VARIOUS FORMS OF INCOME TAX ,BASIC KNOWLEDGE OF GST PPT WHICH REQUIRED FOR A STUDENT TO UNDERSTAND DIRECT AND INDIRECT TAXATION. STUDENTS STUDYING B.COM AND M.COM WILL BE BENEFITED . FOR PRACTITIONERS ALSO WILL BENEFIT.

1. REVENUE IMPACT OF VAT IN GOA OF VALUE
ADDED TAX
SUBRAHMANYA BHAT K.M

2. Receipts of VATYear Sales Tax/VAT
2000-01 346.73
2001-02 365.37
2002-03 398.93
2003-04 463.52
2004-05 502.70
2005-06 671.83
2006-07 783.28
2007-08 819.66
2008-09 1072.15
2009-10 1064.07
2010-11 1280.58
2011-12 1563.23
2012-13 1478.68
2013-14 Up to Jan 14 1291.14

4. Receipts of CSTYear CST
2000-01 41.08
2001-02 36.10
2002-03 40.26
2003-04 38.84
2004-05 64.49
2005-06 71.48
2006-07 61.54
2007-08 59.62
2008-09 59.48
2009-10 78.05
2010-11 90.46
2011-12 89.69
2012-13 92.96
2013-14 Up to Jan 14 66.80

5. Entry tax
A dealer who in the course of business, whether
on his own persons, brings or cause to be brought
into a local area any goods or takes delivery or is
entitled to take delivery of goods on its entry into
a local area and includes a casual dealer,
occasional dealer and a non-residential dealer. It
also includes an industrial, commercial or trading
undertaking Central as well as State Government
Company, H.U.F., a firm, a society, a club which
carries on business.

6. Luxury Tax
• It is a tax levied on luxuries provided by a
hotelier including accommodation and other
services like air conditioners, telephone ,
television radio, music and the like .

7. Present Rates of Luxury Tax
Turnover of Receipts Rate of Tax
Where the charge for luxury provided in a hotel
is not exceeding Rs. 200/- per day.
Nil
Where the charge for luxury provided in a hotel
is exceeding 200 rupees but does not exceed
Rs. 1500/- per day.
5%
Where the charge for luxury provided in a hotel
is exceeding Rs. 1500/- but not exceeding Rs.
3000/- per day
8%
Where the charges for luxury provided in a
hotel is exceeding Rs. 3000/- and above per
day.
10%

8. Receipts of Luxury Tax
2000-01 17.34
2001-02 14.95
2002-03 15.92
2003-04 24.73
2004-05 27.00
2005-06 29.92
2006-07 42.73
2007-08 66.94
2008-09 66.32
2009-10 65.33
2010-11 88.30
2011-12 97.02
2012-13 118.42
2013-14 Up to Jan 14 86.63

9. Entertainment Tax
Cinematograph show including video shows to
which persons are admitted on payment or
exhibition of films or moving pictures which are
viewed and heard on the television receiving set,
with the aid of any type of antennae with the cable
network attached to it or cable television for
which persons are required to make payment by
way of contribution or subscription or installation
and connection charges or any other charges
collected in any manner whatsoever ;

10. Receipts of Entertainment Tax
2000-01 1.93
2001-02 2.71
2002-03 2.36
2003-04 2.11
2004-05 2.48
2005-06 5.18
2006-07 5.09
2007-08 11.17
2008-09 19.65
2009-10 33.56
2010-11 43.70
2011-12 60.18
2012-13 87.62
2013-14 Up to Jan 14 88.05

11. Receipts of Entry Tax
2000-01 8.96
2001-02 31.42
2002-03 25.17
2003-04 35.21
2004-05 96.31
2005-06 123.40
2006-07 129.36
2007-08 104.22
2008-09 147.64
2009-10 150.95
2010-11 161.04
2011-12 197.38
2012-13 235.30
2013-14 Up to Jan 14 289.63