Schedule

Type of area/ land Rate of Infrastructure tax payable, per square meter of built up area (1) (2) (3) (4) (5) Residential building Commercial Building Industrial building Other Buildings other Industrial Building Buildings/struct ures for small scale industrial activities including for the activity by the Small Scale industrial undertaking/ /micro enterprise/small enterprise. (A) (B) (A) (B) (c) (D) (E) Residential building or structure having a built up area which admeasures 100 sq. mts. or below Residential building or structure having a built up area which admeasures 101 sq. mts. or above Agriculture and allied structures Agro based industrial buildings/ /structures including agro- - tourism structures Recreational and entertainment structures, structures associated with dance floors, amusement parks, gokarting tracks Communic ation structures such as towers and the like whose built up area cannot be quantified Buildings/ /structure s not covered under (A) to (D) (1)Category A Coastal Panchayat areas and five major towns, namely, Panaji, Mapusa, Ponda, Mormugao and Margao NIL 32[Rs.350/ - [Rs.1200/ - ] [Rs.350/ - ] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs. 35[25,000] per structure 36[Rs. 250/- ] 25% of the rate applicable to industrial building. (2)Category B Other Municipal towns, Census towns and Village Panchayats adjoining or contiguous to the major towns of Panaji, Mapusa, Ponda, Mormugao and Margao NIL [Rs.300/ - ] [Rs.900/ - ] [Rs.300/ - ] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs. 40[15,000/- ] per structure 41[Rs. 250/-] 25% of the rate applicable to industrial building. (3) Category C Other Village Panchayat areas NIL [Rs.250/ - ] [Rs.600/ - ] [Rs.250/ - ] 25% of the rate applicable to residential building 50% of the rate applicable to industrial building 50% of the rate applicable to commercial building Rs. 45[10,000/- ] per structure 46[Rs. 250/-] 25% of the rate applicable to industrial building. (4)Service charge for buildings constructed by any corporation or undertaking constituted NIL 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate specified in respective category above 75% of the rate applicabl e to residentia l building in respective 75% of the rate specified in respective category above. under the Central or State enactment, or any State Government, or local bodies, in land/area specified above category above. _________________ 11. Sub-section (5) substituted vide Amendment Act 26 of 2025 24. Section 7 substituted vide Amendment Act 20 of 2022. Original section read as follows: whoever contravenes the provisions of this Act shall, on conviction, be liable to imprisonment for a term not exceeding one year and/or liable to pay a fine, twice the amount of tax or service charge payable under this Act. 2022. 1. Inserted after renumbering of existing clause (a) as (aa) vide Amendment Act 6 of 2013 2. Renumbered vide Amendment Act 6 of 2013 3. Omitted vide Amendment Act 6 of 2013 4. Inserted vide Amendment Act 6 of 2013 , thereafter substituted vide Amendment Act 25 of 2013 5. Inserted vide Amendment Act 25 of 2013 6. Inserted vide Amendment Act, 4 of 2018 7. Inserted vide Amendment Act 6 of 2013. 8. Substituted vide Amendment Act 6 of 2013 9. Substituted vide Amendment Act 6 of 2013 10. Substituted vide Amendment Act 6 of 2013 12. Substituted vide Amendment Act 6 of 2013 13. Substituted vide Amendment Act 6 of 2013 14. Substituted vide Amendment Act 6 of 2013 15. Substituted vide Amendment Act 6 of 2013 16. Substituted vide Amendment Act 6 of 2013. 17. Substituted vide Amendment Act 6 of 2013 18. Substituted vide Amendment Act 6 of 2013 19. Substituted vide Amendment Act 6 of 2013 20. Substituted vide Amendment Act 6 of 2013 21. Substituted vide Amendment Act 6 of 2013 22. Substituted vide Amendment Act 6 of 2013 23. Substituted vide Amendment Act 6 of 2013 25. Substituted vide Amendment Act 6 of 2013 26. Substituted vide Amendment Act 6 of 2013 27. Substituted vide Amendment Act 6 of 2013 28. Substituted in place of Expression “resulting in any addition or deletion of building area” by the Amendment Act 20 of 29. Substituted vide Amendment Act 6 of 2013 30. Inserted vide Amendment Act 11 of 2016. 31. Substituted vide Amendment Act 6 of 2013 and thereafter column (5) inserted vide Amendment Act 25 of 2013. 32. Substituted vide Notification dated 31-3-2023. 33. Substituted vide Notification dated 31-3-2023. 34. Substituted vide Notification dated 31-3-2023. 35. Substituted vide Notification dated 20-9-2021. 36. Substituted vide Notification dated 31-3-2023. 37. Substituted vide Notification dated 31-3-2023. 38. Substituted vide Notification dated 31-3-2023. 39. Substituted vide Notification dated 31-3-2023. 40. Substituted vide Notification dated 20-9-2021 41. Substituted vide Notification dated 31-3-2023. 42. Substituted vide Notification dated 31-3-2023. 43. Substituted vide Notification dated 31-3-2023. 44. Substituted vide Notification dated 20-9-2021 45. Substituted vide Notification dated 20-9-2021 46. Substituted vide Notification dated 31-3-2023