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GOVERNMENT OF GOA
Department of Law & Judiciary
Legal Affairs Division
Notification
7/20/2009-LA
The Goa Tax on Infrastructure Act, 2009 (Goa Act 20 of 2009) which has been passed
by the Legislative Assembly of Goa on 06 -08-2009 and assented to by the Governor of
Goa on 28-08-2009, is hereby published for general information of the public.
Sharad G. Marathe, Joint Secretary (Law).
Porvorim, 2nd September, 2009.
The Goa Tax on Infrastructure Act, 2009
(Goa Act 20 of 2009) [28-08-2009]
AN
ACT
to consolidate and amend the law relating to levy and collection of tax on buildings for
infrastructure in the State of Goa.
BE it enacted by the Legislative Assembly of Goa in the Sixtieth Year of the Republic
of India as follows:—
1. Short title, extent and commencement.— (1) This Act may be called the Goa Tax
on Infrastructure Act, 2009.
(2) It shall extend to the whole of the State of Goa.
(3) It shall come into force at once.
2. Definitions.— In this Act, unless the context otherwise requires,—
1[(a) “built up area” means all areas which are built upon and essentially forming part
of the building/buildings and includes,—
(i) floor area i.e. covered area of the building/buildings in all floor levels added
together;
(ii) balcony/verandah/passages/ /lobby;
(iii) mezzanine floor;
(iv) swimming pool whether covered or uncovered;
(v) staircases including fire escape staircase, ramps (internal and/or external);
(vi) lift area at one level;
(vii) atrium/podium;
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(viii) terraces at intermediate floors; and
(ix) equipment room, generator room, security room; but does not include areas of
open terraces on the top most floor of the building/buildings, un -storeyed porch, septic
tanks, soak pits, sewage treatment plants, man holes, drainage, gutters, chambers, wel ls,
fountains, steps, water tanks, sumps, rain water harvesting tanks, structures for
handling/sorting of waste having a height of not more than 2.5 meters and having opening
on at least two sides, pump house admeasuring an area not exceeding six square me ters,
swing frames, compounds and gates;]
2(aa) “classification of land” means the classification assigned to land by zoning or
use;
(b) “commercial building” means a building or structure consisting of shop, godown
or office premises, either on ground floor or any other floor, used wholly or partly for
business activities;
(c) “competent authority” means such authority or officer of the Government, as the
Government may, by notification in the Official Gazette, specify;
(d) 3[Omitted]
(e) “Government” means the Government of Goa;
(f) “industrial building” means any building or structure constructed for the purpose
of carrying out medium and large scale industrial activities within or outside the areas
earmarked and notified as industrial estates/areas, but does not include building
constructed for carrying out small scale industrial activity;
(g) “infrastructure” means the provision of potable water, electricity and other
amenities like roads, drains, foot paths, sewerage system, etc.;
(h) “local authority” means a Municipal Council constituted under the Goa
Municipalities Act, 1968 (Act No. 7 of 1969) or a Panchayat constituted under the Goa
Panchayat Raj Act, 1994 (Act No. 14 of 1994) or a Municipal Corporation constituted
under any l aw and includes the Goa Industrial Development Corporation constituted
under the Goa Industrial Development Act, 1965 (22 of 1965);
(i) “notification” means a notification published in the Official Gazette;
4 [(ia) “other building” means a building or structur e other that residential building,
commercial building, industrial building and other industrial building];
5[(ib) “other industrial building” means any building or structure constructed for the
purpose of carrying out small scale industrial activity withi n or outside the areas
earmarked and notified as industrial estates/areas and includes building or structure
constructed for carrying out the activity by ‘small scale industrial undertaking’ as
defined in clause (j) of section 3 of the Industries (Development and Regulation) Act,
1951 (Central Act 65 of 1951) and/or the notification/order issued thereunder or by
‘micro enterprise’ or ‘small enterprise’ as defined in clauses (h) and (m) respectively,
of section 2 of the Micro, Small and Medium Enter prises Development Act, 2006
(Central Act 27 of 2006);]
(j) “prescribed” means prescribed by the rules made under this Act;
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(k) “residential building” means any building or structure consisting either of a
single self contained unit having built up area of more than 100 square meters or more
than one independent unit used for domestic purpose but does not include building
constructed for educational institution, orphanage, old age home, home for
spastic/retarded children 6[or housing for locals under the Governme nt Scheme] or by
any other non-profitable organization and such other organizations as may be notified
by the Government in public interest;
(l) “Schedule” means the Schedule appended to this Act.
3. Tax on Infrastructure.— (1) On any construction to be undertake n by any person
on any land specified in the Schedule hereto, there shall be levied and paid a tax on
infrastructure at the rates specified in the said Schedule.
7[(1A) On any construction to be undertaken by any corporation or undertaking
constituted under the Central or State enactment, or any State Government, or local
bodies on any land specified in the Schedule hereto, there shall be levied and paid a
service charge on infrastructure at the rates specified in the said Schedule.]
