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Panaji, 28th March, 2018 (Chaitra 7, 1940)

SERIES I No. 51

Reg. No. G-2/RNP/GOA/32/2018-20

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

Notification

38/1/2017-Fin (R&C)(10/2018-Rate)/695

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),

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 makes the following further

amendment in the Government notification

No. 38/1/2017-Fin(R&C)(8/2017-Rate), dated

the 30th June, 2017, published in the Official

Gazette, Series I No. 13, Extraordinary No. 3,

dated the 30th June, 2017, and amended vide

notification No. 38/1/2017-Fin(R&C)(38/2017-

-Rate)/3589, dated the 24th October, 2017,

published in the Official Gazette, Series I

No. 30, Extraordinary, dated the 26th

October, 2017, namely:—

In the said notification, for the figures,

letters and words “31st day of March, 2018”,

the figures, letters and words “30th day of

June, 2018” shall be substituted.

By order and in the name of the

Governor of Goa.

Michael M. D’Souza, Additional Secretary,

Finance.

Porvorim, 28th March, 2018.

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

EXTRAORDINARY

No. 2

Notification

38/1/2017-Fin (R&C)(54)

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. (1) These rules may be called the Goa

Goods and Services Tax (Third Amendment)

Rules, 2018.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come

into force from the 23rd day of March, 2018.

2. In the Goa Goods and Services Tax Rules,

2017,—

(i) in rule 45, in sub-rule (1), after the

words, “where such goods are sent directly

to a job worker”, occurring at the end, the

following shall be inserted, namely:—

“, and where the goods are sent from

one job worker to another job worker, the

challan may be issued either by the

principal or the job worker sending the

goods to another job worker:

Provided that the challan issued by the

principal may be endorsed by the job

worker, indicating therein the quantity and

description of goods where the goods are

sent by one job worker to another or are

returned to the principal:

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28TH MARCH, 2018

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Provided further that the challan

endorsed by the job worker may be further

endorsed by another job worker, indicating

therein the quantity and description of

goods where the goods are sent by one

job worker to another or are returned to

the principal.”;

(ii) in rule 127, in clause (iv), after the

words “to furnish a performance report to

the Council by the tenth”, the word “day”

shall be inserted;

(iii) in rule 129, in sub-rule (6), for the

words “as allowed by the Standing

Committee”, the words “as may be

allowed by the Authority” shall be

substituted;

(iv) in rule 133, after sub-rule (3), the

following sub-rule shall be inserted,

namely:—

“(4) If the report of the Director

General of Safeguards referred to in sub-

rule (6) of rule 129 recommends that

there is contravention or even non-

contravention of the provisions of section

171 or these rules, but the Authority is

of the opinion that further investigation

or inquiry is called for in the matter, it

may, for reasons to be recorded in

writing, refer the matter to the Director

General of Safeguards to cause further

investigation or inquiry in accordance

with the provisions of the Act and these

rules.”;

(v) for rule 134, the following rule shall

be substituted, namely:—

“134. Decision to be taken by the

majority.— (1) A minimum of three

members of the Authority shall

constitute quorum at its meetings.

(2) If the Members of the Authority

differ in their opinion on any point, the

point shall be decided according to the

opinion of the majority of the members

present and voting, and in the event of

equality of votes, the Chairman shall

have the second or casting vote.”;

(vi) after rule 137, in the Explanation, in

clause (c), after sub-clause (b), the

following sub-clause shall be inserted,

namely:—

“c. any other person alleging, under

sub-rule (1) of rule 128, that a registered

person has not passed on the benefit of

reduction in the rate of tax on any supply

of goods or services or the benefit of

input tax credit to the recipient by way

of commensurate reduction in price.”;

(vii), after rule 138D, the following

Explanation shall be inserted, with effect

from the 1st of April, 2018, namely:—

“Explanation.— For the purposes of this

Chapter, the expressions ‘transported by

railways’, ‘transportation of goods by

railways’, ‘transport of goods by rail’ and

‘movement of goods by rail’ does not

include cases where leasing of parcel

space by Railways takes place.”.

By order and in the name of the

Governor of Goa.

Michael M. D’Souza, Additional Secretary,

Finance.

Porvorim, 28th March, 2018.

_______

Notification

38/1/2017-Fin (R&C)(55)

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 appoints the 1st

day of April, 2018, as the date from which

the provisions of sub-rules (ii) [other than

clause (7)], (iii), (iv), (v), (vi) and (vii) of rule

2 of notification No. 38/1/2017-Fin(R&C)(50),

dated the 21st March, 2018, published in the

Official Gazette, Series I No. 51, Extraordinary

dated the 22nd March, 2018, shall come into

force.

