Section 9(2)(xii) in The Goa Value Added Tax Act, 2005
(xii)[ ice cream, alcoholic beverages including beer and wine and non-alcoholic beverages including packed juice, aerated water and soft drinks served in party, factory or industrial canteens, clubs, or served by catered, for consumption at any place other than hotel/restaurant; [Inserted by the Amendment Act 12 of 2008.]