In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the "said Act" and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules 'B' 'C' and 'D' appended to the said Act, as follows, namely:-
I. In Schedule 'B' appended to the said Act,-
(i) for the entry against serial number (61), the following entry shall be substituted, namely:-
"(61) Handicrafts manufactured locally."
(ii) after the existing entry at serial number (159), the following entry shall be inserted, namely:-
"160 Cement concrete blocks manufactured out of the materials purchased locally from the registered dealers."
II. In Schedule 'C' appended to the said Act, for the existing entries at serial numbers (25) and (26), the following entries shall be substituted, namely:-
(I) and Indian Naval Canteen Services located in Goa, to the members of the Armed Forces, Civilian personnels, paid from the Defence Estimates, and to Ex-service Personnel stationed in Goa, either directly through retail outlet or through Canteen Stores, other than liquor and alcoholic beverages, air conditioning plant including air conditioners and air coolers and their components, parts and accessories; refrigeration plant and all kinds of refrigerating appliances and equipments including refrigerators, deep freezers, mechanical water coolers, bottle coolers, walk in coolers and components, parts and accessories of any of them; television sets and antennas, television cameras, television monitors and components, parts and accessories of any of them; closed circuit television, cameras, video television, video players, video cassettes, audio cassette players and recorders, disc players and components, parts and accessories of any of them; electrical and electronics instruments, apparatus and appliances, domestic electrical appliances, motor vehicles, motor cycles, motor scooters, motorettes and three wheelers; cell phones and parts and components thereof; DVD, CD, DTH, parts and components thereof; computers and parts and accessories thereof, as per Table below:-
III. In Schedule 'D' appended to the said Act,-
(i) the existing entry at serial number (68) shall be omitted;
(ii) after the entry at serial number (71), the following new entry shall be inserted, namely:-
"(72) Sanitary napkins and diapers including adult diapers."
This Notification shall come into force with effect from 01-04-2013.
By Order and in the name of the Governor of Goa.
Ajit S. Pawaskar, Under Secretary, Finance
(R&C).