RNI No. GOAENG/2002/6410
Reg. No. G-2/RNP/GOA/32/2015-2017
Panaji, 26th September, 2017 (Bhadra 4, 1939) SERIES I No. 25 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
Notification
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division __
38/1/2017-Fin(R&C)(28/2017-Rate)/B/2427
Notification
38/1/2017-Fin(R&C)(29/2017-Rate)/B/2426
In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following amendments in the Government notification No. 38/1/2017-Fin(R&C)(5/2017-Rate) dated 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:—
In the said notification, in the Table, after S. No. 6 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—
"6A 5801 Corduroy fabrics.".
This notification shall be deemed to have come into force with effect from the 22nd day of September, 2017.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R&C).
Porvorim, 26th September, 2017.
In exercise of the powers conferred by sub- section (1) of section 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following amendments in the Government notification No. 38/1/2017-Fin(R&C)(2/2017-Rate) dated 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:—
In the said notification,—
(A) in the Schedule,—
(i) against serial number 27, in column (3), for the words "other than put up in unit containers and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,—
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017(ii) against serial numbers 29 and 45, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,—
(a) bearing a registered brand name;
or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;
(iii) against serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, in column (3), for the words "other than those put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,—
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;
(iv) against serial number 101, in column (3), for the words "other than put up in unit container and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,—
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;
(v) against serial number 108, in column (3), for the words "other than put up in unit containers and bearing a registered brand name", the words, brackets and letters "other than those put up in unit container and,—
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]", shall be substituted;
(vi) in S. No. 102, for the entries in column (2), the entries "2301, 2302, 2308, 2309", shall be substituted;
(vii) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"102A 2306 Cotton seed oil cake"
(viii) after S. No. 130 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"130A 50 to 55 Khadi fabric, sold through khadi and Village Industries Commission (KVIC) and KVIC certified institu- tions/outlets";
(ix) af ter S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"135A 69 Idols made of clay";
(x) in S. No. 138, for the entry in column (3), the entry "Charkha for hand spinning of yarns, including amber charkha", shall be substituted;
(xi) in S. No. 143, for the entry in column (3), the entr y "Indigenous handmade musical instruments as listed in ANNEXURE II", shall be substituted;
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017(xii) in S. No. 144, for the entry in column (3), the entry "Muddhas made of sarkanda, brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles", shall be substituted;
(B) in the Explanation, for clause (ii), the
following shall be substituted, namely:—
"(ii)(a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase "registered brand name"
means,—
(A) a brand registered as on the 15th May, 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May, 2017 under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on the 15th May, 2017 under any law for the time being in force in any other country.";
(C) after paragraph 2, the following
Annexures shall be inserted, namely:—
"ANNEXURE I
For foregoing an actionable claim or enforceable
right on a brand name,—
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the commissioner of State tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and (b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.
ANNEXURE - II
List of indigenous handmade musical instruments
1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar
10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena 18. Hansaveena 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. Vichitra Veena 25. Yazh 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala (violin type) 36. Pena or Bana 37. Pulluvan veena - one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017 44. Gubguba or Jamuku - Percussion string
98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri - small frame
drum without jingles
101. Kanjira - small frame drum with one jingle 102. Kansi - small without jingles 103. Patayani thappu - medium frame drum played
with hands
104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara - pair of kettledrums 114. Pambai - unit of two cylindrical drums 115. Parai thappu, halgi - frame drum played with
two sticks
116. Sambal 117. Stick daff or stick duff - daff in a stand played
with sticks
118. Tamak' 119. Tasha - type of kettledrum 120. Urumee 121. Jaltarang Chimpta - fire tong with brass jingles 122. Chengila - metal disc 123. Elathalam 124. Geger - brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut - clay pot 130. Sankarjang - lithophone 131. Thali - metal plate 132. Thattukazhi mannai 133. Kanch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone.".
