Category Archives: News

Buyer-Seller Meet at Panaji Goa

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In order to provide opportunities  to Manufacturing and Service Enterprises in Goa MSMEDI, Margao, in association with Directorate of Industries Trade and Commerce (DITC) and other industry bodies is organising a National Vendor Development Programme (Buyer-Seller Meet) on 15th and 16th February 2013 at Don Bosco Hall, Panaji Goa.

Public Sector Undertakings (PSUs) such as BHEL, HAL, MRPL Goa Shipyard etc, Ministry of Railways, Defence and other Large and Medium Industries will be the major participating units

Industries in Goa willing to participate are requested to book their stalls early to avoid last minute rush. A brochure of the programme and  registration form can be downloaded from  www.gsia.in or msmedigoa.gov.in

Exhibition stall charges

Micro & Small Enterprises           Rs. 3000/-

SC/ST Entrepreneurs                    Rs. 1500/-

Medium/Large/PSUs                   Rs. 5000/-

(Stall is of 3 x 2 mts with 1 table, 2 chairs, 2 lights & 1 electrical connection)

Kindly submit your registration form to GSIA along with your cheque or DD in favor of Director, MEMEDI, Goa.

Order Extending the NPV Scheme

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GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
—
Order
No. 4/5/2005-Fin(R&C)
 Government Order No. 4/5/2005-Fin (R&C) dated 22-04-2010, published in the Official Gazette, Extraordinary, Series II No. 4 dated 23-04-2010. In exercise of the powers conferred by the proviso to sub-clause (a) of clause 2(A) of the Goa Value Added Tax Deferment-cum-Net Present Value Compulsory Payment Scheme, 2005 (hereinafter referred to as the “said Scheme”), the Government of Goa hereby authorizes an additional period of benefit of tax exemption to the following classes of industrial units for the
purposes of clause 2(A) of the said Scheme: 

(i) a small scale/medium scale/large scale industrial unit which is registered under the said Scheme and whose entitlement to avail the benefit of NPV and/or the tax exemption for the inter-State sales, for the balance un-expired period computed on 31-03-2005, expires or expired after 01-04-2007 but on or before 31-03-2010, but which has not availed/granted/applied for the benefit of additional period of tax exemption in terms of clause (i) of the Government Order No. 4/5/2005 Fin (R&C) dated 22-4-2010, published in the Official Gazette, Extraordinary, Series II No. 4 dated 23-4-2010, though the unit was eligible for the said benefit in view of the said Government Order dated 22-4-2010, shall be entitled to an additional period of tax exemption for two years beyond it’s normal entitlement computed as on 31-3-2005 in terms of entry 68 or entry 85 of the Second Schedule appended to the Goa Sales Tax Act, 1964 (Act 4 of 1964).

(ii) a small scale/medium scale/large scale industrial unit which is registered under the said Scheme and whose entitlement to avail the benefit of NPV and/or the tax exemption for the inter-State sales, for the balance un-expired period computed on 31-3-2005, expires after 31-3-2010, but which has not availed/granted/or applied for, the benefit of additional period of tax exemption in terms of clause (ii) of the Government Order
No. 4/5/2005-Fin (R&C), dated 22-4-2010, published in the Official Gazette, Extraordinary, Series II No. 4 dated 23-4-2010, though the unit was eligible for the said benefit in view of said Government Order dated 22-4-2010, shall be entitled to an additional period of tax exemption of three years, beyond it’s normal entitlement computed as on 31-3-2005, in terms of entry 68 or entry 85 of the Second Schedule appended to the Goa Sales Tax Act, 1964 (Act 4 of 1964).

(iii) a small scale industrial unit which graduated into medium scale industrial unit on or before 31-03-2011, shall be entitled for one year extra benefit of NPV under the said Scheme, in addition to it’s entitlement being certified by the Commercial Tax Department, after considering the additional benefit available to such unit at (i) and (ii) above, if any.

(iv) a small scale/medium scale/large scale industrial unit which has already availed the benefit of additional period of exemption in addition to the balance un-expired period computed on 31-3-2005 in terms of the Government Order No. 4/5/2005-Fin(R&C), dated 22-4-2010, published in the Official Gazette, Extraordinary, Series II No. 4 dated 23-4-2010, shall be entitled for an additional period of one year in pursuance of this Order.

(v) a small scale/medium scale/large scale industrial unit which is availing or may be allowed to avail the benefit of additional period of exemption in addition to the balance un-expired period computed on 31-3-2005 in terms of the Government Order No. 4/5/2005-Fin(R&C), dated 22-4-2010, published in the Official Gazette, Extraordinary, Series II No. 4 dated 23-4-2010, shall continue to avail such benefits for a further period of one year, in addition/in continuation to what has been granted or to be granted in terms of Order dated 22-4-2010, referred herein above. The following industrial units shall not be entitled to the benefit of additional period of tax exemption:

(a) the industrial units which have been declared by the Central Government as of high polluting nature and to whom the tax exemption has been extended by the Government under special order.

(b) the industrial unit whose tax exemption/ /entitlement of benefit of NPV expired on or before 01-04-2007.

(c) the industrial units which are covered by the Schedule appended to item No. (ii) of sub-clause (e) of clause 2(A) of the said Scheme.

(d) the small scale industrial unit upon it’s graduation into medium scale industrial unit, the period of entitlement to the extent it remains un-utilised on the date of it’s graduation.

Explanation:
In case of the Industrial units which are covered under clauses (i), (ii), (iii), (iv) and (v) above who have availed the benefit of tax exemption underthe said Scheme or the said Government Order No. 4/5/2005-Fin(R&C) dated 22-04-2010, a fresh exemption of one year or two years or three years, as the case may be, shall commence from the date of publication of this Order in the Official Gazette, subject to fulfillment of the eligibility criteria as stipulated in this Order, by such unit. Similarly, incase of the industrial units which are enjoying orallowed to continue to enjoy the benefit of tax exemption in terms of the said Scheme or the said Government Order dated 22-04-2010, the additional period of tax exemption in such case/cases, in terms of this Order, subject to fulfillment of the eligibility criteria as stipulated in this Order by such unit, shall commence from the date of expiry of the period in respect of existing benefit of tax exemption enjoyed or allowed to continue to enjoy. The exemption granted hereinabove may be withdrawn, by the Commissioner, at any time, if it is noticed that the same is being enjoyed or enjoyed by furnishing false information or without
being eligible to enjoy the same and the Commissioner shall be free to recover the entire sum towards the tax liability alongwith interest and penalty, as the case may be, as provided under the provisions of Goa Value Added Tax Act, 2005 (Goa Act No. 9 of 2005) and rules framed thereunder.

This Order shall come into force with immediate effect.

By order and in the name of the Governor of Goa.
Sd/- (Ajit S. Pawaskar), Under Secretary, Finance
(R&C).
Porvorim, 5th December, 2012.

E-Filing of Income Tax Returns

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On consideration of the reports of disturbance of general life caused due to failure of power and further in consideration of the fact that the e-filing of returns for a specified category of individuals and HUF has been made mandatory, the Central Board of Direct Taxes (CBDT), in exercise of powers conferred under section 119 of the Income Tax Act, 1961, has extended the due date of filing of returns of income for the Assessment Year 2012-13 to 31st August 2012. This has been done in respect of assesses who are liable to file such returns by 31st July 2012 as per provisions of section 139 of Income Tax Act, 1961.


