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Panaji, 2nd November, 2017 (Kartika 11, 1939)

SERIES I No. 31

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)(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

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

EXTRAORDINARY

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 31

(EXTRAORDINARY)

2ND NOVEMBER, 2017

1560

(Amount in Rs.)

Sr.

Invoice details

Integrated tax

Cess

BRC/FIRC

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

”;

(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

Net

recipient

/Bill of export/

Tax

tax and

Integrated

/Endorsed

cess

tax and

invoice by

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

.”

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)

Supply of goods by a registered person against Advance Authorisation.

Supply of capital goods by a registered person against Export Promotion Capital Goods

Authorisation.

Supply of goods by a registered person to Export Oriented Unit.

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, 2017

1561

Explanation—

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)

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, 2017

1562

Explanation.—

(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.

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