1785

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

SERIES II 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

No. 38/1/2017-Fin(R&C)(40/2017-Rate)/3942

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) (hereafter

in this notification referred to as “the said Act”),

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 exempts

the intra-State supply of taxable goods (hereafter

in this notification referred to as “the said goods”)

by a registered supplier to a registered recipient

for export, from so much of the State Tax leviable

thereon under Section 9 of the said Act, as is in

excess of the amount calculated at the rate of 0.05

per cent., subject to fulfilment of the following

conditions, namely:–

(i) the registered supplier shall supply the

goods to the registered recipient on a tax

invoice;

(ii) the registered recipient shall export the said

goods within a period of ninety days from the

date of issue of a tax invoice by the registered

supplier;

(iii)

the registered recipient shall indicate the

Goods and Services Tax Identification Number

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

EXTRAORDINARY

No. 2

of the registered supplier and the tax invoice

number issued by the registered supplier in

respect of the said goods in the shipping bill

or bill of export, as the case may be;

(iv) the registered recipient shall be registered

with an Export Promotion Council or a

Commodity Board recognised by the

Department of Commerce;

(v) the registered recipient shall place an order

on registered supplier for procuring goods at

concessional rate and a copy of the same shall

also be provided to the jurisdictional tax officer

of the registered supplier;

(vi) the registered recipient shall move the said

goods from place of registered supplier—

(a) directly to the Port, Inland Container Deport,

Airport or Land Customs Station from where

the said goods are to be exported; or

(b) directly to a registered warehouse from

where the said goods shall be moved to the

Port, Inland Container Deport, Airport or

Land Customs Station from where the said

goods are to be exported;

(vii) if the registered recipient intends to aggregate

supplies from multiple registered suppliers

and then export, the goods from each

registered supplier shall move to a registered

warehouse and after aggregation, the

registered recipient shall move goods to the

Port, Inland Container Deport, Airport or Land

Customs Station from where they shall be

exported;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES II No. 31

(EXTRAORDINARY No. 2)

2ND NOVEMBER, 2017

1786

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 2.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—288/200—11/2017.

(viii) in case of situation referred to in condition (vii),

the registered recipient shall endorse receipt

of goods on the tax invoice and also obtain

acknowledgement of receipt of goods in the

registered warehouse from the warehouse

operator and the endorsed tax invoice and the

acknowledgment of the warehouse operator

shall be provided to the registered supplier as

well as to the jurisdictional tax officer of such

supplier; and

(ix) when goods have been exported, the registered

recipient shall provide copy of shipping bill or

bill of export containing details of Goods and

Services Tax Identification Number (GSTIN)

and tax invoice of the registered supplier along

with proof of export general manifest or export

report having been filed to the registered

supplier as well as jurisdictional tax officer of

such supplier.

2. The registered supplier shall not be eligible for

the above mentioned exemption if the registered

recipient fails to export the said goods within a

period of ninety days from the date of issue of tax

invoice.

3. This Notification shall be deemed to have come

into force from the 23rd 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.