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 Schedule ‘E' appended to the said Act, as follows, namely:-
In Schedule ‘E' appended to the said Act, for the existing entries against serial number 6, the following entries shall be substituted, namely:-
"(6) Sale of cooked food and non-alcoholic beverages by shacks allotted by Tourism Department:
"A" Category Shacks as classified by Tourism Department, Government of Goa
|Rs. 10 Lacs ||Rs. 25,000/- per year |
|"B" Category Shacks as classified by Tourism Department, Government of Goa ||Rs. 10 Lacs ||Rs. 20,000/- per year |
"C" Category Shacks other than shacks mentioned in (a) and (b) above
|Rs. 10 Lacs ||Rs. 15,000/- per year |
This Notification shall come into force from the date of its publication in the Official Gazette.
By order and in the name of the Governor of Goa.
Vasanti H. Parvatkar, Under Secretary, Fin. (R&C).
Porvorim, 31st March, 2010.