Entry tax in Goa is levied on the commodities that are brought into the state of Goa from another state in India for the purpose of consumption or distribution. The goods taxable fall under the First Schedule of the KTEG Act, 1979.
Note: Entry Tax has been replaced by the Goods and Services Tax(GST) starting 1 July 2017
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.
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.
Here is the list of good charged for entry tax in Goa and the rate:
Goods | Rates |
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% |
| 12.5% |
| 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% |
| 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% |
| |
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 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% |
| |
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% |
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