This Notification shall be deemed to have come into force with effect from the 22nd day of September, 2017.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R & C).
instrument 45. Pulluvan kutam 46. Santoor - Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Kuzhal 51. Nadaswaram 52. Shehnai 53. Sundari 54. Tangmuri 55. Alghoza - double flute 56. Bansuri 57. Venu (Carnatic flute) Pullanguzhal 58. Mashak 59. Titti 60. Sruti upanga 61. Gogona 62. Morsing 63. Shruti box 64. Harmonium (hand-pumped) 65. Ekkalam 66. Karnal 67. Ramsinga 68. Kahal 69. Nagphani 70. Turi 71. Dhad 72. Damru 73. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. Ghumot 80. Gummeta 81. Kanjira 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori - Sikh instrument similar to tabla 90. Panchamukha vadyam 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala/tabl/chameli - goblet drum 94. Tabla 95. Tabla tarang - set of tablas 96. Tamte 97. Thanthi Panai
Porvorim, 26th September, 2017.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017Notification
38/1/2017-Fin(R&C)(27/2017-Rate)/B/2428
In exercise of the powers conferred by sub- section (1) of section 9 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following amendments in the Government notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:—
In the said notification,—
(A) in Schedule I-2.5%,—
(i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words "put up in unit container and bearing a registered brand name", the words, brackets and letters "put up in unit container and,—
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]", shall be substituted;
(ii) after S. No. 29 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"29A 0802 Walnuts, whether or not shelled";
(iii) after S. No. 33 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"33A 0813 Tamarind, dried";
(iv) after S. No. 100 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"100A 2106 Roasted Gram";
(v) in S. No. 105, in column (3), the brackets and words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]", shall be omitted;
(vi) in S. No. 106, in column (3), the brackets and words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake]", shall be omitted;
(vii) in S. No. 107, in column (3), for the words, "other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake", the words "other than cotton seed oil cake", shall be substituted;
(viii) in S. No. 185, for the entry in column (3), the entry "Agarbatti, lobhan, dhoop batti, dhoop, sambhrani", shall be substituted;
(ix) after S. No. 198 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
"198A 4601, Grass, leaf or reed or fibre 4602 products, including mats,
pouches, wallets";
(x) after S. No. 200, in column (3), for the word "Kites", the words "Kites, Paper mache articles", shall be substituted;
(xi) after S. No. 201 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
"201A 4907 Duty Credit Serips";
(xii) after S. No. 219 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
"219A 5801 Corduroy fabrics
219B 5808 Saree fall";
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017(xiii) after S. No. 257 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
"257A 9404 Cotton quilts of sale value not exceeding Rs. 1000 per piece";
(xiv) after S. No. 259 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
"259A 9601 Worked corals other than
articles of coral";
(xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:—
"260 9603 Broomsticks [other than
[other brooms consisting of than twigs or other vegetable 9603 10 00] materials bound together,
with or without handles]";
(xvi) after S. No. 263 and the entries relating
thereto, the following serial number and the entries shall be inserted, namely:—
"263A Any Rosaries, prayer beads or
chapter Hawan samagri";
(B) in Schedule II-6%,—
(i) in S. No. 15, in column (3), the word
"walnuts,", shall be omitted;
(ii) in S. No. 17, in column (3), for the words and figure "dried fruits of Chapter 8", the words, figure and brackets, "dried fruits of Chapter 8 [other than tamarind, dried]", shall be substituted;
(iii) in S. No. 45, in column (3), for the words and brackets, "Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi", the words and brackets, "Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli/dosa batter", shall be substituted;
(iv) in S. No. 46, in column (3), for the words "ready for consumption form", the words and brackets, "ready for consumption form (other than roasted gram), shall be substituted;
(v) in S. No. 49, in column (3), for the words "put up in unit container and bearing a registered brand name", the words, brackets and letters "put up in unit container and,—
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]", shall be substituted;
(vi) in S. No. 73, in column (3), for the word "agarbattis", the words, "agarbattis, lobhan, dhoop batti, dhoop, sambhrani", shall be substituted;
(vii) after S. No. 85 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"85A 4016 Rubber bands";
(viii) after S. No. 92 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"92A 44, 68, 83 Idols of wood, stone
[including marble] and
metals [other than those
made of precious
metals]";
(ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"99A 4419 Tableware and
Kitchenware of wood";
(x) in S. No. 128, in column (3), for the words "similar documents of title", the words and brackets, "similar documents of title [other than Duty Credit Scrips]", shall be substituted;
(xi) in S. No. 147, for the entry in column (3), the entr y "Woven pile fabrics and OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017 chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806", shall be substituted;