(2) The Government may, by notification in the Official Gazette, amend any entry in
the Schedule and the Schedule shall be deemed to have been amended accordingly.
(3) Every notification made under sub-section (2) shall be laid as soon as may be after
it is made on the table of Legislat ive Assembly while it is in session for a total period of
thirty days which may be comprised in one session or in two successive sessions, and if,
before the expiry of the session in which it is so laid or the session immediately
following, the Legislative Assembly agrees in making any modification in the notification
or the Legislative Assembly agrees that the notification should not be made and notify
such decision in the Official Gazette, the notification shall from the date of publication of
such decision have effect only in such modified form or be of no effect, as the case may
be, so however that any such modification or annulment shall be without prejudice to the
validity of anything previously done or omitted to be done under that notification.
(4) Where a licence for construction has already been issued to any person before the
commencement of this Act, the infrastructure 8[tax or service charge] shall be levied and
paid at the time of the renewal of the construction licence or before the issuance of the
occupancy certificate/completion certificate, whichever is earlier, after carrying out
assessment of 9[tax or service charge] through the Competent Authority under this Act.
(5) The 10[tax or service charge] on infrastructure payable under sub -section (1), shall
be assessed and collected by the Competent Authority at the time of approving the
construction plan or at the time of issuing construction licence.
11[(5) The tax or service charge on infrastructure payable under sub -section (1) shall
be assessed and collected by the Competent Authority in two installments, 50% at the
time of issue of Technical Clearance/Development Permission and 50% at the time of
issue of Completion Certificate/Order].
Explanation:— While assessing the said 12[tax or service charge] under this Act,—
(a) where a building proposed to be constructed is in a land earmarked for
commercial use/zone, the rate of 13[tax or service charge] applicable thereto shall be as
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applicable to commercial buildings irrespective of its use;
(b) where a building proposed to be constructed is in a land earmarked for other use
or in zone other than commercial zone, in any plan in force, such as residential or
settlement zone, where commercial utilization of building is done partly on the ground
floor or any other floor, the rate of 14[tax or service charge] applicable to commercial
buildings shall be charged only to the floor area which is used for commercial purpose
while for other area of the building which is used for residential purpose, the rate
applicable to residential building shall be charged while assessing infrastructure 15[tax
or service charge].
(6) 16[ The tax and service charge collected by the Competent Authority shall be
credited into the Government Treasury and shall be utilized for works identified by the
Government, such as, provision of water, power and development of other physical
infrastructure.]
(7) Any person aggrieved by an assessment made by the competent authority under
sub-section (5) may, within thirty days of communication o f such assessment by the
competent authority, prefer an appeal before the prescribed authority whose decision shall
be final and binding on all parties.
(8) An appeal under sub section (7) shall set out the grounds of appeal and shall be
verified by the appellant. It shall accompany the order of the competent authority and its
enclosures if any. The appellant shall also pay a fee of Rupees one thousand in the form
of Court fee.
4. Act not in derogation of other laws. — The provisions of this Act shall be in
addition to the laws governing the building activities, including The Goa Municipalities
Act, 1968 (Act 7 of 1969), The Goa, Daman and Diu Town and Country Planning Act,
1974 (Act 21 of 1975), The Goa Panchayat Raj Act, 1994 (Act 14 of 1994), The City of
Panaji Corporation Act, 2002 (Act 1 of 2003) and The Goa (Regulation of Land
Development and Building Construction) Act, 2008 (Act 6 of 2008).
5. Local authority not to issue construction Licence. — (1) No local authority shall
issue a construction licence to an y residential building or a commercial building or an
17[industrial building or other building] unless a person applying for the construction
licence has paid the infrastructure 18[tax or service charge] due under this Act, in respect
of such building or structure.
(2) No person shall start constructing a residential building or a commercial building or
an 19[industrial building or other building] unless the 20[tax or service charge] payable
under this Act, in respect of such building or structure, has been paid.
6. Local Authority not to issue Occupancy Certificate. — (1) No local authority
shall issue Occupancy Certificate to any residential building or commercial building or
21[industrial building or other building ] for which the construction licence has be en
issued before the coming into force of this Act, unless the person applying for it produces
a certificate from the competent authority that the 22[tax or service charge] due under this
Act has been paid in respect of such building or structure, as the case may be.
(2) No person shall occupy any building or part thereof unless the 23[tax or service
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charge] payable under this Act in respect of such building or structure has been paid.
7. Penalty.— 24[Whoever contravenes the provisions of this Act shall, on co nviction,
be liable to pay a fine, twice the amount of tax or service charge payable under this Act].
