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  • Entry Tax in Goa

    When you are transporting goods for consumption from a state to the other, in other words for trade, as a transporter for these goods an entry tax is charged. There are certain goods which are taxable under this. These goods fall under the First Schedule (of the KTEG Act. 1979) which we will list later in this article. These goods are taxable for entry only when they have been brought to a particular local area for use, consumption or simply for sale.

    Rate of Entry Tax in Goa

    The rate of this particular tax is chargeable at 5% of the value of the goods in question. It should not exceed this amount unless mentioned otherwise or based on that particular locations varying rate based on the panchayat or municipality.

    Goods Covered under The Entry Tax in Goa

    Here is the list of good charged for entry tax in Goa and the rate:

    ACSR Conductors 5%
    Air-conditioners 12.5%
    Air-conditioning plants, air-coolers and air-conditioners and parts thereof 12.5%
    Brass, bronze and copper articles including sheets, circles, rods, rounds, squares and flats made of brass, bronze and copper including ETP copper cathode but excluding those specified elsewhere 5%
    Bricks 1%
    Bulk Drugs 0.5%
    Bullion and specie and articles made of gold and silver other than those specified elsewhere 0.5%
    Butter, ghee and cheese 5%
    Cables of all kinds 5%
    Cassette tape recorders and players (audio and video) including audio and video cassettes 5%
    Cement and water and weather proofing compounds 12.5%
    Cement products 12.5%
    Chemicals of all kinds except rubber chemicals 0.5%
    Coal with the meaning as it is attributed to the said item by section 14 of the Central Sales Tax Act, 1956, as amended from time to time 2%
    Cocoa, cocoa butter, cocoa liquor, cocoa beans, glucose in any form, vegetable fat 1%
    Domestic and commercial electrical appliances including fans, but other than torches, torch cells and filament lighting bulbs 12.5%
    Dyes 2%
    Edible oils including hydrogenated oils and cooking medium 5%
    Electrical and electronic goods, appliances, instruments and apparatus and parts and accessories thereof but excluding those specified elsewhere 12.5%
    Empty glass bottles used for beer or other like products 12.5%
    Fibreglass sheets and articles made of fibreglass 5%
    Films (all kinds) including X-ray films 5%
    Fireworks and colour matches 12.5%
    Foamed rubber, plastic foam or any other synthetic foam articles such as sheets, cushions, pillows, mattresses and similar products 12.5%
    Furniture of all kinds including treasure chests, safes and lockers and parts and accessories thereof 12.5%
    Glass vials, glass ampoules, aluminium pouches, hard gelatin capsules, soft gelatin capsules, ROPP caps, labels, BOPP tapes, nylon straps and metal clips used in packing 1%Hardware, that is to say-
    • fittings of doors, windows and furniture (made of base metal and alloy thereof)
    • bolts, nuts, rivets, screws of base metal or alloy thereof including bolt ends, screw studdings, self tapped screws, screw hooks, screw rings, wire nails, measuring tapes and scales
    • Metallic barbed wire, metallic wire mesh and metallic wire nettings
    12.5%
    Hardware, that is to say-
    • fittings of doors, windows and furniture (made of base metal and alloy thereof)
    • bolts, nuts, rivets, screws of base metal or alloy thereof including bolt ends, screw studdings, self tapped screws, screw hooks, screw rings, wire nails, measuring tapes and scales
    • Metallic barbed wire, metallic wire mesh and metallic wire nettings
    12.5%
    Industrial gas, such as oxygen, acetylene, nitrogen and the like in any form and packaging 1%
    Iron and Steel scrap 5%
    Laminated, impregnated or coated matting materials such as linoleum generally used for floor covering (other than floor tiles) 12.5%
    Lifts, elevators and escalators whether operated by electricity or hydraulic power including its spares 5%
    Machinery (all kinds) and parts and accessories thereof but excluding agricultural machinery 2%
    Marble slabs and articles made therefrom 15%
    Medicinal and Pharmaceutical preparations 2%
    Molasses 2%
    Motor vehicles (all kinds) and parts and accessories thereof including chassis of motor vehicles 12.5%
    Non-ferrous castings and ingots and scrap base metals (other than iron and steel scrap) and alloys thereof 5%
    Packing materials namely-
    • fibre board boxes, paper bags, carrier bags 2% Paper boxes, folding cartons, card board boxes, corrugated board boxes and the like 4%
    • tin plate containers (cans, tins and boxes), tin sheets, aluminium foil, aluminium tubes, collapsible tubes, aluminium or steel drums, barrels and crates and the like 2%
    • plastic, poly-vinyl chloride and polyethylene films, bottles, pots, jars, boxes, crates, cans, carboys, drums, bags and cushion materials and the like 2%
    • wooden boxes, crates, casks and containers and the like 2%
    • gunny bags, bardon (including batars), hessian cloth, and the like 2%
    • glass bottles, glass jars and carboys other than those covered elsewhere 2%
    • laminated packing materials, such as bituminized paper and hessian based paper and the like