This is for your information please.

The Goa Value Added Tax (Bill No. 23 of 2012)

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OFFICIAL GAZETTE NO 19                           SERIES I                                 DATED 9/8/2012



The Goa Value Added Tax

(Sixth Amendment) Bill, 2012

(Bill No. 23 of 2012)

A

BILL

further to amend the Goa Value Added Tax

Act, 2005 (Goa Act 9 of 2005).

Be it enacted by the Legislative Assembly of Goa, in the Sixty-third Year of the Republic

of India, as follows:—

1. Short title and commencement.— (1) This Act may be called the Goa Value Added Tax (Sixth Amendment) Act, 2012.

(2) It shall come into force at once except sections 3, 4(i) which shall be deemed to have come into force on 1st day of April, 2012 and section 4(ii) on 1st day of April, 2011.

2. Amendment of section 6.— In section 6 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the “principal Act”), in sub-section (2), for the words “by Notification”, the expression “by Notification in the Official Gazette, to take effect, either prospectively or retrospectively,

from the date as may be mentioned therein”, shall be substituted.

3. Amendment of section 9.— In section 9 of the principal Act,—

(i)                 in sub-section (2), for clause (viii), the following clause shall be substituted, namely:—

“(viii) in respect of goods used in the manufacture or processing of finished goods dispatched other than by way of sales outside the State except in case of input tax credit claimed against entry tax paid under sub-section (6) of this section;”;

(ii)               in sub-section (6), the following proviso shall be inserted, namely:—

“Provided that in respect of finished products dispatched by way other than sales, the input tax credit on goods other than those covered by Schedule ‘G’ shall be to the extent it exceeds the rate specified under sub-section (1) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956).”.

4. Amendment of section 10. — In section 10 of the principal Act,—

(i)                 for sub-section (2), the following sub- -section shall be substituted, namely:—

 “(2) After adjustment under sub-section (1), the excess input tax credit of a registered dealer, other than those covered under sub-section (3), shall be carried over as an input tax credit to the subsequent period:

Provided that in case input tax credit at the end of the last quarter of the year exceeds rupees two lakhs, the dealer shall file an application in the prescribed form within three months to carry forward input tax credit and the Commissioner shall decide the same within three months from the date of filing of such application and thereafter the excess input tax credit, if any, shall be allowed to be carried forward accordingly:

Provided further that if any assessment, is done for the period then only the excess input tax credit as determined in the said assessment shall be allowed to be carried forward.”;

(ii) in sub-section (4), the “Explanation” thereto shall be omitted.

5. Amendment of section 24.—In section 24 of the principal Act,—

(i) for sub-section (1), the following sub- -section shall be substituted, namely:—

“(1) Every registered dealer shall file a correct and complete return in such form, in such manner, for such period, by such date and to such authority, as may be prescribed. In addition, the Commissioner may require the registered dealers to furnish any data, for the purpose of collecting statistics, relating to any matter dealt with in connection to this Act.”;

(ii) after sub-section (3), the following sub- -section shall be inserted, namely:—

 “(4) Any return filed under sub-section (1), without proper payment of tax as due, shall not be considered as a return filed under the provisions of this Act and therefore shall be liable for penalty.”.

6. Amendment of section 70.— In section 70 of the principal Act,—

(i) in sub-section (1), the following proviso shall be inserted, namely:—

“Provided that except in case of oil marketing company, the turnover of goods listed in Schedule ‘D’ and Schedule ‘G’ shall not be included in the gross turnover of sales specified above.”;

(ii) for sub-section (3), the following sub- -section shall be substituted, namely:—

“(3) If any dealer liable to get his accounts audited under sub-section (1) fails to furnish a copy of such report within the period prescribed, the Commissioner shall impose on him, in addition to any tax payable, a penalty of rupees one hundred per day for each day of delay, subject to a maximum of rupees twenty-five thousand cumulatively.”;

(iii) The sub-section (4) shall be omitted.

7. Amendment of section 75.— In section 75 of the principal Act,—

(i)                 in sub-section (2), in clause (a), the following shall be added at the end, namely:—

           “and file at the check post such declaration or document as may be prescribed;”

(ii) in sub-section (5), the expression “or twenty per cent of the value of goods, whichever is higher” shall be omitted.

8. Insertion of new section 89A.— In the principal Act, after section 89, the following section shall be inserted, namely:—

“89A. Incentive Scheme to Industry.— (1) Notwithstanding anything contained in this Act or the Rules or notifications, issued there under, the Government may frame Scheme under this Act to grant some incentives to the Industrial units in the State.”;

(2) The Scheme framed by the Government under this sub-section (1) shall, as soon as may be after it is framed, be laid before the Legislative Assembly of Goa while it is in session for a total period of not less than fourteen days, which may be comprised in one session or two or more successive sessions, and shall, unless some later date is appointed, take effect from the date of it’s publication in the Official Gazette subject to such modification or annulment as the Legislative Assembly of Goa may, during the said period, agree to make, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.”.

9. Repeal and Saving.— (1) The Goa Value Added Tax (Amendment) Ordinance, 2012 (Ordinance No. 4 of 2012) is hereby repealed. (2) Notwithstanding such repeal anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.

Statement of Objects and Reasons

The Bill seeks to amend section 6 (2) of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the “said Act”), so as to empower the Government to issue notifications as specified therein, either prospectively or retrospectively.

The Bill further seeks to substitute clause (viii) of sub-section (2) of section 9 of the said Act, so as to make clear the case about allowing input tax credit against entry taxpaid under sub-section (6) thereof which is also sought to be amended to provide the extent of input tax credit in respect of finished products dispatched by way other than sales.

The Bill also seeks to substitute sub-section (2) of section 10 of he said Act so as to allow to carry forward of excess input tax credit at the end of the year in the manner and subject to such conditions as provided therein; and further to omit “Explanation” to sub-section (4) thereof so as to do away with the provision relating to reversal and to carry forward of input tax credit proportionate to the closing stock at the end of the year.

The Bill also seeks to substitute sub-section (1) of section 24 of the said Act, so as to enable the Government to prescribe different periods other than a quarter, for different classes of dealers including annual return for small dealers and further seeks to insert a new sub-section (4) in said section 24 so as to make clear that a return filed without proper payment of tax would not be considered as a return filed as per the provisions of the said Act and would be liable for penalty.

The Bill also seeks to insert a provision in sub-section (1) of section 70 of the said Act so as to exclude the dealers other than oil marketing companies, dealing in goods listed in Schedule ‘D’ and ‘G’ to the said Act from getting their accounts audited as per the provisions of section 70 of the said Act and further seeks to substitute sub-section (3) of said section 70 so as to reduce the maximum penalty specified for non-compliance with the requirements of sub-section (1) of section 70, from Rs. 1,00,000/- to Rs. 25,000/- and simultaneously omit sub-section (4) of said section 70 to do away with the power of the commissioner to remit the said penalty.

