Manual of Goa Laws (Vol. I) – 447 – Barge (Taxation on Goods) Act

Manual of Goa Laws (Vol. I) – 447 – Barge (Taxation on Goods) Act

Tax3 sections

The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985 provides for the levy and collection of tax on goods transported by barges operating within the inland waters of the region. Designed to replace an earlier 1978 legislation that was rendered ineffective by judicial ruling, this law primarily affects barge owners, cargo operators, and businesses relying on water-based freight transport. By standardizing tax obligations on riverine cargo movement, the law ensures a steady source of revenue for the state government while regulating commercial waterway transport, which plays a vital role in moving bulk goods like minerals throughout the region.

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