1379

Panaji, 26th September, 2017 (Bhadra 4, 1939)

SERIES I No. 25

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

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

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 Secretary,

Finance (R&C).

Porvorim, 26th September, 2017.

Suggestions are welcomed on e-mail: dir–[email protected]

EXTRAORDINARY

No. 2

Notification

38/1/2017-Fin(R&C)(28/2017-Rate)/B/2427

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

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

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

1380

(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;

(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

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) after 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 entry “Indigenous handmade

musical

instruments

listed

ANNEXURE II”, shall be substituted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

26TH SEPTEMBER, 2017

1381

(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);

May, 2017 under any law for the time

being in force in any other country.”;

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

Bulbul Tarang

Dotar, Dotora, or Dotara

Ektara

Getchu Vadyam or Jhallari

Gopichand or Gopiyantra or Khamak

Gottuvadhyam or Chitravina

Katho

Sarod

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

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SERIES I No. 25

(EXTRAORDINARY No. 2)

26TH SEPTEMBER, 2017

1382

44.

Gubguba or Jamuku - Percussion string

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

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 Secretary,

Finance (R & C).

Porvorim, 26th September, 2017.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

26TH SEPTEMBER, 2017

1383

Notification

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

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”;

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1384

(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 entry “Woven pile fabrics and

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

26TH SEPTEMBER, 2017

1385

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 entry “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,