The Bill also seeks to amend clause (a) of sub-section (2) of section 75 of the said Act so as to make it mandatory for the driver or person in charge of vehicle or carrier of goods, to file at the Check Post such documents or declaration as may be prescribed by the Government and further seeks to amend sub-section (5) of said section 75 so as to impose the penalty equal to twice the amount of tax leviable under that sub-section.

The Bill seeks to insert a new section 89A in the said Act so as to empower the Government to frame Scheme for granting incentives to the industrial units in the State of Goa.

The Bill also seeks to repeal the Goa Value Added Tax (Amendment) Ordinance, 2012 (Ordinance No. 4 of 2012) promulgated by the Governor of Goa on 01-06-2012.

This Bill seeks to achieve the above objects.

Financial Memorandum

No financial implications are involved in this Bill. Memorandum Regarding Delegated Legislation Clause 4 of the Bill empowers the Government to prescribe by way of rules the form of filing application.

Clause 5 of the Bill empowers the Government to prescribe by way of rules, the form, manner and period of filing return by a registered dealer and the date by which and the authority to whom the same shall be filed.

Clause 6 of the Bill empowers the Government to prescribe by way of rules the period within which a copy of report of audit to be submitted. Clause 7 of the Bill empowers the Government to frame rules specifying the declaration or document to be filed at the Check post. Clause 8 of the Bill empowers the Government to frame Scheme for granting incentives to the Industrial Units in the State of Goa.These delegations are of normal character.

Assembly Hall, SHRI MANOHAR PARRIKAR

Porvorim-Goa. Chief Minister/Finance Minister

31st July, 2012.

Assembly Hall, N. B. SUBHEDAR

Porvorim-Goa. Secretary to the Legislative

31st July, 2012. Assembly of Goa

Governor’s Recommendation under Article 207 of

The Constitution of India

In pursuance of Article 207 of the Constitution of India, I, Bharat Vir Wanchoo, the Governor of Goa hereby recommend to the Legislative Assembly of Goa, the introduction and consideration of the Goa Value Added Tax (Sixth Amendment) Bill, 2012. Raj Bhavan, BHARAT VIR WANCHOO

Date: 1-8-2012. Governor of Goa

ANNEXURE

Bill No. 23 of 2012

……………………………………………………………………………………………………………………………………..

Extract of the Goa Value Added Tax Act, 2005

(Act 9 of 2005)

………………………………………………………………………………………………..

6. Reimbursement and Exemption of Tax.— (1) Tax collected under this Act on purchases made by specialized agencies of United Nations Organizations or Diplomatic Mission/Consulates or Embassies of any other country and their diplomats shall be reimbursed in such manner and subject to such conditions as may be prescribed.

(2) In respect of any goods not entitled for input tax credit and covered by Schedule ‘C’ appended hereto purchased within the State on payment of tax under this Act, the Government may subject to such conditions as it may impose, by Notification exempt subsequent sales thereof from payment of output tax for such period as may be notified.

(3) In respect of any goods other than capital goods and such other goods as specified in Schedule ‘G’ appended to this Act, or in sub-section (2) of section 9, used in the manufacturing or processing of finished products dispatched other than by way of sales, the Government may, notwithstanding anything contained in section 9, by notification, allow input tax credit in excess of the rate of tax specified in sub-section (1) of section 8 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) on such goods purchased within the State subject to such terms and conditions as may be specified in the notification.

(4) Notwithstanding anything contained in sub-section (2), the Government may, in respect of any goods covered by Schedule ‘G’ appended to this Act, by notification, exempt the sales inter-se dealers thereof, from levy and payment of output tax, when effected within the State, on such conditions as may be specified therein, and any such sales shall not be treated as “subsequent sale” as provided, in sub-section (2).

9. Input Tax Credit.— (1) Subject to such conditions and restrictions as may be prescribed Input Tax Credit either partially or wholly shall be allowed for the tax paid during the tax period in respect of goods including capital goods purchased and/or taken on hire or leased to him within Goa, other than those specified in Schedule ‘G’ and/or such other goods as may be notified from time to time by the Government, provided, the goods purchased are for resale in Goa or for sale in course of Inter State Trade or in course of export outside the territory of India or used by him as raw materials/capital goods in the manufacture or processing of taxable goods in Goa or for sale by transfer of right to use.

(2) No input tax credit under sub-section (1) shall be claimed or be allowed to a registered dealer:—

(i) in respect of goods purchased on payment of tax if such goods are not sold because of theft or destruction for     any reason;

(ii) in respect of stock of goods remaining unsold at the time of closure of business;

(iii) in respect of any taxable goods under the Act purchased by him from another registered dealer for resale but given away by way of free samples or gifts;

(iv) in respect of capital goods/industrial inputs and packing materials, covered under Schedule ‘B’ of the Act, if said goods are utilized for the purposes other than those covered in the rescribed declaration;

(v) in respect of goods purchased from a dealer who has opted for composition of tax under sub-section (1) of section 7;

(vi) in respect of capital goods or capital assets:—

(a) Purchased or paid prior to appointed day;

(b) Capital expenditure incurred prior to the date of registration under this Act;

(c) Capital goods not connected with the business of the dealer;

(d) capital goods used in the manufacture of goods or providing services which are not liable to tax under this Act;

(e) Capital goods used in generation of energy/power including captive power;

(f) Motor cars, its accessories and spare parts.

(vii) in respect of taxable goods sold within the State or in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956), exempted from payment of tax under any specific notification issued under this Act or under the said Central Sales Tax Act, 1956;

(viii) in respect of goods used in the manufacture or processing of finished goods dispatched other than by way of sales outside the State.

(ix) in respect of purchase of motor vehicle including car, three wheeler and two wheeler under this Act or tax paid under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000) on import of such motor vehicle before grant of registration mark under the Motor Vehicles Act, 1988 (Central Act 58 of 1988), when such vehicle is resold as true value vehicle or otherwise by a registered dealer under this Act;

(x) In respect of raw material used in the manufacture of ready mixed concrete;

(xi) In respect of naptha and furnace oil used either as raw material or fuel by chemical fertilizer industry;

(xii) ice cream, alcoholic beverages including beer and wine and non-alcoholic beverages including packed juices, aerated water and soft drinks served in party, factory or industrial canteens, clubs, or served by caterer, for consumption at any place other than hotel/ /restaurant;

(xiii) Condemned vehicles.

(3) If goods purchased are intended for use specified under sub-section (1) and are subsequently used fully or partly, for purposes other than those specified under the said sub-section, or loss of goods arising out of theft or destruction for

any reason or the stock of goods remaining unsold at the time of closure of business, the input tax credit availed at the time of such purchase shall be reduced from the tax credit for the period during which the said utilization has taken place provided that if part of the goods purchased are utilized otherwise, the amount of reverse tax credit shall be proportionately calculated.

(4) Input tax credit shall be allowed to the registered dealer, subject to restrictions of sub- -section (2), in respect of tax charged to him by a registered seller on taxable sales of goods made to him for the purpose of the business within three months prior to the date of his registration provided that no input tax credit shall be allowed in respect of goods which have been sold or otherwise disposed of prior to the date of registration.

