RNI No. GOAENG/2002/6410 Reg. No. G-2/RNP/GOA/32/2015-2017
Panaji, 28th December, 2017 (Pausa 7, 1939) SERIES I No. 39 PUBLISHED BY AUTHORITY
INDEX
Department Notification/Order Subject Pages
1. Animal Husbandry and Not.- 16-22/A1/e-Gov/ Notifying of Schemes under Goa Aadhaar 1875 Veterinary Services /Aadhaar/2017-18/5615 (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2017. Dir. & ex officio Jt. Secretary
2. Civil Supplies & Consumer Not.- DCS/S/Ker/PF/2017- Revised Wholesale & Retail Price of Superior 1879 Affairs -18/458 Kerosine Oil. Dir. & ex officio Jt. Secretary
3. Education, Art & Culture Ord.- DTE/ADC/16/2/34/ Revival of posts.
1880 Dte. of Tech. Education /2007/Vol.I/3104 Dir. & ex officio Addl. Secy.
4. a. Law & Judiciary Not.- 12/05/2016/LD-(Estt.)/ Constitution of the Principal District Judge at 1881 Law (Estt.) Division /1850 Panaji.
Under Secretary
b. Legal Affairs Division Not.- 10/8/2017-LA/183 (o) The Goods and Services Tax (Compensation to 1881 Joint Secretary
States) Act, 2017.
5. Women & Child Development Not.- 2-186-2011-ICDS/ Approval to the cost for Supplementary Nutrition 1989 Dir. & ex officio Jt. Secretary /DWCD/Part/6379 under Anganwadi Services.
GOVERNMENT OF GOA
Department of Animal Husbandry & Veterinary Services
Directorate of Animal Husbandry & Veterinary Services
__
Notification
16-22/A1/e-Gov/Aadhaar/2017-18/5615
In exercise of the powers conferred by section 4 of the Goa Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2017 (Goa Act 11 of 2017), (hereafter referred to as the "said Act"), the Government of Goa hereby notifies the schemes, subsidies, benefits and services enlisted in the following Schedules "A", "B", "C" and "D" respectively, for which authentication or proof is required as per section 3 of the said Act.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017SCHEDULE "A"
SR. NO. NAMES OF THE SCHEMES
1. Kamdhenu Scheme (Sudharit). 2. Scheme for Incentives to Milk Producers. 3. Pashupalan Scheme. 4. Incentive to Green Fodder Cultivation for Perennial and Seasonal Fodder Development in the State. 5. Dairy Equipment Scheme. 6. Infrastructure Development Scheme. 7. Dairy Kits Scheme (for SC/ST). 8. Setting Up of Poultry 500 Broilers, 1000 layers. 9. Revised Modern dairy Scheme and Purchase of dairy Farm Equipments. 10. Modern Poultry Farm and Purchase of Poultry Farm Equipments. 11. Subsidy for Transportation of Ready Poultry Feed from Outside Goa. 12. Piggery Development Scheme for 20 Sows and Two Boars. 13. Interest Subsidy on Loans for Agriculture & Allied Activities. 14. Establishments of Backyard Poultry Unit (For SC/ST). 15. Community Dairy Farming. 16. Purchase of Milch Animals under WGDS. 17. Renovation of Cattle Shed under WGDS.
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SCHEDULE "B"
SR. No. NAMES OF SUBSIDIES
SUBSIDY Category
No. of animals General SC/ST/Dhangar
Amount Rs. % Amount Rs. %
1.
1 to 5 (Grade A) 45000 75% 54000 90% 6 to 10 (Grade B) 37500 62.5% 54000 90% 11 to 20 (Grade C) 30000 50% 45000 75% 21 & above (Grade D) 24000 40% 30000 50%
Under the scheme at Serial No. 1 of Schedule "A" above.
2.
Composite subsidy @ 40% (incentive on milk @ 32.28% & cattle feed @ 7.72%) on the proceeds of milk supplied to the Dairy Co-operative Society/Bachat Gat/Self Help Group as notified by the Government from time to time and shall be paid on monthly basis, under the scheme at serial No. 2 of Schedule "A" above.
Age of Calf Estimated expenditure Subsidy
1 – 3 months Rs. 7,500/- Rs. 5,625/-
4 – 6 months Rs. 3,500/- Rs. 2,625/-
7 – 9 months Rs. 4,500/- Rs. 3,375/-
10 – 12 months Rs. 4,500/- Rs. 3,375/-
3.
