‘C’

[See clause (c) of sub-section (1) of section 5] Sr. No. Name of the Commodity Rate of tax (1) (2) (3) (1) Aviation spirit, aviation turbine fuel and A. V. Gas other than covered by entry 34 of Schedule “B”. 20% 230[(2) 231[Country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964).] [10%] (2) Aviation Turbine Fuel other than covered by entry (1) above. 8%] 232[15%] “ (3) Foreign liquor and Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964). Motor spirit which is commonly known as petrol including ethanol blended petrol,- (a) Sold by public sector as well as private sector oil marketing companies to their authorized retail outlets within 234[20%] 21.5%.”. the State. (4) High Speed Diesel Oil (HSD). 236[18%] High Speed Diesel Oil (HSD) 22%“ [17.5%]”. (5) Indian made foreign liquor including Beer as defined in Goa Excise Duty Act, 1964 (Act 5 of 1964). 238[Piped Natural Gas supplied by Authorized CGD entity through CGD Network; 239[20%]. 4%] (6) Light Diesel Oil (LDO). 240[(6) Piped Natural Gas supplied by other than CGD Network. 20% 12.5% (7) Lotteries including online lotteries. 241[Natural Gas other than covered by entries (5) and (6) above]. 20% 4% (8) Motor spirit which is commonly known as petrol including ethanol blended petrol. 242[15%] (9) Molasses. 20% (10) 243[Naphta other than used as raw material by chemical fertilizer industry] . 20% (11) Rectified spirit. 20% (12) Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil and Liquified Petroleum Gas, Furnace oil and substitute furnace fuel including low sulphur heavy stock and Lubricating oil and grease. 20% Plasma TV, LCD TV, Air-conditioner, DVD player, Home Theatre and consumer durables costing Rs.30000/- and above, per item 15% 14 Works Contract 8% 15 CFL Bulbs and Tubes 8% 247[Explanation:— (1) The phrase ‘CGD network’ used in entries against serial Nos. 5 and 6 shall mean the CGD network as defined in the regulations notified by Petroleum and Natural Gas Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006 (Act No. 19 of 2006). (2) The phrase ‘authorized CGD entity’ used in entry against serial Nos. 5 shall mean ‘authorized entity’ as defined in clause (d) of the sub-section (1) of section 2 of the Petroleum and Natural Gas Regulatory Board (Determining Capacity of City or Local Natural Gas Distribution Network) Regulations, 2015]