679
Panaji, 29th June, 2017 (Asadha 8, 1939)
SERIES I No. 13
Reg. No. G-2/RNP/GOA/32/2015-2017
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
ó
Notification
38/1/2017-Fin(R&C)(5)/2550
In exercise of the powers conferred under
the proviso to sub-section (1) of section 10
of the Goa Goods and Services Tax Act, 2017
(Goa Act 4 of 2017) (hereinafter referred to as
the “said Act”) and all other powers enabling
it in this behalf, the Government of Goa, on
the recommendations of the Council, hereby
prescribes a registered person, whose
aggregate turnover in the preceding financial
year did not exceed seventy five lakh rupees,
may opt to pay, in lieu of the state tax payable
by him, an amount calculated in accordance
with the provisions of sub-section (1) of section
10 of the said Act:
Provided that where such person makes
taxable supplies of goods or services or both
from any of the States specified in sub-clause
(g) of clause (4) of article 279A of the
Constitution, he shall be eligible to exercise
the above option if his aggregate turnover in
preceding financial year did not exceed fifty
lakh rupees:
Provided further that the registered person
shall not be eligible to opt for composition levy
Suggestions are welcomed on e-mail: dirñ[email protected]
EXTRAORDINARY
under sub-section (1) of section 10 of the said
Act if such person is a manufacturer of the
goods, the description of which is specified in
column (3) of the Table below and falling under
the tariff item, sub-heading, heading or
Chapter, as the case may be, as specified in
the corresponding entry in column (2) of the
said Table:—
TABLE
S. No.
Tariff item,
Description
sub-heading,
heading or
Chapter
(1)
(2)
(3)
1. 2105 00 00
Ice cream and other edible ice,
whether or not containing cocoa.
2. 2106 90 20
Pan masala.
3. 24
All goods, i.e. Tobacco and manu-
factured tobacco substitutes.
Explanation.—
(1)
In this Table, “tariff item”, “sub-
-heading”, “heading” and “chapter” shall
mean respectively a tariff item, sub-heading,
heading and chapter as specified in the First
Schedule to the Customs Tariff Act, 1975
(Central Act 51 of 1975).
(2) The rules for the interpretation of the First
Schedule to the said Customs Tariff Act, 1975
(51 of 1975), including the Section and Chapter
Notes and the General Explanatory Notes of