8. Offences by Companies. — (1) Where an offence under this Act has been
committed by a company, every person, who, at the time when the offence was
committed, was in charge of, and was responsible to, the company for the conduct of
business of the company, as well as the company, shall be deemed to be guilty of the
offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub -section shall render any such person liable
to any punishment, if he proves that the offence was committed without his knowledge or
that he had exercised all due diligence to prevent the commission of such an offence.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this
Act has been committed by a company and it is proved that the offence has been
committed with the consent or in connivance of, or is attributable to any neglect on the
part of any Director, Manager, Secretary or other officer of the company, such Director,
Manager, Secretary or other officer shall be deemed to be guilty of that offence and shall
be liable to be proceeded against and punished accordingly.
Explanation:— For the purpose of this section,—
(a) “Company” means a body corporate and includes a firm or an association of
individuals; and
(b) “Director” in relation to a firm means a partner in the firm.
9. Recovery or Refund of 25[tax or service charge] on Infrastructure.— (1) If any
amount on account of tax on infrastructure is found to be due from any person, without
prejudice to any other mode of recovery, the same may be recovered as arrears of land
revenue under the provisions of the Goa Land Revenue Code, 1968 (Act No. 9 of 1969).
(2) Any amount paid in excess of infrastructure 26[tax or service charge] due to
clerical error, typographical error or wrong assessment, the same shall be refunded to the
concerned person/s on an application made by him to the competent authority, wit hin a
period of one year from the date of payment of the 27[tax or service charge] .
(3) In case of any revision in the plan, 28[resulting in any addition or deletion of
building area, or in case of withdrawal of the building project,] , then the 29[tax or service
charge] on infrastructure levied on such building area shall be recovered or refunded, as
the case may be, to the concerned person on an application made to the competent
authority under this Act.
10. Power to remove difficulties. — (1) If any difficult y arises in giving effect to the
provisions of this Act, the Government may, by order published in the Official Gazette,
make such provisions not inconsistent with the provisions of this Act as appear to it to be
necessary or expedient for removal of the difficulty:
Provided that no such order shall be made after the expiration of two years from the
commencement of this Act.
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(2) Every order made under this section shall, as soon as may be, after it is made, be
laid before the Legislative Assembly.
11. Repeal and Saving.— (1) The Goa Tax on Infrastructure Act, 1997 (Goa Act No.
12 of 1997) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the said Act
shall be deemed to have been done or taken under this Act.
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SCHEDULE
(See section 3)
CLASSIFICATION
OF LAND USE IN
OUTLINE DEVE-
LOPMENT PLAN
(ODP)/ZONING
PLANS
CATEGORY OF BUILDING OR
STRUCTURE BUILD ON THE LAND
MENTIONED IN OUTLINE DEVELOPMENT
PLAN (ODP)/ZONING PLANS AND AS
SPECIFIED IN COLUMN (1)
RATE OF TAX ON
INFRASTRUCTURE
PAYABLE PER
SQUARE METER OF
FLOOR AREA
(1) (2) (3)
Residential (1) Residential building or structure which
admeasures 100 square metre or below
Nil
(2) Residential building or structure which
admeasures 101 square metre or above
[Rs. 100/-]
Commercial (3) Commercial building or structure [Rs. 250/-]*
Industrial (4) Industrial building or structure Rs. 100/-
CLASSIFICATION OF LAND
USE IN REGIONAL PLAN
CATEGORY OF BUILDING
OR STRUCTURE BUILD ON
THE SAID LAND USE IN
REGIONAL PLAN
RATE OF TAX ON
INFRASTRUCTURE
PAYABLE PER
SQUARE METER
OF FLOOR AREA
30[Infrastructu
ral Projects/
facilities
Infrastructural
Projects such
as Garbage
Treatment
facilities,
Crematorium,
Cemeteries,
Public Toilets,
Development
of Garden.
4 5 6
Settlement Residential (1) Residential building or
structure which
admeasures 100 square
meter or less
Nil Nil
(2) Residential building or
structure which
admeasures 101 square
metre or above
[Rs. 100/-]* Nil
Commercial (3) Commercial building or
structure
[Rs. 250/-]* Nil
Industrial (4) Industrial building or
structure
Rs. 100/- Nil]
Secretariat, V. P. SHETYE,
Porvorim–Goa. Secretary to the Government of Goa,
Dated: 2-9-2009. Law Department (Legal Affairs).
Amended vide Notification No. 45/1/TCP-09/Pt file/3417 dated 18-9-2009 published in the Official Gazette, Series I
No. 26 dated 24-9-2009.
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31[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/-
33 [Rs.1200/-]
34 [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
37 [Rs.300/-]
38 [Rs.900/-]
39 [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
42 [Rs.250/-]
43 [Rs.600/-]
44 [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.
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under the
Central or
State
enactment, or
any State
Government,
or local
bodies, in
land/area
specified
above
category
above.
_________________
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
11. Sub-section (5) substituted vide Amendment Act 26 of 2025
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
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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.
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
2022.
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
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