Goa Value Added Tax Act, 2005

No: 9 Dated: Mar, 31 2005

Goa Value Added Tax Act, 2005

An act 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 Goa.

Be it enacted by the Legislative Assembly of Goa, in the Fifty-Sixth year of Republic of India as follows:-

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 Goa.

(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.