13 – 15 months Rs. 6,400/- Rs. 4,800/-
16 – 18 months Rs. 6,400/- Rs. 4,800/-
19 – 21 months Rs. 6,400/- Rs. 4,800/-
22 – 24 months Rs. 6,400/- Rs. 4,800/-
25 – 27 months Rs. 7,200/- Rs. 5,400/- OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017 Note: In case of S.C./ S.T. & Dhangar Community beneficiary 100% and for General Category 70% subsidy on estimated cost is provided, under the scheme at Serial No. 3 of Schedule "A" above.
4. Perennial Fodder: Incentive under Perennial Fodder Cultivation per hectare area of land is as follows:–
Sr. No. No. of the cutting Subsidy in Rs.
1st Year 1st 6 months 15,000/- 2nd 6 months 15,000/- 2nd Year 1st 6 months 10,000/- 2nd 6 months 10,000/-
3rd Year 1st 6 months 7,500/- 2nd 6 months 7,500/-
Incentives for Irrigation (for perennial fodder cultivation only).
Area under cultivation Material Unit cost in Rs.
Sprinkler.
(I) For 500 sq. mt. to 1,000 sq. mt. ½ HP Pump PVC Pipes & fittings, 3,500/- 2,000/- 5,500/-
(II) For 1,000 sq. mt. to 4,000 sq. mt. 2 HP pump with Installation PVC 22,000/- Pipeline Fitting, Sprinklers. 10,000/- 32,000/-
(III) For 4,000 sq. mt. to 10,000 sq. mt. 3 HP Pump with Installation. 30,000/- Pipeline & Fitting & Sprinklers. 20,000/- 50,000/-
(IV) For 10,000 sq. mt. and above 5 HP Pump with Installation. 35,000/- 75% subsidy on Unit Cost Pipeline, Fitting and Sprinklers. 45,000/- amounting to Rs. 6000/Hect. 80,000/-
Seasonal Fodder: Incase of seasonal fodder incentive will be given @ Rs. 15,000/- per hectare of land, per crop, and the minimum area to be cultivated shall be 500 sq. mts.– Under the scheme at serial No. 4 of Schedule "A" above.
5. Subsidy @ 75% of the permissible cost of the equipment as per Annexure-II of the scheme shall be limited to Rs. 1.5 lakhs only on the total equipments purchased, under the scheme at serial 5 of the Schedule "A" above.
6. The beneficiary shall avail subsidy limited to Rs. 1,00,000/- for construction of shed for 20 milch animals @ Rs. 5000/- per animal for a maximum of 20 animals. Corresponding subsidy amount shall be paid if the numbers of animals are less than 20 under the scheme at serial 5 of the Schedule "A" above.
7. Subsidy Not Applicable under the scheme at serial 7 of the schedule "A" above.
8. The subsidy will be 25% of the cost of the Poultry Unit set up, limited to Rs. 15,000/- (Rupees fifteen thousand only), under the scheme at serial 8 of the Schedule "A" above.
9. 30% of the cost of plant and machinery will be granted as subsidy subject to a maximum of Rs. 4.50 lakhs to any individual for setting up of a new Dairy farm, expansion of existing dairy unit, and purchase of modern dairy equipment for existing dairy units and renovation of existing cattle shed. The beneficiary can start the unit with his own finance or by taking loan from financing Institution. For Milking Machine subsidy is @ 30% of the cost of the Milking Machine, under the scheme at serial 9 of the Schedule "A" above.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 201710. 25% of cost of Plant and Machinery will be granted as subsidy subject to maximum of Rs. 2.00 lakhs to any individual for setting up Poultry Units. The minimum unit size should be 2000 broilers (500 broilers per fortnight) or 5000 layers, under the scheme at serial 10 of the Schedule "A" above.
11. The subsidy will be released @ Rs. 200/- per metric ton of feed purchased, under the scheme at serial 11 of the Schedule "A" above.
12. The approved unit cost for the Piggery unit is Rs. 1,97,500/- of which Rs. 49,375/- (Rupees forty nine thousand three hundred and seventy five only) shall be the subsidy component. The maximum subsidy admissible is 25% of the unit cost, under the scheme at serial 12 of the Schedule "A" above.
13. Rs. 5.00 lakhs and below. All the loans sanctioned after the date of notification only shall be eligible for interest subsidy, under the scheme at serial 13 of the Schedule "A" above.
14. Subsidy Not Applicable under the scheme at serial 14 of the Schedule "A" above.
15. Subsidy at the rate of 50% of the permissible unit cost limited to Rupees One crore only, under the scheme at serial 15 of the Schedule "A" above.
