The Goa Tax on Infrastructure Act, 2009

{
    "id": 16489,
    "slug": "goa-tax-on-infrastructure-act-2009",
    "title": "The Goa Tax on Infrastructure Act, 2009",
    "short_title": "The Goa Tax on Infrastructure Act, 2009",
    "act_number": "(Goa Act 20 of 2009)",
    "act_year": 2009,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa Tax on Infrastructure Act, 2009",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"classification of land\" means the classification assigned to land by zoning or use;\n(b) \"commercial building\" means a building or structure consisting of shop, godown or office premises, either on ground floor or any other floor, used wholly or partly for business activities;\n(c) \"competent authority\" means such authority or officer of the Government, as the Government may, by notification in the Official Gazette, specify;\n(d) \"floor area\" means floor area as defined in the Planning and Development Authority (Development Plan) Regulations, 2000, or any subsequent regulations thereto made under the Goa (Regulation of Land Development and Building Construction) Act, 2008 (Act 6 of 2008), for the time being in force;\n(e) \"Government\" means the Government of Goa;\n(f) \"industrial building\" means any building or structure constructed for the purpose of carrying out medium and large scale industrial activities within or outside the areas earmarked and notified as industrial estates/areas, but does not include building constructed for carrying out small scale industrial activity;\n(g) \"infrastructure\" means the provision of potable water, electricity and other amenities like roads, drains, foot paths, sewerage system, etc.;\n(h) \"local authority\" means a Municipal Council constituted under the Goa Municipalities Act, 1968 (Act No. 7 of 1969) or a Panchayat constituted under the Goa Panchayat Raj Act, 1994 (Act No. 14 of 1994) or a Municipal Corporation constituted under any law and includes the Goa Industrial Development Corporation constituted under the Goa Industrial Development Act, 1965 (22 of 1965);\n(i) \"notification\" means a notification published in the Official Gazette;\n(j) \"prescribed\" means prescribed by the rules made under this Act;\n(k) \"\"residential building\"\" means any building or structure consisting either of a single self contained unit having built up area of more than 100 square meters or more than one independent unit used for domestic purpose but does not include building constructed for educational institution, orphanage, old age home, home for spastic/retarded children [or housing for locals under the Government Scheme] or by any other non-profitable organization and such other organizations as may be notified by the Government in public interest;\n(l) \"Schedule\" means the Schedule appended to this Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Tax on Infrastructure.",
            "chapter": null,
            "content": "Explanation:-\n(a) where a building proposed to be constructed is in a land earmarked for commercial use/zone, the rate of tax applicable thereto shall be as applicable to commercial buildings irrespective of its use;\n(b) where a building proposed to be constructed is in a land earmarked for other use or in zone other than commercial zone, in any plan in force, such as residential or settlement zone, where commercial utilization of building is done partly on the ground floor or any other floor, the rate of tax applicable to commercial buildings shall be charged only to the floor area which is used for commercial purpose while for other area of the building which is used for residential purpose, the rate applicable to residential building shall be charged while assessing infrastructure tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Act not in derogation of other laws.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Local authority not to issue construction Licence.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Local Authority not to issue Occupancy Certificate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Penalty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Offences by Companies.",
            "chapter": null,
            "content": "Explanation:-\n(a) \"Company\" means a body corporate and includes a firm or an association of individuals; and\n(b) \"Director\" in relation to a firm means a partner in the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Recovery or Refund of Tax on Infrastructure.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Power to remove difficulties.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Repeal and Saving.",
            "chapter": null,
            "content": "Schedule\n( See section 3)\nClassification of Land Use in Outline\n\t\t\t\tDevelopment Plan (Odp)/ zoning Plans\nClassification of Land Use in Outline\n\t\t\t\tDevelopment Plan (Odp)/ zoning Plans\nCategory of Building or Structure Build on the\n\t\t\t\tLand Mentioned in Outline Development Plan (Odp)/ zoning Plans\n\t\t\t\tand as Specified in Column (1)\nCategory of Building or Structure Build on the\n\t\t\t\tLand Mentioned in Outline Development Plan (Odp)/ zoning Plans\n\t\t\t\tand as Specified in Column (1)\nRate of Tax on Infrastructure Payable Per\n\t\t\t\tSquare Meter of Floor Area\nRate of Tax on Infrastructure Payable Per\n\t\t\t\tSquare Meter of Floor Area\n(1)\n(2)\n(3)\nResidential\n(1) Residential building or structure which admeasures 100\n\t\t\t\tsquare metre or below\nNil\n(2) Residential building or structure which admeasures 101\n\t\t\t\tsquare metre or above\n[Rs. 100/-]\nCommercial\n(3) Commercial building or structure\n[Rs. 250/-]\nIndustrial\n(4) Industrial building or structure\nRs. 100/-\nClassification of Land Use in Regional Plan\nClassification of Land Use in Regional Plan\nCategory of Building or Structure Build on the\n\t\t\t\tSaid Land Use in Regional Plan\nCategory of Building or Structure Build on the\n\t\t\t\tSaid Land Use in Regional Plan\nRate of Tax on Infrastructure Payable Per\n\t\t\t\tSquare Meter of Floor Area\nRate of Tax on Infrastructure Payable Per\n\t\t\t\tSquare Meter of Floor Area\nSettlement\nResidential\n(1) Residential building or structure which admeasures 100\n\t\t\t\tsquare meter or less\nNil\n(2) Residential building or structure which admeasures 101\n\t\t\t\tsquare metre or above\n[Rs. 100/-]\nCommercial\n(3) Commercial building or structure\n[Rs. 250/-]\nIndustrial\n(4) Industrial building or structure\nRs. 100/-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        }
    ],
    "metadata": {
        "Act ID": "goa079",
        "Act Number": "(Goa Act 20 of 2009)",
        "Enactment Date": "",
        "Act Year": "2009",
        "Short Title": "The Goa Tax on Infrastructure Act, 2009",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:52:44"
}