Panaji: The state cabinet on Monday granted approval to amend the Goa Tax on Infrastructure Act, 2009, to collect infrastructure tax/service charge in two instalments — 50% at the time of issue of technical clearance/development permission and 50% at the time of issuing the completion certificate/order.The Goa Tax on Infrastructure Act, 2009, mandates the levy of tax on infrastructure for any construction undertaken by any person as per the rates specified in the schedule. The act also contemplates the levy of a service charge on infrastructure tax for construction by the central and state govts.The act deals with the tax or the service charge payable on infrastructure, which shall be assessed and collected by the competent authority at the time of approving the construction plan or at the time of issuing a construction licence.