16. In case of General Category beneficiary the subsidy will be paid @50% of the cost per animal, subject to a maximum of Rs. 10,000/- per animal and for SC & ST beneficiaries an extra subsidy will be paid of @ Rs. 2000/- per animal, under the scheme at serial 16 of the Schedule "A" above.
17. Subsidy of Rs. 15,000/- shall be released to the beneficiaries on completion and verification of work by the local Veterinary Officers/Assistant Directors and Head Office, under the scheme at serial 17 of the Schedule "A" above.
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SCHEDULE "C"
SR. NO. NAMES OF BENEFITS
1. ............................................................................................................................................................................................
2. ............................................................................................................................................................................................
3. ............................................................................................................................................................................................
4. ............................................................................................................................................................................................
5. ............................................................................................................................................................................................
6. ............................................................................................................................................................................................
7. A Dairy kit consisting of Ghamella, steel bucket, steel cans, steel vessels, spade, brush, steel pot, feeding trough and a storage tank for storage of water will be provided to each eligible beneficiary free of cost worth not exceeding Rs. 5000/- under the scheme at serial 7 of Schedule "A" above.
8. ............................................................................................................................................................................................
9. ............................................................................................................................................................................................
10. ............................................................................................................................................................................................
11. ............................................................................................................................................................................................
12. ............................................................................................................................................................................................
13. ............................................................................................................................................................................................ 14. SC or ST beneficiary is supplied a backyard poultry unit worth Rs. 2000/- free of cost under the scheme at serial 13 of the Schedule "A" above.
15. ............................................................................................................................................................................................
16. ............................................................................................................................................................................................
17. ............................................................................................................................................................................................
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017SCHEDULE "D"
SR. No.
NAMES OF SERVICES
.............................................................................................
This Notification shall come into force with immediate effect.
By order and in the name of the Governor of Goa.
Dr. Santosh V. Desai, Director & ex officio Jt. Secretary (AH).
Panaji, 21st December, 2017.
———ttt———
Department of Civil Supplies and Consumer Affairs
___
Notification
DCS/S/Ker/PF/2017-18/458
In pursuance of clause 3 read with sub-clause (d)(i) of clause 2 of Kerosene Fixation of Ceiling Price Order (1993), the Government of Goa hereby directs that maximum wholesale & retail price for domestic purpose of Superior Kerosene Oil as under with effect from 16-12-2017.
Sr. Taluka Wholesale Price Wholesale Price Retail Price Retail Price
No. per kilo litre per kilo litre per litre per litre
including GST including GST including GST including GST
& Green Cess & Green Cess & Green Cess & Green Cess
Existing Revised Existing Revised
1 2 3 4 5 6
1. Tiswadi Rs. 21997.89 Rs. 22742.59 Rs. 24.25 Rs. 25.00
Chorao Rs. 22029.39 Rs. 22774.09 Rs. 24.25 Rs. 25.00
Diwar Rs. 22029.39 Rs. 22774.09 Rs. 24.25 Rs. 25.00
2. Salcete Rs. 21505.52 Rs. 22250.22 Rs. 23.75 Rs. 24.50
3. Bardez Rs. 22153.37 Rs. 22898.07 Rs. 24.50 Rs. 25.25
Corjuvem Rs. 22153.37 Rs. 22898.07 Rs. 24.50 Rs. 25.25
4. Mormugao Rs. 21317.64 Rs. 22062.35 Rs. 23.50 Rs. 24.25
5. Ponda Rs. 21609.18 Rs. 22353.88 Rs. 23.75 Rs. 24.50
6. Quepem Rs. 21758.18 Rs. 22502.89 Rs. 24.00 Rs. 24.75
7. Bicholim Rs. 22166.33 Rs. 22911.03 Rs. 24.50 Rs. 25.25
8. Pernem Rs. 22457.86 Rs. 23202.56 Rs. 24.75 Rs. 25.50
9. Canacona Rs. 22056.19 Rs. 22800.90 Rs. 24.25 Rs. 25.00
10. Sanguem Rs. 21900.71 Rs. 22645.41 Rs. 24.00 Rs. 25.00
11. Satari Rs. 22056.19 Rs. 22800.90 Rs. 24.25 Rs. 25.00
12. Dharbandora Rs. 21900.71 Rs. 22645.41 Rs. 24.00 Rs. 25.00
By order and in the name of the Governor of Goa.
Mahesh V. Corjuenkar, Director & ex officio Jt. Secretary (Civil Supplies & Consumer Affairs).