(xii) in S. No. 154, for the entry in column (3), the entr y "Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles [other than saree fall]", shall be substituted;
(xiii) after S. No. 171 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"171A 6501 Textile caps ";
(xiv) in S. No. 176, in column (3), after the words "Sand lime bricks" the words "or Stone inlay work" shall be inserted;
(xv) after S. No. 176 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"176A 6802 Statues, statuettes,
pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone";
(xvi) after S. No. 177 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:—
"177A 6909 Pots, jars and similar
articles of a kind used for the conveyance and packing of goods of ceramic
177B 6911 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
177C 6912 Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china 177D 6913 Statues and other
ornamental articles";
(xvii) after S. No. 189 and the entries relating
thereto, the following serial number and the
entries shall be inserted, namely:—
"189A 8306 Bells, gongs and the like,
non-electric, of base
metal; statuettes and
other ornaments, of base
metal; photograph,
picture or similar frames,
of base metal; mirrors of base metal; metal bidriware";
(xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"195A 8424 Nozzles for drip
irrigation equipment or nozzles for sprinklers";
(xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"224A 9404 Cotton quilts of sale value
exceeding Rs. 1000 per piece";
(xx) after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"231A 9601 Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and
articles of these materials, articles of coral (including articles obtained by moulding)";
(C) in Schedule III-9%,—
(i) in S. No. 23, in column (3), for the words and bracket"Diabetic foods; [other than Namkeens", the words and bracket, "Diabetic foods, Custard powder; [other than batters including idli/dosa batter, Namkeens", shall be substituted;
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017(ii) in S. No. 111, in column (3), for the words "Plastic Tarpaulin", the words, "Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats", shall be substituted;
(iii) af ter S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"123A 4016 Rice rubber rolls for paddy
de-husking machine";
(iv) S. No. 140 and the entries thereof shall
be omitted;
(v) in S. No. 157, in column (3), for the words "Braille paper", the words "Braille paper, kites, Paper mache articles" shall be substituted;
(vi) in S. No. 172, in column (3), for the words, "of felt", the words and brackets, "of felt [other than textile caps]", shall be substituted;
(vii) S. Nos. 186 and 187 and the entries
thereof shall be omitted;
(viii) S. No. 304 and entries thereof shall
be omitted;
(ix) in S. No. 325, in column (3), for the
words "other than fire extinguishers,
whether or not charged", the words, "other
than fire extinguishers, whether or not
charged and Nozzles for drip irrigation
equipment or nozzles for sprinklers" shall
be substituted;
(x) in S. No. 384, in column (3), for the
words and figures, "Computer monitors not
exceeding 17 inches", the words and
figures, "Computer monitors not exceeding
20 inches", shall be substituted;
(xi) in S. No. 438, for the entry in column (3), the entry, "Coir mattresses, cotton pillows and mattresses", shall be substituted;
(xii) after S. No. 449 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
"449A 9613 Kitchen gas lighters";
(D) in Schedule-IV-14%,—
(i) in S. No. 9, in column (3), the words
",Custard powder" shall be omitted;
(ii) in S. No. 45, in column (3), for the words, "plastic tarpaulins", the words "plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats", shall be substituted;
(iii) in S. No. 49, in column (3), for the words, "other than erasers", the words, "other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine", shall be substituted;
(iv) in S. No. 70, in column (3), for the words, "of Other calcareous stone", the words and brackets, "of Other calcareous stone [other than statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage; other ornamental goods essentially of stone]", shall be substituted;
(v) in S. No. 85, the words, " ;ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods", shall be omitted;
(vi) S. No. 87 and the entries thereof shall
be omitted;
(vii) in S. No. 154, in column (3), for the words and figures, "other than computer monitors not exceeding 17 inches", the words and figures, "other than computer monitors not exceeding 20 inches", shall be substituted;
(viii) S. No. 219 and entries thereof shall
be omitted;
(ix) in S. No. 222, in column (3), for the words, "other than flints and wicks", the OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017 brackets and words, "[other than flints, wicks or Kitchen gas lighters]", shall be substituted;
(E) in Schedule-V-1.5%,—
in S.No. 2, in column (3), for the words,
"other than Non-Industrial Unworked or
simply sawn, cleaved or bruted", the words,
"other than industrial or non-industrial,
unworked or simply sawn, cleaved or bruted,
including unsor ted diamonds", shall be
substituted;
(F) in Schedule-VI-0.125%,—
in S. No. 1, for the entry in column (3), the entry, "Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsor ted diamonds", shall be substituted;
(G) in the Explanation, for clause (ii), the
following shall be substituted, namely:—
(H) after paragraph 2, the following
Annexure shall be inserted, namely:—
"ANNEXURE
For foregoing an actionable claim or
enforceable right on a brand name,—
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the Commissioner of State Tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii) (a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.".