(5) (a) where a registered dealer has availed of the input credit on any goods and the same goods are not used in the course of his business, input tax credit so availed becomes repayable in the tax period following the date on which these goods were put to such other use;

(b) Where such goods were wholly or mainly used or are intended for use in sale of taxable goods prior to change of use, tax shall be calculated on the prevailing market value of such goods at the time of change of use.

(6) Any registered dealer who has paid entry tax under the Goa Tax on Entry of Goods Act, 2000 (Goa Act 14 of 2000), either on raw material or on capital goods, other than on goods covered by Schedule ‘G’ and/or sub-section (2) of this section, brought by him into the local area for use or consumption in the manufacture or processing of goods within the State, shall be entitled for input tax credit under sub-section (1) of this section.

(7) Balance unclaimed input tax credit of capital goods shall not be allowed in case of closure of business.

(8) The registered dealer shall be eligible for input tax credit on stock held on the appointed day, towards the tax paid under the earlier law subject to such conditions as may be prescribed. The period and the date from which such input tax credit is to be apportioned shall be as notified.

(9) The deduction of input tax credit on capital goods under this section shall be allowed in two equal annual installments after the close of the respective year as under:

(i) in case of existing units, upon installation of such capital goods, and

(ii) in case of new units, upon commencement of commercial production.

10. Input Tax Credit Exceeding Tax Liability.—

(1) Subject to the provisions of sub-section (2), if the input tax credit of a registered dealer, determined under section 9 of this Act for a period exceeds the tax liability for that period, the excess credit shall be set off against any outstanding tax, penalty or interest under this Act or earlier law or under the Goa Tax on Entry of Goods Act, 2000 (Act 14 of 2000) or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956).

(2) After adjustment under sub-section (1), the excess input tax credit of a registered dealer other than those covered under sub-section (3) shall be carried over as an input tax credit to the subsequent period upto the end of the respective financial year and if there is any unadjusted input tax credit thereof, the same shall be refunded in the prescribed manner within three months, from the date of filing of the last quarterly return of the respective financial year or from the date of filing an application by the dealer claiming such refund, whichever is later.

(3) In case of exporter selling goods outside the territory of India, the excess input tax credit, if any, admissible as per provision of this Act, proportionate to the goods exported and carried over at the end of any quarter shall be refunded in the prescribed manner within 3 months from the date of filing of application claiming the refund.

(4) Notwithstanding anything contained in sub- -section (2), the Government may allow, carry forward of excess input tax credit, if any, to such shorter period and grant refund of unadjusted portion thereof in respect of such goods to such registered dealer on such conditions and at such proportion as may be specified by the Notification in the Official Gazette.

Explanation. — (i) For the purposes of sub- -sections (1) and (2) of this section, the input tax credit proportionate to the closing stock (other than stock of processed goods) at the end of financial year, shall be reversed and such amount shall be

carried forward to the succeeding financial year as input tax credit corresponding to the opening stock. The term “processed goods”, for the purposes of this sub-section, means finished or semi-finished goods.

24. Returns and Payment of Tax, etc.— (1) Every registered dealer shall file a correct and complete quarterly return in such form, by such date and to such authority, as may be prescribed. In addition to any data required for proper quantification of tax, the Commissioner may require the registered dealers to furnish data for the purpose of collecting statistics relating to any matter dealt with, by or in connection to this Act.

(2) Without prejudice to the generality of the provisions contained in sub-section (1), every registered dealer may be required to furnish correct and complete returns in such form for such period, by such dates, and to such authority, as may be prescribed:

Provided that the Commissioner may, subject to such terms and conditions as may be prescribed, exempt any such dealer from furnishing such returns or permit any such dealer to furnish them for such different periods.

(3) If any dealer having furnished a return under sub-section (1), discovers any omission or incorrect statement therein, he may furnish a revised return at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of one year following the last date prescribed for furnishing the said return, whichever is earlier.

70. Accounts to be audited in certain Cases.— (1) Every dealer liable to pay tax shall, if his gross turnover of sales exceeds rupees one crore in any year, or in any other case, if the amount of input tax credit claimed by him in any year exceeds rupees ten lacs, get his accounts in respect of such year audited by an accountant by such date and in such manner as may be prescribed and furnish within the prescribed period the report of such audit in the prescribed form duly verified and signed by such accountant and setting forth such particulars and certificates as may be prescribed.

(2) For the purposes of this section, “Accountant” means a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act 38 of 1949).

(3) If any dealer liable to get his accounts audited under sub-section (1) fails to furnish a copy of such report within the period prescribed, the Commissioner shall, impose on him, in addition to any tax payable, a penalty of rupees one thousand plus rupees one hundred per day during the first sixty days of default and rupees two hundred fifty

per day thereafter, subject to a maximum of rupees one lac cumulatively.

(4) Notwithstanding anything contained in sub- -section (3), the Commissioner, upon an application from the dealer and subject to such rules as may beprescribed, remit the whole or any part of the penalty imposed on such defaulting dealer.

75. Establishment of Check Posts for Inspection of Goods in Transit.— (1) The Government may, with a view to prevent or check avoidance or evasion of tax, by notification in the Official Gazette, direct establishment of the check post or barrier at such places as may be specified in the notification and every officer who exercise powers and discharges his duties at such check post by way of inspection of documents produced and goods being moved, shall be in-charge of such check post or barrier.

(2) The driver or person in-charge of vehicle or carrier of goods in movement shall:—

(a) carry with him the records of the goods including “Challan”, bills of sale or dispatch memos and prescribed declaration form or way bill duly filled in and signed by the consignor of goods carried;

(b) stop the vehicle or carrier at every check post set up under sub-section (1) or at any other place as desired by an officer authorized by the Commissioner in this behalf;

(c) Produce all the documents relating to the goods before the officer in charge of the check post or the authorized officer;

(d) Give all the information in his possession relating to the goods;

(e) Allow the inspection of the goods and search of the vehicle by the officer in charge of the check post or any authorized officer.

(3) Where any goods are in movement within the territory of the State of Goa, an officer empowered by the Government in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place within his Jurisdiction and provisions of sub-section (2) shall mutatis mutandis apply.

(4) Where any goods in movement are without documents, or are not supported by documents as referred to in sub-section (2), or documents produced appear to be false or forged, the officer in charge of the check post or the officer empowered under sub-section (3), may—

(a) direct the driver or the person in charge of the vehicle or carrier of the goods not to part with the goods in any manner including by transporting or re-booking, till a verification is done or an enquiry is made, which shall not take

more than seven days;

(b) seize the goods for reasons to be recorded in writing and shall give receipt of the goods seized to the person from whose possession or control they are seized.

(5) The officer in charge of the check post or the officer empowered under sub-section (3), after having given the person in charge of the goods a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall,

impose, for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub-section (2) or for submission of false or forged documents, a penalty, equal to twice the amount of the tax leviable on such goods or twenty per cent of the value of goods, whichever is higher.

(6) During the pendency of the proceeding under sub-section (5) if any one prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said officer in charge of the check post or the empowered officer, on being satisfied, may permit him to be included as a party to the case; and thereafter, all provisions of this section shall mutatis mutandis apply to him.