By order and in the name of the

Governor of Goa.

Michael M. D’Souza, Additional Secretary,

Finance.

Porvorim, 28th March, 2018.

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SERIES I No. 51

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Department of Home

Home–General Division

Notification

21/5/2018-HD(G)/953

In exercise of the powers conferred by section 13A of the Goa, Daman and Diu Public

Gambling Act, 1976 (Act 14 of 1976), read with section 21 of the General Clauses Act, 1897

(Central Act 10 of 1897), the Government of Goa hereby further amends the Government

Notification No. 2-20-92-HD(G) dated 09-11-1995 published in the Official Gazette,

Series I No. 34, dated 23-11-1995 (hereinafter called the “principal Notification”), as follows,

namely:—

In the principal Notification, in condition 5,

(a) in clause (i), for the expressions “rupees twenty lakhs” and “rupees thirty lakhs”,

the expressions “rupees fifty lakhs” and “rupees one crore” shall be respectively substituted;

(b) for clause (vii), the following clause shall be substituted, namely:—

“(vii) The licensee shall be liable to pay the following annual recurring fees,—

(A) for casino license of land based casino in a Five Star Hotel,—

(a) In case of a land based casino with an area upto 100 square metres.

Rs. 10 crores.

(b) In case of a land based casino with an area above 100 square metres

Rs. 20 crores.

but upto 300 square metres.

Rs. 25 crores.

but upto 500 square metres.

(d) In case of a land based casino with an area above 500 square metres

Rs. 32 crores.

but upto 750 square metres.

(e) In case of a land based casino with an area above 750 square metres

Rs. 36 crores.

but upto 1000 square metres.

(f) In case of a land based casino with an area above 1000 square metres

Rs. 40 crores.

(B) for a casino license of off-shore casino on board the vessel,—

(a) In case of a vessel having total passenger capacity

Rs. 25 crores.

upto 200 passengers.

(b) In case of a vessel having total passenger capacity

Rs. 30 crores.

above 200 but upto 400 passengers

Rs. 40 crores.

above 400 passengers.

Notes:

(1) For the purpose of determination of annual recurring fees, the total passenger capacity of the

vessel as certified by the Captain of Ports or Director General Shipping, as the case may be, inclusive

of crew members, shall be taken into consideration.

(2) An uniform period beginning from 1st of April and ending on 31st of March shall be maintained

for the purposes of the annual recurring fees.

(3) All licensees shall pay the annual recurring fees as specified above for the financial year ending

31st March, 2019, within thirty days from the date of commencement of this Notification.

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(4) Notwithstanding the payment of annual recurring fees in terms of Notifications hitherto in force

for a period beyond 31st March, 2018, the licensee shall pay annual recurring fees as specified above

after adjusting the proportionate amount paid as annual recurring fees and amount payable towards

annual recurring fees for financial year ending 31st March, 2019. For this purpose, the proportionate

amount shall be calculated on the basis of number of days for which the license is valid.”;

“(ix) The licensee shall, at the time of grant of new license, deposit Rs. 50 lakhs and at the rime

of renewal thereof deposit Rs. 25 lakhs, in the Government treasury, in all cases, as security deposit,

for due compliance of the terms and conditions of the license.”;

(d) in clause (xii), in item (f), for the expressions “Rs. 10 crores” and “Rs. 20 crores”, the expressions

“Rs. 30 crores” and “Rs. 50 crores” shall be respectively substituted.

This Notification shall come into force with effect from 1st April, 2018.

By order and in the name of the Governor of Goa.

Neetal P. Amonkar, Under Secretary (Home).

Porvorim, 27th March, 2018.

Note: The principal Notification was published in the Official Gazette, Series I No. 34, dated 23-11-1995

and subsequently amended vide the following notifications, namely:—

Read: (1) Notification No. 2/20/92-HD(G) dated 16-10-1996, published in the Official Gazette,

Series I No. 33 dated 14-11-1996.

(2) Notification No. 2/20/92-HD(G) dated 29-4-1997, published in the Official Gazette,

Series I No. 14 dated 3-7-1997.

(3) Notification No. 2/20/92-HD(G) dated 27-8-1997, published in the Official Gazette,

Series I No. 25 dated 18-9-1997.

(4) Notification No. 2/20/92-HD(G) dated 30-11-1999, published in the Official Gazette,

Series I No. 37 dated 9-12-1999.

(5) Notification No. 2/20/92-HD(G) dated 20-12-1999, published in the Official Gazette,

Series I No. 42 dated 13-1-2000.

