DEMO
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THE GOA VALUE ADDED TAX ACT 2005- SCHEDULE - HISTORY
Schedule E
SCHEDULE 'E'
(See sub-section (1) of section 7)
Sr. No.
Class of dealer
Limit of turnover
Rate of composition
1
2
3
4
(1)
Reseller other than dealer of liquor in packed bottles, dealer effecting sale by transfer of right to use any goods and importer.
Rs. 50 lakhs.
0.5%
(2)
Reseller of liquor in packed bottles other than importer.
Rs. 50 lakhs.
5%
(3)
Hotel, Restaurant, eating house, refreshment room, boarding establishment serving food and non-alcoholic beverages other than starred category of hotel.
Rs. 50 lakhs.
3%
(4)
Hotel including Bar and Restaurant serving food, alcoholic and non-alcoholic beverages other than starred category of hotel.
Rs.50 Lakhs.
6%
(5)
Works contractor other than importer.
Rs. 50 lakhs.
2%