The draft Goa Value Added Tax Bill 2003 passed by Legislative Assembly has been put on web-site for information and reference for general public.
The information does not purport to be the Value Added Tax Act which will be effective from the date of notification.
The Act when notified in the Official Gazette will be the official Value Added Tax regime law.
The Department is not liable for any information and material used from the above mentioned Bill.
THE
(BILL NO. 19 OF 2003)
A
BILL
to provide for and
consolidate the law relating to the levy and collection of Value Added Tax on
sales of goods in the State of
Be it enacted by the
Legislative Assembly of Goa, in the
Fifty – Sixth year of
1. Short title, Extent and Commencement.-
1) This Act may be called the Goa Value Added Tax Act, 2005.
2) It extends to the whole of the
State of
3) It shall come into force on such date as the
Government may, by notification in the Official Gazette, appoint:
Provided
that different dates may be appointed for different provisions of this Act and
any reference under any such provision to the appointed date, shall be
construed as a reference to date of enforcement of that provision.
2. Definition.- In this Act, unless the context otherwise
requires,-
(a)
"agriculture" with all its grammatical variations and cognate
expressions, includes horticulture, the raising of crops, grass or garden
produce, and also grazing ; but does not
include dairy farming, poultry farming, stock breeding, the mere cutting of
wood or grass, gathering of fruit, raising of man-made forests or rearing of
seedlings or plants;
Explanation.— For the
purposes of this clause and clause (d), the expression "forest" means
the forest to which the Indian Forest Act, 1927(Central Act 16 of 1927), in its
application to the State of Goa,
applies;
(b)
"agriculturist" means a person who cultivates land personally, for
the purpose of agriculture;
(c)
"appointed day" means the day on which this Act shall come
into force;
(d) "business"
includes, -
(i)
any trade, commerce or manufacture;
(ii)
any adventure or concern in the nature of trade, commerce or
manufacture;
(iii)
any transaction in connection with, or incidental to or ancillary
to trade, commerce, manufacture,
adventure or concern;
(iv)
any transaction in connection with, or incidental to or ancillary to
the commencement or closure of such business;
(v)
any occasional transaction in the nature of trade, commerce, manufacture, adventure or
concern whether or not there is volume, frequency, continuity or regularity of
such transaction,
whether or not
trade, commerce, manufacture, adventure, concern or transaction is effected
with a motive to make gain or profit and whether or not any gain or profit
accrues from such trade, commerce, manufacture, adventure, concern or
transaction.
Explanation.- For the
purpose of this clause,
(i) the
activity of raising of man-made forest or rearing of seedlings or plants shall
be deemed to be business.
(ii) any transaction of sale of capital goods pertaining to such trade, commerce, manufacture, adventure,
concern or transaction shall be deemed to be a transaction comprised in
business.
(iii) sales of any goods, the proceeds of which are
credited to the business shall be deemed to be transactions
comprised in business;
(e) “business premises” means any place where a dealer or a transporter sells, transports, books or delivers goods and includes any place where he stores, processes, produces or manufactures goods or keeps books of accounts;-
(f) "capital goods" means plant
and machinery (including spares and components) and equipment used in or in
relation to manufacture or processing of goods for sale or any other goods
which is notified by the Government and used in furtherence of any business
excluding such civil structures as may be prescribed;
(g) “casual trader” means a dealer who,
whether as principal, agent or in any other capacity, has occasional or
seasonal transaction involving the selling, supplying or distribution of goods
or conducting any exhibition-cum-sale in Goa
whether for cash or for deferred payment, commission, remuneration or
other valuable consideration;
(h) “Company” means a company as defined
in section 3 of the Companies Act, 1956 (Central Act 1 of 1956) and includes a
body corporate or corporation within the meaning of clause (7) of section (2)
or Foreign Company referred to in section 591 of that Act;
(i) "Commissioner" means the person appointed to be the Commissioner of Commercial Taxes/Sales Tax or Value Added Tax for the purposes of this Act;
(j) "to cultivate personally" means to carry on any agricultural operation on one's own account,-
(i) by one's
own labour, or
(ii) by the
labour of one's family, or
(iii) by
servants on wages payable in cash or kind (but not in crop share), or by hired labour under one's personal
supervision or the personal supervision of any member of one's family;
Explanation I - A widow or a
minor, or a person who is subject to any physical or mental disability or is a
serving member of the armed forces of the
Explanation II- In the case
of a Hindu undivided family, land shall be deemed to be cultivated personally,
if it is cultivated by any member of such family.
