TEAM HERALD
PANJIM: The government has notified the Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013 (Goa Act 15 of 2013) rules on the 0.2% cess which has been increased to 2% on certain products.
These products include aviation spirit, aviation turbine fuel and av gas, high speed diesel oil, light diesel oil, petrol, furnace oil, low sulphur heavy stock, grease, Paraffin wax of all grades and standards
other than food grade standard including standard wax and match wax, slack wax and solvent oil other than organic solvent oil.
According to the rules, the competent authority will levy and collect cess under section 4 from every person who brings into the State the notified items.
The cess has to be paid not later than 30 days after getting the products and monthly returns have to filed with the competent authority. The authority will then issue a Certificate in Form-I to the person granting permission to sell, transport or move the products.
Any person registered under sub-rule (3) shall pay the cess payable under section 4 for every month into the Government treasury or by way of e-payments through the authorized bank on monthly basis, under the challan in quadruplicate in Form II.
If persons do not disclose the items brought in, a penalty will be imposed which shall not exceed one and half times of the value of assessment of cess due, that was not disclosed by the person in his returns and in cases of non-submission of returns, a penalty not exceeding one and a half times of the cess assessed.
