RNI No. GOAENG/2002/6410 Reg. No. G-2/RNP/GOA/32/2015-2017
Panaji, 2nd November, 2017 (Kartika 11, 1939) SERIES I No. 31 PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(25)/3639
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:—
(1) These rules may be called the Goa Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force from the 18th day of October, 2017.
2. In the Goa Goods and Services Tax Rules, 2017.— (i) in rule 89, in sub-rule (1), for third proviso, the following proviso shall be substituted, namely:—
"Provided also that in respect of supplies regarded as deemed exports, the application may be filed by,—
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund";
(ii) in rule 96A, in sub-rule (1), in clause (a), after the words "after the expiry of three months", the words ", or such further period as may be allowed by the Commissioner," shall be inserted;
(iii) in FORM GST RFD-01,
(a) for "Statement-2", the following Statement shall be substituted, namely:—
"Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 31 (EXTRAORDINARY) 2ND NOVEMBER, 2017 (Amount in Rs.)
Sr. Invoice details Integrated tax Cess BRC/FIRC Integrated Integrated Net No. No. Date Value Taxable Amt. No. Date tax and cess tax and Integrated value
involved cess tax and
in debit note, involved in cess
if any credit note, (6+7+10-11)
if any
1 2 3 4 5 6 7 8 9 10 11 12
";
(b) for "Statement-4", the following Statement shall be substituted, namely:—
"Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
(Amount in Rs.)
GSTIN of Invoice details Shipping bill/ Integrated Cess Integrated Integrated Net recipient
/Bill of export/ Tax tax and tax and Integrated /Endorsed cess cess tax and invoice by
involved involved cess SEZ in debit note, in credit (8+9+10–11)
if any note, if any
No. Date Value No. Date Taxable Amt.
Value
1 2 3 4 5 6 7 8 9 10 11 12
."
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 2nd November, 2017.
————
Notification
38/1/2017-Fin(R&C)(26)/3640
In exercise of the powers conferred by section 147 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 notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:—
TABLE
Sl. No. Description of supply
(1)
(2)
1. Supply of goods by a registered person against Advance Authorisation.
2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation.
3. Supply of goods by a registered person to Export Oriented Unit.
4. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017- -Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 31 (EXTRAORDINARY) 2ND NOVEMBER, 2017Explanation—
For the purposes of this notification,–
(1) "Advance Authorisation" means an authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs on pre-import basis for physical exports.
(2) Export Promotion Capital Goods Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-20 for import of capital goods for physical exports.
(3) "Export Oriented Unit" means an Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-Technology Park Unit approved in accordance with the provisions of Chapter 6 of the Foreign Trade Policy 2015-20.
This Notification shall be deemed to have come into force from the 18th day of October, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 2nd November, 2017.
————
Notification
38/1/2017-Fin(R&C)(39/2017-Rate)/3641
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 notifies the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subject to the condition specified in column (4) of the Table below, namely:–
TABLE
Sl. Tariff item, sub-heading, Description of Goods Condition No. heading or chapter
(1) (2)
(3)
(4)
1. 19 or 21 Food preparations put up When the supplier of such food preparations in unit containers and produces a certificate from an officer not intended for free distribution below the rank of the Deputy Secretary to to economically weaker the Government of India or the Deputy sections of the society under Secretary to the State Government concer- a programme duly approved ned to the effect that such food preparations by the Central Government have been distributed free to the economi- or any State Government cally weaker sections of the society under a
programme duly approved by the Central Government or the State Government, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissi- oner of the State tax, as the case may be, may allow in this regard.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 31 (EXTRAORDINARY) 2ND NOVEMBER, 2017Explanation.—
(1) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, heading, sub-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, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
This Notification shall be deemed to have come into force with effect from the 18th day of October, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 2nd November, 2017.
www.goaprintingpress.gov.in
Printed and Published by the Director, Printing & Stationery, Government Printing Press, Mahatma Gandhi Road, Panaji-Goa 403 001.
PRICE – Rs. 4.00
PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—289/200—11/2017.