Panaji, 20th December, 2017.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017Department of Education, Art & Culture
Directorate of Technical Education
__
Order
DTE/ADC/16/2/34/2007/Vol.I/3104
Sanction of the Government is hereby conveyed for the revival of 09 teaching posts in Goa College of Architecture, Altinho, Panaji, Goa with immediate effect as detailed below:–
Sr. No. Designation Pay Scale - VIIth Pay Scale Matrix- No. of Posts Vacated by
(Equivalent VIth Pay Scale)
1 2
3 4 5
1. Principal Level 14 (Min. Basic 43,000/-)+SPL Allowance 1 Shri S. A. Jawaid w.e.f.
Rs. 3,000/- (equivalent to Rs. 37,400-67,000+ 16-3-1997 GP 10,000/- pre-revised Min Basic 43,000/-)
2. Professor in Level 14 (Min. Basic 43,000/-) (equivalent to 1 Vacant since creation Architecture Rs. 37,400-67,000+GP 10,000/- pre-revised (Order No. DTE/ADC/
Min Basic 43,000/-) 16/2/34/2007/1174 dated 24-7-2009)
3. Associate Level 13 (equivalent to Rs. 37,400-67000+ 3 Resignation of Dr. A. K. Professor in GP 9,000/- pre-revised) Architecture
Professor in GP 6,000/- pre-revised) Architecture
Rege w.e.f. 15-2-2008
Vacant since creation (Order No. 16/1/10/2002- -DTE/1444 dated 4-8-2003)
Vacant since creation (Order No. 16/1/10/2002- -DTE/1444 dated 4-8-2003)
4. Assistant Level 10 (equivalent to Rs. 15,600-39,100+ 4 Vacant w.e.f. 31-8-2011 due to superannuation of Shri Lawrence Rodrigues
03–Vacant since crea- tion (Order No. 16/1/10/ /2002-DTE/1444 dated 4-8-2003)
This is issued with the approval of Administrative Reforms Department vide their U. O. No.
1849/F dated 13-12-2016 and concurrence of Finance (Revenue & Control) Department vide
their U. O. Number 1400006496 dated 6-11-2017.
By order and in the name of the Governor of Goa.
Vivek B. Kamat, Director & ex officio Addl. Secretary (Technical Education).
Porvorim, 21st December, 2017.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017Department of Law & Judiciary
Law (Establishment) Division __
Notification
12/05/2016/LD-(Estt.)/1850
In exercise of the powers conferred by
section 3 of the Commercial Courts,
Commercial Division and Commercial
Appellate Division of High Courts Act, 2015
(Central Act No. 4 of 2016) (hereinafter referred
to as the "said Act"), and in supersession of
the Government Notification No. 12/05/2016/
/LD-(Estt.)/1926 dated 3-11-2016, published in
the Official Gazette, Series I No. 33 dated
17-11-2016 and with the concurrence of the
High Court of Bombay conveyed vide letter
No. A(Spl.)/3215/630/2017 dated 14th
November, 2017, the Government of Goa
hereby constitutes the Courts of the Principal
District Judge at Panaji, the District Judge-1
at Panaji, the District Judge-2 at Panaji,
holding sittings at Ponda-Goa, the District
Judge-1 and District Judge-2 at Mapusa to
be the Commercial Courts for the District of
North Goa and the Courts of the Principal
District Judge, South Goa at Margao, the
District Judge-1 and the District Judge-2,
South Goa at Margao to be the Commercial
Courts for the District of South Goa, within the
local limits of their respective jurisdiction and
further appoints the Judges of the said Courts
to be the Judges of the said Commercial
Courts, respectively.
This Notification shall come into force with
immediate effect.
By order and in the name of the Governor
of Goa.
Anju S. Kerkar, Under Secretar y, Law
(Establishment).
Porvorim, 21st December, 2017.
Legal Affairs Division — Notification
10/8/2017-LA/183 (o)
The Goods and Services Tax (Compensation to States) Act, 2017 (Central Act No. 15 of 2017), which has been passed by Parliament and assented to by the President on 12-04-2017 and published in the Gazette of India, Extraordinary Part II, Section 1 dated 12-04-2017, is hereby published for the general information of the public.
Julio Barboso Noronha, Joint Secretary
(Law).
Porvorim, 16th October, 2017.
————
THE GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
AN
ACT
to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016.
Be it enacted by Parliament in the Sixty- -eighth Year of the Republic of India as follows:—
1. Short title, extent and commencement.— (1) This Act may be called the Goods and Services Tax (Compensation to States) Act, 2017.
(2) It extends to the whole of India.