    2%
    Paints, colours, varnishes, pigments, polishes, indigo, enamel, bale oil, white oil, turpentine (all kinds), thinners, primers and paint brushes 12.5%
    Paper (all kinds) including carbon paper, blotting paper, waterproof paper, PVC coated paper, ferro paper, ammonia paper, stencil paper but excluding photographic paper, pulp boards, art boards, duplex boards, triplex boards, card boards, corrugated boards and the like; cellophane 5%
    Petroleum Products, including-
    • Motor spirit commercially known as petrol including ethanol doped petrol : 20%
    • High Speed Diesel (HSD): 20%
    • Furnace oil: 14%
    • Lubricating oil: 12%
    • Transformer oil: 12%
    • Brake or clutch fluid: 12%
    • Bitumen (asphalt), tar and others: 12% Aviation fuel: 12%
    • Naptha: 18%
    • Naptha used as raw material by chemical fertilizer industry 15%
    • Crude oil: 1%
    • Liquid petroleum gas (LPG) 1%
    • Kerosene used for purposes other than household: 20%
    • Kerosene used for household purposes: 1% Any other petroleum product not specified hereinabove: 20%
    Photo albums 5%
    Plastic granules, plastic chip or liquid including PVC, LDPA, HDPE, POLYDROPYLENE, LLDPE, Nylons, Polyterences and polycarbonates 1%
    Plastic measuring cups, droppers, bottles, caps, cases for rapid diagnostic kits 5%
    Polythenen bags, plastic woven sacks (HDPE & LDPE) 1%
    Raw materials, component parts and inputs which are used in the manufacture of an intermediate or finished product other than those specified in the Second Schedule. 2%
    Readymade garments including caps, neck ties and bows 5%
    Refrigerators including deep freezers, bottle coolers, water coolers, cold storage equipments and the like and parts thereof 12.5%
    Rolling shutters and collapsible gates whether operated manually, mechanically or electrically and their parts 12.5%
    Roofing, light and false roofing materials including cement and asbestos sheets, asphalt sheets, straw boards, hard and soft boards, plywood veneered panels and laminated sheets 12.5%
    Rubber chemicals and carbon black 1.5%
    Rubber, namely, that is to say-
    • Rubber plates, sheets and strips un-hardened whether vulcanized or not and whether combined with any textile material or otherwise 1%
    • Piping and tubing of unhardened vulcanized rubber 1%
    • Transmission, conveyer or elevator belts or belting of vulcanized rubber whether combined with any textile material or otherwise 1%
    • Synthetic rubber including butadiene rubber and butyl rubber latex including pre-vulcanised synthetic rubber latex 1% e. Rubber articles, that is articles made wholly of rubber (other than those specified elsewhere) 1%
    Rubber and other tyres, tubes and flaps other than those specified in section 14 of the Central Sales Tax Act, 1956 5%
    Sanitary fittings of every description excluding pipes and fittings of stoneware, cement and iron and steel 12.5%
    Scrap of non-ferrous metals 5%
    Soft drinks concentrate 5%
    Spirit, alcohol, malt, hops, essences and additives required in manufacturing IMFL, beer, wine, etc. 5%
    Spirits and alcohol, that is to say,— (i) denatured spirit; (ii) rectified spirit; (iii) ethyl alcohol 5%
    Stones, that is to say-
    • Granite stones, slabs and chips 12.5%
    • Cuddapah stones and slabs 5%
    • Shahabad stones and slabs 5%
    Transmission wires, towers and parts and spares thereof 5%
    Tiles (all kinds) used for floor and walls 12.5%
    Voltage stabilizers 5%
    Welding Electrodes 5%
    Goods other than those specified in any of the entries in this Schedule, but excluding those specified in Schedule II 5%
    TAX
    Forms:
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