(7) The officer in charge of the check post or the officer empowered under sub-section (3) may release the goods to the owner of the goods or to any person duly authorized by such owner, on payment of the penalty imposed under sub-section (5).

(8) Where the driver or person in charge of the vehicle or the carrier is found guilty of violation of the provisions of sub-section (2), the officer in charge of the check post or the officer empowered under sub-section (3) may detain such vehicle or carrier and after affording an opportunity of being heard to such driver or person in charge of the vehicle or the carrier, may impose a penalty on him as provided under sub-section (5).

(9) Where a transporter, while transporting goods, is found to be in collusion with dealer to avoid or evade tax, the officer in charge of the check post or the officer empowered under sub-section (3), shall detain the vehicle or carrier of such transporter

and after affording him an opportunity of being heard and with prior approval in writing of the Commissioner may confiscate such vehicle or carrier.



Purchase of Products manufactured by local SSI units through Rate Contract

Posted on
We are pleased to inform you that Government of Goa has issued Interim Rate Contract Order No: 3/3/98-IND/Part-II dated 12-7-2012 directing all State Government Departments, Semi Government Departments, Government Undertakings/ Corporation, Autonomous Bodies etc to procure all items mentioned in the Rate Contract through GHRSSIDC at the rates approved by Rate Contract Committee on 25/11/2011.

Revision in Annual Maintenance Charges/Fees for Life Members

Posted on

In the Annual General Meeting of GSIA held on 29/6/2012 at Convention Hall, Hotel Mandovi, the following amendment has been passed unanimously to GSIA Bye Laws/Memorandum of Association:

“Life Member shall pay yearly maintenance fees/charges i.e. (three categories) as follows:

1. Medium Enterprise.      – Rs. 5000/- per annum

2. Small Enterprise            – Rs. 3000/- per annum

3. Micro Enterprise and     – Rs. 1000/- per annum

   Women Entrepreneurs/Enterprise

(Note: The above provision will apply from the financial year during which this constitution is amended. However the members should pay the necessary maintenance charges for the year on or before 30th September of the financial year or else his membership is liable to be ceased)“

Please find below the approved Amendment No VII to the Bye Laws/MOA for your information.

The revision in AMC will apply from current financial year.  

Members are requested to pay the AMC at the revised rates.


———————————————–Amendment No VII—————————————

Amendments to Rules & Regulations/Bye Laws approved by the Annual General Body Meeting held on 29th June 2012 at Hotel Mandovi, Panaji, Goa.

GOA STATE INDUSTRIES ASSOCIATION

(An Apex Association for Micro, Small & Medium Enterprises in Goa)

CONSTITUTION AMENDMENT NO. VII
Existing Provisions
Amendments Approved
1
2
3
Chapter

Four
MEMBERSHIP

2)(b) (ii) Life Member shall pay yearly maintenance fees/charges i.e. (three categories) as follows:

1. Medium Enterprise       –   Rs. 1000/- per annum

2. Small Enterprise           –   Rs.   750/- per annum

3. Micro Enterprise and    –   Rs.   250/- per annum

    Women Entrepreneurs/Enterprise

(Note: The above provision will apply from the financial year during which this constitution is amended. However, the members should pay the necessary maintenance charges for the year on or before 30th September of the financial year or else his membership is liable to be ceased )
MEMBERSHIP

2)(b) (ii) Life Member shall pay yearly maintenance fees/charges i.e.(three categories) as follows:

1. Medium Enterprise.      – Rs. 5000/- per annum

2. Small Enterprise            – Rs. 3000/- per annum

3. Micro Enterprise and     – Rs. 1000/- per annum

   Women Entrepreneurs/Enterprise

(Note: The above provision will apply from the financial year during which this constitution is amended. However the members should pay the necessary maintenance charges for the year on or before 30th September of the financial year or else his membership is liable to be ceased )

SCREENING AND REVIEW COMMITTEE FOR ALLOTMENT/TRANSFER/REVOCATION OF GIDC PLOTS

Posted on
Official Gazette No. 29,
Series II, 20thOctober 2011
Notification No. 3/38/2010-IND


Whereas, the Government of Goa vide Notification No. 3/38/2010-IND dated 24-8-2010 and subsequent re-constitution notified vide Notification No. 3/38/2010-IND dated 2-11-2010, a Task Force Committee under the Chairmanship of Secretary (Industries), Government of Goa, is constituted in order to study and identify the underutilized and unutilized plots in the various Industrial Estate of the Goa Industrial Development Corporation.
2. And whereas, the aforementioned Task Force Committee vide its report dated 22-7-2011 titled ‘Task Force Committee (TFC) Report’ has submitted its comprehensive report to the State Government along with its findings and recommendations.
3. And whereas, the Government of Goa has approved the aforementioned report of the Task Force Committee along with its findings and recommendations.
4. And whereas, the Task Force Committee in its aforementioned report has recommended for the constitution of ‘Screening and Review Committee’ with a specific mandate so as to bring objectively and transparency in the matters concerning allotment/transfers/revocation, etc. in respect of the Industrial plots of the Goa Industrial
Development Corporation.
5. Now therefore, in view of the above facts, the Government of Goa hereby constitutes a Screening and Review Committee comprises of the following composition:
1. Secretary (Industries)                       ,…Chairperson.
Government of Goa
2. Director, Directorate of                    … Member.
Industries, Trade and Commerce
3. President, Goa Chamber of               … Member.
Commerce and Industries
or his representatives
4. President, GoaState                        … Member.
Industries Association or
his representatives
5. Chairman, Confederation of            … Member.
Indian Industries (CII) Goa
Council or his representatives
6. President, Institute of                    … Member.
Chartered Accounts of
India, Goa Chapter or
his representatives
7. Shri Parag Joshi                           … Member.
8. Shri Blaise Costabir                     … Member.
9. Shri Sanjiv Kerkar                       … Member.
10. Managing Director, Goa             … Member
Industrial Development Convenor.
Corporation, Panaji-Goa
6. Special Invitees as Members
The Chairman/Committee may invite any person/individual as a special invitee member to attend any meeting or for any visits/inspections, etc.
7. The Terms of Reference of the Screening & Review Committee are as follows:
(a) The Committee shall review the existing plots which are “underutilized” and ‘unutilised’ belonging to the various parties and recommended to the Goa Industrial Development Corporation/Government of Goa, the course of action for each of these cases. The frequency of such review shall be atleast one or two industrial estates per month and shall submit a formal report of all Industrial Estate subsequent to the completion of the review within a period of 30 days of completion of entire review exercise.
(b) The Committee shall undertake the ‘Policy Review’ on modus operandi of plots allocation, plots revocation and plot re-allotment along with the ‘Policy Review’ on the awards/Penalties for industries startup and shall submits its recommendations to the Government within 45 days of completion of this exercise.
(c) The ‘Screening & Review Committee’ shall be empowered to summon the applicants/ allottees/lease holders of land before the Committee so that the Committee can assess objectively the genuineness of the unit’s intention to startup an industrial activity in the land allotted/to be allotted/ /to be transferred to them.
(d) Screen all land allotments, transfers and revocations so that the Board of Directors of Goa Industrial Development Corporation is given a fair and merit based recommendation for a final approval of all cases.
(e) Advise the Board of Directors of Goa Industrial Development Corporation into reforming and streamlining the current procedures in all matters of land allotments, transfers and revocations such that they are made objective and transparent.
(f) Screen all the existing applications pending with Goa Industrial Development Corporation and draw up an updated waiting list.
(g) Screen all the applications for transfer of the existing plots.
(h) Screen all such allotment of plots wherein the allottees have not started commercial production as on 1st January, 2011, to verify their compliances to the terms of allotment.
(i) Screen all the incoming new applications for land allotment from time to time and allot them waiting list number once they fulfill the laid down criteria based on the current Goa Industrial Development Corporation guidelines in force.
(j) Screen all the plots being currently utilized for commercial/non-industrial application (e.g. trading, warehousing).
(k) Review the current pricing of land in the various Industrial Estates and recommend immediate as well as progressive review from time to time to the GIDC Board so as to discourage speculative buying/hoarding.
(l) Draw up a policy to facilitate reutilization of the closed industrial units including those attached by the Banks/Financial Institutions.
(m) Draw up progressive policy recommendations from time to time to discourage speculative buying/hoarding.
 (n) Draw up progressive policy recommendations from time to time to encourage SMEs, expansion of existing units and non-polluting hi-tech units with proven
track record.
(o) Draw up a policy for levy of non-occupancy charge for units which are holding lands
with vacant sheds without starting commercial activity.
(p) Receive and address complaints if any, from the entrepreneurs and submit the
findings to the Board of GIDC.
(q) Submit findings on any other matter referred to it by the Government, Directorate of Industries, Trade & Commerce or Goa Industrial Development Corporation.
8. The Goa Industrial Development Corporation shall be nodal agency for the purpose and shall provide all the necessary assistance to the Screening and Review Committee in respect of arrangement for visits to the Industrial Estates, meetings of the Task Force Committee, Secretarial Assistance, etc.
9. The Committee will start functioning with immediate effect. The Committee shall meet atleast once a month.
10. The members shall be entitled for TA/DA as per the Rules. All costs of meetings, visits, TA/DA, etc. shall be borne by the Goa Industrial Development Corporation.
By order and in the name of the Governor of Goa.
Hanumant T. Toraskar, Under Secretary
(Industries).