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
2. Definitions.— (1) In this Act, unless the
context otherwise requires,—
(a) "central tax" means the central goods and services tax levied and collected under the Central Goods and Services Tax Act;
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017(b) "Central Goods and Services Tax Act" means the Central Goods and Services Tax Act, 2017;
(c) "cess" means the goods and services tax compensation cess levied under section 8;
(d) "compensation" means an amount, in the form of goods and services tax compensation, as determined under section 7;
(e) "Council" means the Goods and Services Tax Council constituted under the provisions of article 279A of the Constitution;
(f) "Fund" means the Goods and Services Tax Compensation Fund referred to in section 10;
(g) "input tax" in relation to a taxable
person, means,—
(i) cess charged on any supply of goods or services or both made to him;
(ii) cess charged on import of goods and includes the cess payable on reverse charge basis;
(h) "Integrated Goods and Services Tax Act" means the Integrated Goods and Services Tax Act, 2017;
(i) "integrated tax" means the integrated goods and services tax levied and collected under the Integrated Goods and Services Tax Act;
(j) "prescribed" means prescribed by rules made, on the recommendations of the Council, under this Act;
(k) "projected growth rate" means the rate of growth projected for the transition period as per section 3;
(l) "Schedule" means the Schedule
appended to this Act;
(m) "State" means,—
(i) for the purposes of sections 3, 4, 5, 6 and 7 the States as defined under the Central Goods and Services Tax Act; and
(ii) for the purposes of sections 8, 9, 10, 11, 12, 13 and 14 the States as defined under the Central Goods and Services Tax Act and the Union territories as defined under the Union Territories Goods and Services Tax Act;
(n) "State tax" means the State goods and services tax levied and collected under the respective State Goods and Services Tax Act;
(o) "State Goods and Services Tax Act" means the law to be made by the State Legislature for levy and collection of tax by the concerned State on supply of goods or services or both;
(p) "taxable supply" means a supply of goods or ser vices or both which is chargeable to the cess under this Act;
(q) "transition date" shall mean, in respect of any State, the date on which the State Goods and Services Tax Act of the concerned State comes into force;
(r) "transition period" means a period of
five years from the transition date; and
(s) "Union Territories Goods and Services Tax Act" means the Union Territories Goods and Services Tax Act, 2017.
(2) The words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act and the Integrated Goods and Services Tax Act shall have the meanings respectively assigned to them in those Acts.
3. Projected growth rate.— The projected nominal growth rate of revenue subsumed for a State during the transition period shall be fourteen per cent. per annum.
4. Base year.— For the purpose of calculating the compensation amount payable in any OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017 financial year during the transition period, the financial year ending 31st March, 2016, shall be taken as the base year.
5. Base year revenue.— (1) Subject to the provision of sub-sections (2), (3), (4), (5) and (6), the base year revenue for a State shall be the sum of the revenue collected by the State and the local bodies during the base year, on account of the taxes levied by the respective State or Union and net of refunds, with respect to the following taxes, imposed by the respective State or Union, which are subsumed into goods and ser vices tax, namely:—
(a) the value added tax, sales tax, purchase tax, tax collected on works contract, or any other tax levied by the concerned State under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution;
74 of 1956.
(b) the central sales tax levied under the Central Sales Tax Act, 1956;
(c) the entry tax, octroi, local body tax or any other tax levied by the concerned State under the erstwhile entry 52 of List-II (State List) of the Seventh Schedule to the Constitution;
(d) the taxes on luxuries, including taxes on entertainments, amusements, betting and gambling or any other tax levied by the concerned State under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution;
(e) the taxes on advertisement or any other tax levied by the concerned State under the erstwhile entry 55 of List-II (State List) of the Seventh Schedule to the Constitution;
(f) the duties of excise on medicinal and toilet preparations levied by the Union but collected and retained by the concerned State Government under the erstwhile article 268 of the Constitution;
(g) any cess or surcharge or fee leviable under entry 66 read with entries 52, 54, 55 and 62 of List-II of the Seventh Schedule to the Constitution by the State Government under any Act notified under sub-section (4),
prior to the commencement of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016:
Provided that the revenue collected during the base year in a State, net of refunds, under the following taxes shall not be included in the calculation of the base year revenue for that State, namely:—
(a) any taxes levied under any Act enacted under the erstwhile entry 54 of List-II (State List) of the Seventh Schedule to the Constitution, prior to the coming into force of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016, on the sale or purchase of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption;
74 of 1956.
(b) tax levied under the Central Sales Tax Act, 1956, on the sale or purchase of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption;
(c) any cess imposed by the State Government on the sale or purchase of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption; and
(d) the entertainment tax levied by the State but collected by local bodies, under any Act enacted under the erstwhile entry 62 of List-II (State List) of the Seventh Schedule to the Constitution, prior to coming into force of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017(2) In respect of the State of Jammu and Kashmir, the base year revenue shall include the amount of tax collected on sale of services by the said State Government during the base year.
