0.50%\n(8)\nDyes.\n2%\n(9)\nElectrical and electronic goods, appliances, instruments and\n\t\t\t\t\tapparatus and parts and accessories thereof but excluding those\n\t\t\t\t\tspecified elsewhere.\n2%\n(10)\nFibreglass sheets and articles made of fibreglass.\n2%\n(11)\nFireworks and colour matches.\n2%\n(12)\nFoamed rubber, plastic foam or any other synthetic foam\n\t\t\t\t\tarticles such as, sheets, cushions, pillows, mattresses and the\n\t\t\t\t\tlike.\n2%\n(13)\nFurniture of all kinds including treasure chests, safes and\n\t\t\t\t\tlockers and parts and accessories thereof.\n2%\n(14)\nHardware, that is to say:\n2%\n(i) fittings of doors, windows and furniture (made of base\n\t\t\t\t\tmetal and alloy thereof);\n(ii) bolts, nuts, rivets, screws of base metal or alloy\n\t\t\t\t\tthereof including bolt ends, screw studdings, self tapped\n\t\t\t\t\tscrews, screw hooks, screwrings, wire nails, measuring tapes and\n\t\t\t\t\tscales;\n(iii) Metallic barbed wire, metallic wire mesh and metallic\n\t\t\t\t\twire nettings.\n(15)\nIndustrial gas, such as oxygen, acetylene, nitrogen and the\n\t\t\t\t\tlike.\n2%\n(16)\nLaminated, impregnated or coated matting materials, such as,\n\t\t\t\t\tlinoleum generally used for floor covering (other than floor\n\t\t\t\t\ttiles).\n2%\n(17)\nLifts, elevators and escalators whether operated by\n\t\t\t\t\telectricity or hydraulic power.\n2%\n(18)\nMachinery (all kinds) and parts and accessories thereof but\n\t\t\t\t\texcluding agricultural machinery.\n2%\n(19)\nMarble slabs and articles made therefrom.\n2%\n(20)\n(i) Chassis of light motor vehicles, spares and accessories\n\t\t\t\t\tof vehicles of all kinds;\n6%\n(ii) Motor vehicles of all kinds other than those specified\n\t\t\t\t\tunder (i) above.\n10%\n(21)\nNon-ferrous castings and ingots and scrap base metals (other\n\t\t\t\t\tthan iron and steel scrap) and alloys thereof.\n2%\n(22)\nPaints, colours, varnishes, pigments, polishes, indigo,\n\t\t\t\t\tenamel, bale oil, white oil, turpentine (all kinds), tinners,\n\t\t\t\t\tprimers, and paint brushes.\n2%\n(23)\nPaper (all kinds) including carbon paper, blotting paper,\n\t\t\t\t\twaterproof paper, PVC coated paper, ferropaper, ammonia paper,\n\t\t\t\t\tstencil paper but excluding photographic paper, pulp boards, art\n\t\t\t\t\tboards, duplex boards, triplex boards, card boards, corrugated\n\t\t\t\t\tboards and the like; cellophane.\n2%\n(24)\nPacking materials namely:\n(i) fibre board cases, paper boxes, folding cartons, paper\n\t\t\t\t\tbags, carrier bags and cardboard boxes, corrugated board boxes\n\t\t\t\t\tand the like;\n2%\n(ii) tin plate containers (cans, tins and boxes), tin sheets,\n\t\t\t\t\taluminium foil, aluminium tubes, collapsible tubes, aluminium or\n\t\t\t\t\tsteel drums, barrels and crates and the like;\n(iii) wooden boxes, crates, casks and containers and the\n\t\t\t\t\tlike;\n(iv) gunny bags, bardon (including batars), hessian cloth,\n\t\t\t\t\tand the like;\n(v) glass bottles, jars and carboys and the like;\n(vi) laminated packing materials, such as bituminized paper\n\t\t\t\t\tand hessian based paper and the like.\n(25)\nMolasses.\n2%\n(26)\nPetroleum products; that is to say:\n(i) petrol, diesel, lubricating oil, transformer oil, brake\n\t\t\t\t\tor clutch fluid, bitumen (asphalt), tar and others, aviation\n\t\t\t\t\tfuel and Naptha;\n10%\n(ii) crude oil, liquid petroleum gas (LPG) and kerosene.\n2%\n(27)\nReadymade garments including caps, neck ties and bows;\n2%\n(28)\nRefrigerators including deep freezers, bottle coolers, water\n\t\t\t\t\tcoolers, cold storage equipments and the like and parts thereof.\n2%\n(29)\nRolling shutters and collapsible gates whether operated\n\t\t\t\t\tmanually, mechanically or electrically and their parts.\n2%\n(30)\nIron and Steel scrap.\n2%\n(31)\nRubber and other tyres, tubes and flaps other than those\n\t\t\t\t\tspecified in section 14 of the Central Sales Tax Act, 1956.\n2%\n(32)\nSanitary fittings of every description excluding pipes and\n\t\t\t\t\tfittings of stone-ware, cement and iron and steel.\n2%\n(33)\nStones, that is to say,-\n2%\n(i) Granite stones, slabs and chips;\n(ii) Cuddapah stones and slabs;\n(iii) Shahabad stones and slabs.\n(34)\nCoal with the meaning as it is attributed to the said item by\n\t\t\t\t\tsection 14 of the Central Sales Tax Act, 1956, as amended from\n\t\t\t\t\ttime to time.\n0.50%\n(35)\nMineral Ore.\n0.50%\n(36)\nPlastic granules, plastic chip or liquid including PVC, LDPA,\n\t\t\t\t\tHDPE, Polypropylene, Lldpe, Nylons, Polyterences and\n\t\t\t\t\tPolycarbonates.\n0.50%\n(37)\nWelding Electrodes.\n2%\n(38)\nRubber Chemical and Carbon black.\n2%\n(39)\nPolythenen bags, plastic woven sacks (HDPE &LDPE).\n2%",
"footnote": "",
"is_definition": false,
"sort_order": 50
}
],
"metadata": {
"Act ID": "goa081",
"Act Number": "Goa Act 14 of 2000",
"Enactment Date": "",
"Act Year": "2000",
"Short Title": "The Goa Tax on Entry of Goods Act, 2000",
"Type": "STATE",
"Location": "Goa"
},
"updated_at": "2026-09-29 21:52:44"
}