                                                                                               Porvorim, 10th October, 2011.
—————————————-****———————————————

ELIGIBILITY CRITERIA UNDER PPS INCREASED TO 10 CRORES.

Posted on
Official Gazette — Govt. of Goa
Series I, No. 24, 15th September, 2011
Notification 3/40/2003-Ind (part)
Whereas vide Notification No. 3/40/2003—IND (Part) dated 31-12-2008 published in the Official Gazette Series I No. 42 dated 15-1-2009. The Government of Goa notified the “Preferential Purchase Incentives to Micro and Small Enterprises Scheme, 2008”. And whereas the Government of Goa deems it expedient to amend the said scheme as follows:—
1. Short title and commencement.—
(1) This Scheme may be called the “Preferential Purchase Incentives to Micro and Small Enterprises (Amendment) Scheme, 2011”.
(2) It shall come in force from the date of its publication in the Official Gazette.
2. Amendment of clause 5.— In clause 5 of the “Preferential Purchase Incentives to Micro    and Small Enterprises Scheme, 2008”, (hereinafter referred to as the “Principal Scheme”).
(i)     the clause 5 is substituted, namely:—
     “5. Eligibility.— Only those Micro & Small Enterprises having turnover not exceeding Rs. 10 crores per annum for the preceding 3 financial  years and acknowledged with Entrepreneurs Memorandum Part-II by the Director of Industries, Trade and Commerce   shall be eligible for the benefit under this scheme”. This has been issued with the concurrence of Finance (Exp.) Department vide their U. O.   No. 1417320 dated 17-6-2011.
By order and in the name of the
Governor of Goa.
Hanumant T. Toraskar, Under Secretary (Industries).
Porvorim, 8th September, 2011.

Preferential Purchase Scheme

Posted on
DEPARTMENT OF INDUSTRIES
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 24 15TH SEPTEMBER, 2011
Notification 3/40/2003-IND (Part)
Whereas vide Notification No. 3/40/2003—IND (Part) dated 31-12-2008 published in the Official Gazette Series I No. 42 dated 15-1-2009. The Government of Goa notified the “Preferential Purchase Incentives to Micro and Small Enterprises Scheme, 2008”.
And whereas the Government of Goa deems it expedient to amend the said scheme as follows:—
1. Short title and commencement.—
(1) This Scheme may be called the “Preferential Purchase Incentives to Micro and Small Enterprises (Amendment) Scheme, 2011”.
(2) It shall come in force from the date of its publication in the Official Gazette.
2. Amendment of clause 5.— In clause 5 of the “Preferential Purchase Incentives to Micro    and Small Enterprises Scheme, 2008”, (hereinafter referred to as the “Principal Scheme”).
(i)     the clause 5 is substituted, namely:—
     “5. Eligibility.— Only those Micro & Small Enterprises having turnover not exceeding Rs. 10 crores per annum for the preceding 3 financial years and acknowledged with Entrepreneurs Memorandum Part-II by the Director of Industries, Trade and Commerce shall be eligible for the benefit under this scheme”.
This has been issued with the concurrence of Finance (Exp.) Department vide their U. O.   No. 1417320 dated 17-6-2011.
By order and in the name of the
Governor of Goa.
Hanumant T. Toraskar, Under Secretary (Industries).
Porvorim, 8th September, 2011.

Department of Science, Technology & Environment Notification – 40/4/2006/STE-DIR/414