(3) In respect of the States mentioned in sub-clause (g) of clause (4) of article 279A of the Constitution, the amount of revenue foregone on account of exemptions or remission given by the said State Governments to promote industrial investment in the State, with respect to such specific taxes referred to in sub-section (1), shall be included in the total base year revenue of the State, subject to such conditions as may be prescribed.
(4) The Acts of the Central Government and State Governments under which the specific taxes are being subsumed into the goods and services tax shall be such as may be notified.
(5) The base year revenue shall be calculated as per sub-sections (1), (2), (3) and (4) on the basis of the figures of revenue collected and net of refunds given in that year, as audited by the Comptroller and Auditor- General of India.
(6) In respect of any State, if any part of revenues mentioned in sub-sections (1), (2), (3) and (4) are not credited in the Consolidated Fund of the respective State, the same shall be included in the total base year revenue of the State, subject to such conditions as may be prescribed.
6. Projected revenue for any year.— The projected revenue for any year in a State shall be calculated by applying the projected growth rate over the base year revenue of that State.
Illustration.— If the base year revenue for 2015-16 for a concerned State, calculated as per section 5 is one hundred rupees, then the projected revenue for financial year 2018-19 shall be as follows–
Projected Revenue for 2018-19 = 100 (1+14/
100)3.
7. Calculation and release of compen- sation.— (1) The compensation under this Act shall be payable to any State during the transition period.
(2) The compensation payable to a State shall be provisionally calculated and released at the end of every two months period, and shall be finally calculated for every financial year after the receipt of final revenue figures, as audited by the Comptroller and Auditor- General of India:
Provided that in case any excess amount has been released as compensation to a State in any financial year during the transition period, as per the audited figures of revenue collected, the excess amount so released shall be adjusted against the compensation amount payable to such State in the subsequent financial year.
(3) The total compensation payable for any financial year during the transition period to any State shall be calculated in the following manner, namely:—
(a) the projected revenue for any financial year during the transition period, which could have accrued to a State in the absence of the goods and services tax, shall be calculated as per section 6;
(b) the actual revenue collected by a State in any financial year during the transition period shall be—
(i) the actual revenue from State tax collected by the State, net of refunds given by the said State under Chapters XI and XX of the State Goods and Services Tax Act;
(ii) the integrated goods and services
tax apportioned to that State; and
(iii) any collection of taxes on account of the taxes levied by the respective State under the Acts specified in sub-section (4) of section 5, net of refund of such taxes, as certified by the Comptroller and Auditor-General of India;
(c) the total compensation payable in any financial year shall be the difference OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017 between the projected revenue for any financial year and the actual revenue collected by a State referred to in clause (b).
(4) The loss of revenue at the end of every two months period in any year for a State during the transition period shall be calculated, at the end of the said period, in the following manner, namely:—
(a) the projected revenue that could have been earned by the State in absence of the goods and services tax till the end of the relevant two months period of the respective financial year shall be calculated on a pro- rata basis as a percentage of the total projected revenue for any financial year during the transition period, calculated accordance with section 6.
Illustration.— If the projected revenue for any year calculated in accordance with section 6 is one hundred rupees, for calculating the projected revenue that could be earned till the end of the period of ten months for the purpose of this sub-section shall be 100x(5/6)= Rs. 83.33;
(b) the actual revenue collected by a State till the end of relevant two months period in any financial year during the transition period shall be–
(i) the actual revenue from State tax collected by the State, net of refunds given by the State under Chapters XI and XX of the State Goods and Services Tax Act;
(ii) the integrated goods and services tax apportioned to that State, as certified by the Principal Chief Controller of Accounts of the Central Board of Excise and Customs; and
(iii) any collection of taxes levied by the said State, under the Acts specified in sub-section (4) of section 5, net of refund of such taxes;
(c) the provisional compensation payable to any State at the end of the relevant two months period in any financial year shall be the difference between the projected revenue till the end of the relevant period in accordance with clause (a) and the actual revenue collected by a State in the said period as referred to in clause (b), reduced by the provisional compensation paid to a State till the end of the previous two month period in the said financial year during the transition period.
(5) In case of any difference between the final compensation amount payable to a State calculated in accordance with the provisions of sub-section (3) upon receipt of the audited revenue figures from the Comptroller and Auditor- General of India, and the total provisional compensation amount released to a State in the said financial year in accordance with the provisions of sub-section (4), the same shall be adjusted against release of compensation to the State in the subsequent financial year.