(6) Notification No. 2/20/92-HD(G) dated 2-5-2000, published in the Official Gazette,

Extraordinary No. 3, Series I No. 4 dated 2-5-2000.

(7) Notification No. 2/1/2001-HD(G) dated 26-7-2001, published in the Official Gazette,

Series I No. 20 dated 16-8-2001.

(8) Notification No. 2/1/2001-HD(G) dated 29-11-2002, published in the Official Gazette,

Series I No. 39 dated 26-12-2002.

(9) Notification No. 2/1/2001-HD(G) dated 24-7-2003, published in the Official Gazette,

Extraordinary, Series I No. 17 dated 24-7-2003.

(10) Notification No. 2/1/2001-HD(G) dated 5-1-2004, published in the Official Gazette,

Extraordinary, Series I No. 40 dated 5-1-2004.

(11) Notification No. 2/1/2001-HD(G) dated 12-2-2004, published in the Officia Gazette,

Extraordinary, Series I No. 46 dated 16-2-2004.

(12) Notification No. 2/1/2001-HD(G) dated 30-3-2004, published in the Official Gazette,

Extraordinary, No. 4, Series I No. 52 dated 31-3-2004.

(13) Notification No. 2/1/2001-HD(G) dated 8-1-2007, published in the Official Gazette,

Extraordinary, No. 2, Series I No. 41 dated 15-1-2007.

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(14) Notification No. 2/1/2001-HD(G) dated 22-7-2009, published in the Official Gazette,

Extraordinary, Series I No. 17 dated 23-7-2009.

(15) Notification No. 2/1/2001-HD(G) dated 31-3-2011, published in the Official Gazette,

Extraordinary, Series I No. 1 dated 7-4-2011.

(16) Notification No. 2/1/2001-HD(G) dated 4-11-2011, published in the Official Gazette,

Series I No. 32 dated 10-11-2011.

(17) Notification No. 2/1/2001-HD(G) dated 25-5-2012, published in the Official Gazette,

Series I No. 9 dated 31-5-2012.

(18) Notification No. 21/9/2012-HD(G) dated 11-9-2012, published in the Official Gazette,

Extraordinary No. 2 Series I No. 23 dated 12-9-2012.

(19) Notification No. 21/12/2011-HD(G) dated 21-11-2012, published in Official Gazette,

Extraordinary No. 4, Series I No. 33 dated 21-11-2012.

(20) Notification No. 21/2/2013-HD(G)/3466 dated 17-10-2013, published in Official Gazette,

Extraordinary No. 2, Series I No. 29 dated 22-10-2013.

(21) Notification No. 21/1/2014-HD(G)/1324 dated 28-03 2014, published in Official Gazette,

Series I No. 1 dated 03-04-2014.

(22) Notification No. 21/1/2014-HD(G)/1326 dated 28-03-2014, published in Official Gazette,

Series I No. 1 dated 03-04-2014.

(23) Notification No. 21/3/2015-HD(G)/992 dated 31-03-2015, published in Official Gazette,

Extraordinary, Series I No. 1, dated 02-04-2015.

(24) Notification No. 21/2/2013-HD(G)/105 dated 08-01-2016, published in Official Gazette,

Extraordinary, Series I No. 41, dated 12-01-2016.

(25) Notification No. 21/1/2016-HD(G)/1124 dated 31-03-2016, published in Official Gazette,

Extraordinary No. 3, Series I No. 53 dated 01-04-2016.

(26) Notification No. 21/2/2013-HD(G)/1928 dated 06-06-2016, published in Official Gazette,

Series I No. 10 dated 9-6-2016.

(27) Notification No. 21/1/2016-HD(G)/2604 dated 04-08-2016, published in Official Gazette,

Extraordinary No. 2, Series I No. 18 dated 10-08-2016.

(28) Notification No. 21/1/2016-HD(G)/2604 dated 19-08-2016, published in Official Gazette,

Extraordinary No. 2, Series I No. 20 dated 22-08-2016.

(29) Notification No. 21/2/2013-HD(G)/908 dated 30-3-2017, published in Official Gazette,

Extraordinary No. 2, Series I No. 52 dated 31-3-2017.

(30) Notification No. 21/4/2017-HD(G)/1195 dated 24-04-2017, published in Official Gazette,

Extraordinary No. 2, Series I No. 3 dated 25-04-2017.

(31) Notification No. 21/2/2013-HD(G)/1853 dated 29-06-2017, published in Official Gazette,

Extraordinary No. 4, Series I No. 13 dated 30-06-2017.

(32) Notification No. 21/2/2013-HD(G)/2897 dated 03-10-2017, published in Official Gazette,

Series I No. 27 dated 05-10-2017.

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