Posted on
Department of Science, Technology &
Environment
Notification
40/4/2006/STE-DIR/414
In exercise of powers conferred under section 5 of the Environment (Protection) Act, 1986 (Central Act 29 of 1986) to the State Government vide Notification No. S. O. 881 (E) dated 22-09-1988 (published in the Gazette of India No. 749 dated 22-09-1988) and in exercise of powers conferred under section 64 of the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of 1974) and under section 54 of the Air (Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981), the Government of Goa, after due consultation with the Goa State Pollution Control Board (GSPCB) and in supersession of the earlier Notification No. 3/4/2003/-IND(XV)/985 dated 25-11-2004 issued by the Directorate of Industries, Trade and Commerce (DITC), is pleased to classify the industries for the purpose of consent management as well as their authorization by GSPCB into ‘Red’,‘Orange’ and ‘Green’, as under:—
I LIST OF INDUSTRIES UNDER ‘RED’ CATEGORY
I. A. Industries identified by the Ministry of Environment and Forests, Government of India, as  heavily polluting and covered under Central Action Plan; viz.
1.    Aluminum Smelter.
2.   Cement.
3.   Chlor alkali.
4.   Copper smelter.
5.   Distillery including fermentation industry.
6.   Dyes & dye-intermediates.
7.   Fertilizer.
8.   Iron and Steel (involving processing from ore/scrap/integrated steel plants).
9.   Oil refinery (Mineral oil or Petro  refineries).
10. Pesticides (Technical) (excluding formulation).
11. Petro Chemicals (manufacture of & not merely use of as raw material).
12. Pharmaceuticals (basic) (excluding formulation).
13. Pulp & Paper (paper manufacturing with or without pulping).
14. Sugar (excluding Khandsari).
15. Tanneries.
16. Thermal Power plants.
17. Zinc smelter.
18. Ship Breaking.
I. B. Industries manufacturing following  products or carrying out following activities:–
19.  Anodizing.
20.  Asbestos & Asbestos based industries.
21.  Automobile manufacturing/Assembling (including paint shop).
22. Ayurvedic medicines involving fermentation, distillation etc.
23. Ceramic/Refractories.
24. Charcoal kiln.
25. Chemical, Petrochemical and Electro -chemicals including manufacture of acids such as  Sulphuric acid, Nitric acid, Phosphoric acid etc.
26. Chlorates, Per Chlorates & Peroxides.
27. Chlorine, Fluorine, Bromine, Iodine & their compounds.
28. Coke making, Coal liquefaction, Coal tar distillation or fuel gas making, Coal gasification.
29. Common Bio-medical Waste Treatment Facility.
30. Common/Captive Hazardous WasteTreatment Facility.
31. Common Effluent Treatment Plant.
32. Construction of ships, barges, steel hull trawlers, dry docks etc.
33. Bulk cement terminals/depots.
34. Dry coal processing/mineral processing industries like ore sintering, pelletization etc.
35. Explosives including detonators, fuses etc.
36. Extraction of silver from photographic/ X-ray chemicals.
37. Extraction of fish oil.
38. Fat liquor for leather.
39. Fermentation industry including manufacture of yeast, beer.
40. Ferro manganese, ferro molybdenum, ferro titanium, ferro boron.
41. Fire crackers.
42. Foundries or process involving foundry operation.
43.Glass and fibre glass production & processing (excluding moulding).
44. Glue & Gelatine.
45. Heavy Engineering (excluding assembly).
46. Hot-mix plants.
47. Hospitals and Pathological laboratory.
48. Hydro cyanic acid and its derivatives.
49. Incineration plants.
50. Industrial carbon including electrodes &graphite blocks, activated carbon, carbon black etc.
51. Industrial or inorganic gases namely:–
       (a) Chemical gases: acetylene, hydrogen,chlorine, fluorine, ammonia, sulphur dioxide,  ethylene, hydrogen sulphide, phosphine.
       (b) Hydro carbon gases: methane, butane, ethane, propane.
52. Industry or process involving electroplating operations.
53. Industry or process involving metal    treatment or process such as pickling, paint stripping, heat treatment, phosphating or finishing, etc.
54. Inks (all types) and carbon paper.
55. Jetties, wharves, dry docks, loading facilities for iron or manganese ore, etc.
56. Lead reprocessing and manufacturing including lead smelting.
57. Lime manufacturing (excluding lime manufacturing by sea shell).
58. Manufacture of Lubricating oil, greases or petroleum based products.
59. Manufacture of Organic/Inorganic Chemicals.
60. Manufacture of printed circuit boards (LSE).
61. Milk processing or Dairy products  (integrated project).
62. Mining of iron ore, manganese ore and/or bauxite.
63. Ore Beneficiation including dry screening plants/mobile screening plants/iron ore washing plants.
64. NPK Fertilizers and granulation.
65. Organic Chemical manufacturing.
66. Par boiled rice mills.
67. Paints & varnishes (excluding blending  /mixing).
68. Petroleum products manufacturing and oil/crude oil/residues re-processing.
69. Phosphate rock processing plants.
70. Phosphorus and its compounds.
71. Pigments and intermediates.
72. Plaster of Paris items.
73. Ports and Harbours.
74. Potable Alcohol (IMFL) by distillation of Alcohol.
75. Power generating plants (excluding D.G.sets) using coal, naphtha, or other petroleum based  products.
76. Process involving chlorinated hydro carbons.
77. Ready mix concrete plant.
78. Secondary production and/or industrial use of zinc, copper, nickel, lead or other heavy  metals.
79. Barge and trawler breaking.
80. Silicon defoamer and Silicon emulsion.
81. Slaughter houses.
82. Steel and steel products including coke plants involving use of any of the equipments such as   blast furnances, open hearth furnace, induction furnace or arc furnace, rotary kiln (sponge iron plants) etc. or any of the operations or processes such as heat treatment, acid pickling, rolling or galvanizing etc.
83. Stone crushers.
84. Surgical and Medical products involving prophylactics and Latex (manufactured from basic  raw materials).
85. Synthetic detergents and soaps (not covered under orange & green list).
86. Synthetic fibre including rayon, tyre cord, polyester filament yarn from basic raw  materials.
87. Synthetic resins.
88. Synthetic rubber excluding moulding.
89. Tobacco products including cigarettes & tobacco processing.
90. Vegetable oils including solvent extracted oils, hydro-generated oils (excluding repacking  and coconut oil extraction).
91. X-ray chemicals, colour paper developer, colour negative film developer, Depamer of various grades, turkey red oil, Brightening agent, Calcium alkyl benzil sulphonate.
92.Yarn and textile processing involving scouring, bleaching, dyeing, printing or any  effluent/emission generating process.
93. Manufacture of tyres, tubes & flaps etc.using natural and synthetic rubber.

 