(6) Where no compensation is due to be released in any financial year, and in case any excess amount has been released to a State in the previous year, this amount shall be refunded by the State to the Central Government and such amount shall be credited to the Fund in such manner as may be prescribed.
8. Levy and collection of cess.— (1) There shall be levied a cess on such intra-State supplies of goods or services or both, as provided for in section 9 of the Central Goods and Services Tax Act, and such inter-State supplies of goods or services or both as provided for in section 5 of the Integrated Goods and Services Tax Act, and collected in such manner as may be prescribed, on the recommendations of the Council, for the purposes of providing compensation to the State for loss of revenue arising on account of implementation of the goods and services tax with effect from the date from which the provisions of the Central Goods and Services Tax Act is brought into force, for a period of five years or for such period as may be prescribed on the recommendations of the Council:
Provided that no such cess shall be leviable on supplies made by a taxable person who has OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017 decided to opt for composition levy under section 10 of the Central Goods and Services Tax Act.
(2) The cess shall be levied on such supplies of goods and services as are specified in column (2) of the Schedule, on the basis of value, quantity or on such basis at such rate not exceeding the rate set for th in the corresponding entry in column (4) of the Schedule, as the Central Government may, on the recommendations of the Council, by notification in the Official Gazette, specify:
Provided that where the cess is chargeable on any supply of goods or services or both with reference to their value, for each such supply the value shall be determined under section 15 of the Central Goods and Services Tax Act for all intra-State and inter-State supplies of goods or services or both:
51 of 1975.
52 of 1962.
Provided further that the cess on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975, at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962, on a value determined under the Customs Tariff Act, 1975.
9. Returns, payments and refund.— (1) Every taxable person, making a taxable supply of goods or services or both, shall—
(a) pay the amount of cess as payable under this Act in such manner;
(b) furnish such returns in such forms, along with the returns to be filed under the Central Goods and Services Tax Act; and
(c) apply for refunds of such cess paid in such form,
as may be prescribed.
(2) For all purposes of furnishing of returns and claiming refunds, except for the form to be filed, the provisions of the Central Goods and Services Tax Act and the rules made thereunder, shall, as far as may be, apply in relation to the levy and collection of the cess leviable under section 8 on all taxable supplies of goods or services or both, as they apply in relation to the levy and collection of central tax on such supplies under the said Act or the rules made thereunder.
10. Crediting proceeds of cess to Fund.— (1) The proceeds of the cess leviable under section 8 and such other amounts as may be recommended by the Council, shall be credited to a non-lapsable Fund known as the Goods and Services Tax Compensation Fund, which shall form part of the public account of India and shall be utilised for purposes specified in the said section.
(2) All amounts payable to the States under section 7 shall be paid out of the Fund.
(3) Fifty per cent. of the amount remaining unutilised in the Fund at the end of the transition period shall be transferred to the Consolidated Fund of India as the share of Centre, and the balance fifty per cent. shall be distributed amongst the States in the ratio of their total revenues from the State tax or the Union territory goods and services tax, as the case may be, in the last year of the transition period.
(4) The accounts relating to Fund shall be audited by the Comptroller and Auditor- General of India or any person appointed by him at such intervals as may be specified by him and any expenditure in connection with such audit shall be payable by the Central Government to the Comptroller and Auditor- General of India.
(5) The accounts of the Fund, as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report there-on shall be laid before each House of Parliament.
11. Other provisions relating to cess.— (1) The provisions of the Central Goods and Services Tax Act, and the rules made there- under, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017 relation to the levy and collection of the cess leviable under section 8 on the intra-State supply of goods and services, as they apply in relation to the levy and collection of central tax on such intra-State supplies under the said Act or the rules made thereunder.
(2) The provisions of the Integrated Goods and Services Tax Act, and the rules made there under, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, mutatis mutandis, apply in relation to the levy and collection of the cess leviable under section 8 on the inter-State supply of goods and services, as they apply in relation to the levy and collection of integrated tax on such inter-State supplies under the said Act or the rules made thereunder:
Provided that the input tax credit in respect of cess on supply of goods and services leviable under section 8, shall be utilised only towards payment of said cess on supply of goods and services leviable under the said section.
