1875

Panaji, 28th December, 2017 (Pausa 7, 1939)

SERIES I No. 39

Reg. No. G-2/RNP/GOA/32/2015-2017

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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.

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

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

Dir. & ex officio Jt. Secretary

Subsidies, Benefits and Services) Act, 2017.

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.

INDEX

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

28TH DECEMBER, 2017

1876

SCHEDULE “A”

SR. NO.

NAMES OF THE SCHEMES

Kamdhenu Scheme (Sudharit).

Scheme for Incentives to Milk Producers.

Pashupalan Scheme.

Incentive to Green Fodder Cultivation for Perennial and Seasonal Fodder Development in the State.

Dairy Equipment Scheme.

Infrastructure Development Scheme.

Dairy Kits Scheme (for SC/ST).

Setting Up of Poultry 500 Broilers, 1000 layers.

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.

—————

SCHEDULE “B”

SR. No.

NAMES OF SUBSIDIES

SUBSIDY

Category

No. of animals

General

SC/ST/Dhangar

Amount Rs.

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.

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/-

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

1877

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.

(I)

For 500 sq. mt. to 1,000 sq. mt.

½ HP Pump PVC Pipes & fittings,

3,500/-

Sprinkler.

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, 2017

1878

10. 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.

—————

SCHEDULE “C”

SR. NO.

NAMES OF BENEFITS

............................................................................................................................................................................................

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.

............................................................................................................................................................................................

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, 2017

1879

SCHEDULE “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

Retail Price

No.

per kilo litre

per litre

including GST

& Green Cess

Existing

Revised

Existing

Revised

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

Salcete

Rs. 21505.52

Rs. 22250.22

Rs. 23.75

Rs. 24.50

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

Mormugao

Rs. 21317.64

Rs. 22062.35

Rs. 23.50

Rs. 24.25

Ponda

Rs. 21609.18

Rs. 22353.88

Rs. 23.75

Rs. 24.50

Quepem

Rs. 21758.18

Rs. 22502.89

Rs. 24.00

Rs. 24.75

Bicholim

Rs. 22166.33

Rs. 22911.03

Rs. 24.50

Rs. 25.25

Pernem

Rs. 22457.86

Rs. 23202.56

Rs. 24.75

Rs. 25.50

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, 2017

1880

Department 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)

Principal

Level 14 (Min. Basic 43,000/-)+SPL Allowance

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/-)

Professor in

Level 14 (Min. Basic 43,000/-) (equivalent to

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)

Associate

Level 13 (equivalent to Rs. 37,400-67000+

Resignation of Dr. A. K.

Professor in

GP 9,000/- pre-revised)

Rege w.e.f. 15-2-2008

Architecture

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)

Assistant

Level 10 (equivalent to Rs. 15,600-39,100+

Vacant w.e.f. 31-8-2011

Professor in

GP 6,000/- pre-revised)

due to superannuation

Architecture

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, 2017

1881

Department 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 Secretary, 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

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

1882

(b) “Central Goods and Services Tax Act”

means the Central Goods and Services Tax

Act, 2017;

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 services 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

1883

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 services 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;

(b) the central sales tax levied

under the Central Sales Tax Act,

1956;

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;

(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;

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.

74 of 1956.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

28TH DECEMBER, 2017

1884

(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;

financial year shall be the difference

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

28TH DECEMBER, 2017

1885

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;

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

1886

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 forth 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:

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

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

51 of 1975.

52 of 1962.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

28TH DECEMBER, 2017

1887

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

part 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;

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, 2017

1888

THE 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)

Pan Masala.

2106 90 20

One hundred and thirty-five per cent.

ad valorem.

Tobacco and manufactured

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.

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.

Aerated waters.

2202 10 10

Fifteen per cent. ad valorem.

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.

Any other supplies.

Fifteen per cent. ad valorem.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

28TH DECEMBER, 2017

1889

Department 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.