This Notification shall be deemed to have come into force with effect from the 22nd day of September, 2017.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R & C).
Porvorim, 26th September, 2017.
_____
Notification
"(ii) (a) The phrase "brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
(b) The phrase "registered brand
name" means,—
(A) a brand registered as on the 15th May, 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on the 15th May, 2017 under the Copyright Act, 1957 (Central Act 14 of 1957);
(C) a brand registered as on the 15th May, 2017 under any law for the time being in force in any other country."; 38/1/2017-Fin(R&C) (24/2017-Rate)/A/2429
In exercise of the powers conferred by sub- -section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in Government Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:—
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017Notification
In the said notification, in the Table, against
serial number 3, for item (vi) in column (3) and
the entries relating thereto, in columns (3), (4)
and (5), the following shall be substituted,
namely:—
(3) (4) (5)
"(vi) Services provided to the
Central Government, State
Government, Union Territory, a local
authority or a governmental
authority by way of construction,
erection, commissioning,
installation, completion, fitting out,
repair, maintenance, renovation, or
alteration of—
(a) a civil structure or any other
original works meant
predominantly for use other than
for commerce, industry, or any
other business or profession; 6
(b) a structure meant
predominantly for use as (i) an
educational, (ii) a clinical, or(iii)
an art or cultural establishment;
or
(c) a residential complex
predominantly meant for self-use
or the use of their employees or
other persons specified in
paragraph 3 of the Schedule III of
the Goa Goods and Services Tax
Act, 2017.
(vii) Construction services other
than (i), (ii), (iii), (iv), (v) and (vi) above. 9 —".
This Notification shall be deemed to have come into force with effect from the 21st day of September, 2017.
38/1/2017-Fin(R&C) (25/2017-Rate)/A/2430
In exercise of the powers conferred by sub- section (1) of section 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments in the Government notification No. 38/1/2017- -Fin(R&C)(12/2017-Rate) dated 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:—
In the said notification, in the Table, after serial number 81 and the entries relating thereto, the following shall be inserted
namely:—
(1) (2) (3) (4) (5)
"82 Chapter Services by Nil Nil".
9996 way of right to
admission to the
events organised
under FIFA U-17
World Cup 2017.
This Notification shall be deemed to have
come into force with effect from the 21st day
of September, 2017.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R&C).
Porvorim, 26th September, 2017.
_____
Notification
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R&C).
Porvorim, 26th September, 2017.
38/1/2017-Fin(R&C) (26/2017-Rate)/A/2431
In exercise of the powers conferred by sub- -section (1) of section 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on being satisfied that it
is necessary in the public interest so to do, on OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 25 (EXTRAORDINARY No. 2) 26TH SEPTEMBER, 2017 the recommendations of the Council, hereby
exempts intra state supply of heavy water and
nuclear fuels falling in Chapter 28 of the First
Schedule to the Customs Tariff Act, 1975
(Central Act 51 of 1975) by the Department of
Atomic Energy to the Nuclear Power
Corporation of India Ltd. from the whole of the
State tax leviable thereon under section 9 of
the Goa Goods and Services Tax Act, 2017 (Goa
Act 4 of 2017).
This Notification shall be deemed to have
come into force with effect from the 21st day
of September, 2017.
By order and in the name of the Governor
of Goa.
Sushama D. Kamat, Under Secretar y,
Finance (R&C).
Porvorim, 26th September, 2017.
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