12. Power to make rules.— (1) The Central Government shall, on the recommendations of the Council, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:–
(a) the conditions which were included in the total base year revenue of the States, referred to in sub-clause (g) of clause (4) of article 279A of the Constitution, under sub- -section (3) of section 5;
(b) the conditions subject to which any par t of revenues not credited in the Consolidated Fund of the respective State shall be included in the total base year revenue of the State, under sub-section (6) of section 5;
(c) the manner of refund of compensation by the States to the Central Government under sub-section (6) of section 7;
(d) the manner of levy and collection of cess and the period of its imposition under sub-section (1) of section 8;
(e) the manner and forms for payment of cess, furnishing of returns and refund of cess under sub-section (1) of section 9; and
(f) any other matter which is to be, or may be, prescribed, or in respect of which provision is to be made, by rules.
13. Laying of rules before Parliament.— Every rule made under this Act by the Central Government shall be laid, as soon, as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
14. Power to remove difficulties.— (1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, on the recommendations of the Council, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty:
Provided that no order shall be made under this section after the expiry of three years from the commencement of this Act.
(2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017THE SCHEDULE
[See section 8 (2)]
1. In this Schedule, reference to a "tariff item", "heading", "sub-heading" and "Chapter", wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
2. The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), 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 Schedule.
S. No. Description of supply of Tariff item, heading, The maximum rate at which goods or services sub-heading, Chapter, goods and services tax or supply of goods or compansation cess may services, as the case be collected
may be
(1)
(2)
(3)
(4)
1. Pan Masala.
2106 90 20 One hundred and thirty-five per cent.
ad valorem.
2. Tobacco and manufactured 24 Four thousand one hundred and tobacco substitutes, including
seventy rupees per thousand sticks tobacco products.
or two hundred and ninety per cent.
ad valorem or a combination thereof,
but not exceeding four thousand one
hundred and seventy rupees per
thousand sticks plus two hundred
and ninety per cent. ad valorem.
3. Coal, briquettes, ovoids and 2701, 2702 or 2703 Four hundred rupees per tonne.
similar solid fuels manufactured
from coal, lignite, whether or not
agglomerated, excluding jet, peat
(including peat litter), whether
or not agglomerated.
4. Aerated waters.
2202 10 10 Fifteen per cent. ad valorem.
5. Motor cars and other motor 8703 Fifteen per cent. ad valorem.
vehicles principally designed
for the transport of persons
(other than motor vehicles
for the transport of ten or
more persons, including the
driver), including station
wagons and racing cars.
6. Any other supplies.
Fifteen per cent. ad valorem.
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 39 28TH DECEMBER, 2017Department of Women & Child Development
Directorate of Women & Child Development
__
Notification
2-186-2011-ICDS/DWCD/Part/6379
Ref: (1) O.M. 2-7-97/DWCD/Part-II/6027 dated 27-9-2013.
(2) No. ICD-I-11/2/2016-CD.I dated 6-10-2017. (3) SAG/2/2017 dated 6-10-2017.
The Government of Goa is pleased to approve the revision of cost norms for Supplementary Nutrition under Anganwadi Services i.e. Supplementary Nutrition Programme and Scheme for Adolescent Girls of Umbrella ICDS Scheme as under:–
Sr. No. Categories Existing Rates (Rs./day/beneficiary) Revised Rates (Rs./day/beneficiary) Central State Addl. Total Central State Addl. Total Share Share State Share Share State Share
Share
1 2 3 4 5 6 7 8 9 10
Supplementary Nutrition Programme (SNP)
1. Children (6-72 Rs. 3.00 Rs. 3.00 Rs. 1.00 Rs. 7.00 Rs. 4.00 Rs. 4.00 Rs. 1.00 Rs. 9.00 Months)
2. Pregnant Women Rs. 3.50 Rs. 3.50 Rs. 3.00 Rs. 10.00 Rs. 4.75 Rs. 4.75 Rs. 3.00 Rs. 12.50 & Lactating Mothers (PW&LM)
3. Severly Malnourished Rs. 4.50 Rs. 4.50 Rs. 3.00 Rs. 12.00 Rs. 6.00 Rs. 6.00 Rs. 3.00 Rs. 15.00 Children (6-72 months)
Scheme for Adolescent Girls – SABLA
1. Adolescent Girls Rs. 2.50 Rs. 2.50 — Rs. 5.00 Rs. 4.75 Rs. 4.75 — Rs. 9.50 (Out of School 11-14 years)
This has been issued with the Government approval vide U. O. No. 100 dated 25-10-2017 and concurrence of the Finance (Exp.) Department vide U. O. No. 1400043487 dated 13-12-2017.
This Notification shall come into force with immediate effect.
By order and in the name of the Governor of Goa.
Dipak Desai, Director & ex officio Jt. Secretary (Women & Child Development).
Panaji, 22nd December, 2017.
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