(k)
"dealer" means any person who carries on the business of buying,
selling, supplying or distributing goods, executing works contract, delivering
any goods on hire purchase or any system of payment by instalments,
transferring the right to use any goods or supplying by way of or as part of
any service, any goods directly or otherwise, whether for cash or for deferred
payment, or for commission, remuneration or other valuable consideration and
includes;
(a) a casual trader;
(b)
a commission agent, a broker or a
del-credere agent or an auctioneer or any other mercantile agent, by
whatever name called;
(c)
a non-resident dealer or an agent of a non-resident dealer, or a local branch
of a firm or company or association or body of persons whether incorporated or
not, situated outside the State;
(d) a person who, whether in the course of business or not,-
(i) sells goods produced by him by
manufacture, agriculture, horticulture
or otherwise; or
(ii)
transfers any goods, including controlled goods whether in pursuance of a
contract or not, for cash or for deferred payment or for other valuable consideration;
(iii)
supplies, by way of or as part of any service or in any other manner
whatsoever, goods, being food or any other articles for human consumption or
any drink (whether or not intoxicating), where such supply or service is for
cash, deferred payment or other valuable consideration;
Explanation-
(a) an
agriculturist who sells exclusively
agricultural produce grown on land cultivated by him personally shall
not be deemed to be a dealer within the meaning of this clause;
(b) government
or departments of Union Governments or Other State Governments and Union
Territories which whether or not in the course of business, sells, supplies or
distributes, goods directly or otherwise, for cash or for deferred payment or
for commission, remuneration or other valuable consideration, shall, in
relation to any sale, supply or distribution of surplus, unserviceable or old
stores or materials or waste products or obsolete or discarded machinery or
parts or accessories thereof, be deemed to be a dealer for the purpose of this
Act;
(c) each of the
following persons and bodies who dispose of any goods including goods as
unclaimed or confiscated or as unserviceable or as scrap, surplus, old,
obsolete or discarded material or waste products whether by auction or
otherwise, directly or through an agent for cash or for deferred payment, or
for any other valuable consideration, shall notwithstanding anything contained
in clause (d) or any other provision of this Act, be deemed to be a dealer, to
the extent of such disposals, namely:-
(i)
Port Trust;
(ii)
Municipal Corporation/Council, and other Local
authorities;
(iii)
Railway Administration as defined under the
Railway Act, 1989 (Central Act 24 of 1989);
(iv)
Shipping Transport and Construction Companies;
(v)
Air Transport companies and Airlines;
(vi)
Transporters, holding permit for transport
vehicles granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988)
which are used or adopted to be used for hire;
(vii)
Customs and Central Excise Department of
Government of
(viii)
Insurance and Financial Corporations or
companies and Banks included in the Second Schedule to the Reserve Bank of
India Act, 1934 (Act 2 of 1934);
(ix)
Advertising agencies;
(x)
Any other corporation, company, body or
authority owned or set up by, or subject to administrative control of the
Government;
(xi)
Income Tax Department of Government of
(xii)
Any other body as may be notified by the
Government from time to time.
(l)
"declared goods" means declared goods as defined in the Central Sales
Tax Act, 1956 (Central Act 74 of 1956);
(m) “director”,
in relation to a company, include any person occupying the position of director
by whatever name called;
(n) “document” includes written or printed
records of any sort, title deeds and data stored electronically in whatever
form;
(o) "earlier law" means the Goa Sales
Tax Act, 1964 (Act 4 of 1964) as amended from time to time, and includes
enactments which have validated anything done or omitted to be done under any
of the above mentioned laws;
(p)
"goods" means all kinds of movable property (other than newspapers)
and includes livestock, all materials, commodities, grass or things attached to
or forming part of the earth which are agreed to be severed before sale or
under a contract of sale, and property in goods (whether as goods or in some
other form) involved in the execution of works contract, lease or hire-purchase
or those to be used in the fitting out, improvement or repair of movable
property but does not include actionable claims, stocks, shares and securities;