II. LIST OF INDUSTRIES UNDER ‘ORANGE’ CATEGORY
1. Additive for concrete-waterproofing compounds and other similar compounds.
2. Assembling of automobiles excluding paint shops.
3. Automobile service stations including repairs and painting.
4. Biodiesel.
5. Bio-tech industries.
6. Bottling of liquefied petroleum gas.
7. Brick from mining rejects.
8. Brick manufacturing.
9. Cashewnut processing plants (dry and wet process including roasting/cooking process and      production of cashew shell nut liquid oil).
10. Cement clinker grinding units.
11. Cotton ginning, spinning and weaving.
12. Diamond tools, diamond stone cutting tools, circular saw blades and wire saw blades.
13. Distillery including blending and mixing (excluding fermentation industry).
14. Silica ramming mass, moulded coat.
15. Electrical/telephone cable including jelly filled cables & optical fibre cables.
16. Emulsifying catalyst.
17. Extraction of all types of oil excluding fish oil.
18. Fish processing and meat processing units.
19. Flour mills (excluding domestic Aatta Chakki).
20. Food additives, colours, essence, nutrients and flavours.
21. Food including fruits and vegetables processing (excluding repacking).
22. Footwear (Rubber & PVC).
23. Fragrances and industrial perfumes.
24. Godowns of authorized retail cement dealers.
25. Handmade paper.
26. Hotels/Resorts/Spas including tented/temporary lodging facility.
27. Ice cream making.
28. Imitation jewellery.
29. Industrial solvents, Industrial cold pretreatment chemicals.
30. Instant coffee/tea repacking including blending and mixing.
31. Laboratory chemicals involving distillation,purification process.
32. Laboratory wares.
33. Laterite, Granite or Basalt Quarries.
34. Laundries.
35. Lead-acid battery reconditioning/assembling.
36. Lithium sulphur dioxide cells/batteries assembly.
37. Lubricating oil, greases or petroleum based products by blending and mixing.
38. Malted food.
39. Manufacturing and assembling of D.G. sets.
40. Manufacture, assembly & repairs of transformers using oil.
41. Manufacture of cosmetics and toiletries.
42. Manufacture of formulated synthetic detergent products.
43. Manufacture of mirror from sheet glass.
44. Manufacture of synthetic detergent intermediates (other than formulated synthetic detergent  products).
45. Manufacture of soaps (process generating rade effluent).
46. Manufacture of tea cans by cutting,bending.
47. Manufacture of commercial vinegar (using acetic acid).
48. Manufacture of printed circuit boards (MSE/SSE).
49. Manufacture of Welding flux.
50.  Masala grinding.
51. Metal treatment or process involving surface coating, powder coating and paint baking  (excluding electroplating & anodizing).
52. Mobile D.G. sets.
53. Mosquito coil.
54. Moulded fibre glass products including FRP vessels.
55. M.S., stainless steel fabrication, switches,electrical panels, workshops for grills gates etc. involving powder coating and/or painting.
56. Multilayered laminated collapsible tubes.
57. Natural stones and marble cutting and polishing.
58. Non-alcoholic beverages soft-drinks.
59.Operation of commercial passenger/tourist vessels, house boats, floating restaurant (excluding ferry boats).
60. Ophthalmic lenses.
61. Organic nutrients/Bio-fertilizers.
62. Packing and filling of pesticides.
63. Paint by mixing and blending process.
64. Paints re-packing.
65. Pesticides/Insecticides/Fungicides/Herbicides/Agro-chemical formulation.
66. Petroleum products/crude oil storage and transfer excluding cross country pipeline.
67.Pharmaceuticals formulations/diagnostic and laboratory reagents & kits, antiseptics and disinfectants).
68. Photographic film cutting and repacking.
69. Plywood and Board manufacturing.
70. Pre-boiled rice mills.
71. Pre-cast concrete products like pavers,block and other concrete products including electrical poles etc.
72. Plastic processed goods and goods manufactured from nylon, plastic, polyesters, PVC by process of moulding and/or extrusion including filaments and fibres.
73. Power looms/handlooms/narrow woven fabrics & elastic tapes (without dyeing & bleaching).
74. P. P. Caps, aluminum bottles including Non refillable closures, Pet Preforms.
75. Printed Aluminium Collapsible tubes/Coated/laminated flexible packaging material of aluminium foil & polyethylene.
76. Pulping and fermenting of coffee beans.
77. Pulverizing of minerals.
78. Repair and servicing of ships, barges, steel hull trawlers etc.
79. Research & Development Laboratories and Quality Control Laboratories.
80. Restaurants/Shacks.
81. Sanitary napkins & diapers.
82. Saw Mills.
83. Sewage treatment plants and/or DG sets for town/cities/township projects, residential complexes, shopping malls etc.
84. Shell Grit.
85. Surgical and medical products involving effluent/emission generating processes.
86. Toughening and moulding of glass.
87. Tyres and tubes (re-treading & moulding).
88. Viscosity index improver, sulphurized karanjia oil, malaria larvisidal oil additive,
       tackiness additive and other lube oil additives, including filtration of all types of oil.
89. Watch cases and bracelets.
90. Wax crayons, erasers, oil pastels.
91. Wire drawing (cold process) and bailing straps.
92. Zeolite molecular sieves.
III. LIST OF INDUSTRIES UNDER ‘GREEN’ CATEGORY
1. Agarbathi.
2. Apparel making.
3. Artificial implants.
4. Assembling of computer and computer  peripherals.
5. Assembly of air coolers, conditioners and heaters.
6. Assembly of bicycles, baby carriage and other small non-motorised vehicles.
7. Atta-chakkies (Domestic and SSI Units).
8. Ayurvedic medicines and Vegetable/Herbal Extract (non-involving fermentation,distillation   etc.).
9. Bakery products biscuits, confectionaries,vermicelli, pasta products.
10. Bamboo and cane products (only dry operations).
11. Block making for printing.
12. Bus seats, cushions & mattresses.
13. Candles.
14. Cardboard or corrugated box and paper products (Paper or pulp manufacturing excluded).
15. Carpentry (excluding saw mill).
16. Carpet weaving.
17. Cashew kernel processing.
18. Cattle feed, poultry feed.
19. Chilling plants, cold storage and manufacture of ice.
20. Clay items.
21. Computer Stationary.
22. Cotton and woolen hosiery (except dyeing).
23. Cutting and repacking of plain & printed aluminum foils and printed blister foils.
24. Digital Thermometer.
25. Electronics and Electrical equipments and/or appliances (assembly).
26. Fire extinguisher refills and servicing.
27. FRP doors, frames and industrial parts.
28. Furniture (wooden and steel) including crates, spools etc. (except M. S. furniture including powder coating & painting).
29. Gold and Silver smithy.
30. Gold and Silver thread zari work.
31. Groundnut decorticating (dry).
32. Handloom weaving.
33. Ice candies.
34. Industrial gases, namely; Air, Oxygen,Nitrogen, Argon, Helium, Carbon Dioxide, Nitrous Oxide.
35. Instant tea/coffee, coffee processing (excluding blending, mixing andrepacking).
36. Insulation and other coated papers (Paper or pulp manufacturing excluded).
37. Khandsari sugar.
38. Leather footwear and leather Jobbing and machining.
39. Light engineering.
40. Manufacture of steel trunks and suit cases.
41. Manufacture of wines and country liquor by fermentation including blending, mixing and repacking.
42. Medical and surgical instruments.
43. Mild steel/aluminium fabrication, furniture without powder coating and or painting.
44. Musical instruments manufacturing.
45. Oil ginning/expelling (no hydrogenation/refining).
46. Optical frames.
47. Packaged water.
48. Packaging of Food including fruits & vegetables.
49. Paper pins and U-clips.
50. Photo-framing.
51. Printing press, offset printing, digital printing, flexi graphic printing & rotogravure printing.
52. Leather products excluding tanning and hide processing.
53. Programming and Software development (where sewage treatment plant and or generator sets are established).
54. Repacking of coconut oil.
55. Mushroom Culture.
56. Rice hullors.
57. Ropes and cordages & Fishnets made from natural and synthetic yarns or fibres.
58. Rubber goods industry (SSE).
59. Scientific and mathematical instruments.
60. Shoe lace manufacturing.
61. Sports goods.
62. Steeping and processing of grains.
63. Supari (betel nut).
64. Tailoring/garment making.
65. Toys.
66. Wasting of used sand by hydraulic discharge.
67. Water softening and de-mineralized plants.
68. Writing instruments.
Note: Any industry/industrial activity, process or trades which do not fall under any of the above
mentioned categories, the decision with regards to their categorization/classification, will be taken by the Goa State Pollution Control Board, from time to time when such need arises, either suo motu or on the specific request by the Industrial unit. Industrial unit concerned may apply to the Goa State Pollution Control Board in this respect for necessary action.
This issues with approval of the Government vide U. O. No. 103 dated 20th June, 2011.
By order and in the name of the Governor of Goa.
Michael M. D’Souza, Director & ex officio

More details on the above notification can be found in Official Gazette no 15 dated 14th July 2011 on http://www.goaprintingpress.gov.in/