983

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

983

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(13/2018-Rate)

In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section

11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Goa Goods and Services

Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the

Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes

the following further amendments in the Government notification No. 38/1/2017-Fin(R&C)

(11/2017-Rate) dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3,

Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification, in the Table,—

(i) against serial number 7, in column (3),—

(a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following

shall be substituted, namely:—

(3)

(4)

(5)

“(i) Supply, by way of or as part of any service, of goods, being

food or any other article for human consumption or any drink,

provided by a restaurant, eating joint including mess, canteen,

whether for consumption on or away from the premises where such

food or any other article for human consumption or drink is

supplied, other than those located in the premises of hotels, inns,

guest houses, clubs, campsites or other commercial places meant

for residential or lodging purposes having declared tariff of any unit

of accommodation of seven thousand five hundred rupees and

above per unit per day or equivalent.

Explanation 1.— This item includes such supply at a canteen,

mess, cafeteria or dining space of an institution such as a school,

2.5

Provided that

credit of input

tax charged on

goods

and

services used

supplying

the

service

has not been

taken [Please

refer

Explanation

No. (iv)]

SERIES I No. 17

Panaji, 26th July, 2018 (Sravana 4, 1940)

Reg. No. G-2/RNP/GOA/32/2018-2020

Suggestions are welcome on e-mail: [email protected]

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

26TH JULY, 2018

984

(3)

(4)

(5)

college, hospital, industrial unit, office, by such institution or by

any other person based on a contractual arrangement with such

institution for such supply, provided that such a supply is not event

based or occasional.

Explanation 2.— This item excludes the supplies covered under

item 7 (v).

Explanation 3.— “declared tariff” includes charges for all

amenities provided in the unit of accommodation (given on rent for

stay) like furniture, air conditioner, refrigerators or any other

amenities, but without excluding any discount offered on the

published charges for such unit.

(ia) Supply, of goods, being food or any other article for human

consumption or any drink, by the Indian Railways or Indian

Railways Catering and Tourism Corporation Ltd. or their licensees,

whether in trains or at platforms.

2.5

Provided that

credit of input

tax charged on

goods

and

services used

supplying

the service has

not been taken

[Please refer to

Explanation

No. (iv)]”;

(b) in items (ii), (vi) and (viii),—

A. for the words “declared tariff” wherever they occur, the words “value of supply”

shall be substituted;

B. the Explanation shall be omitted;

shall be substituted, namely:—

(3)

(4)

(5)

“(v) Supply, by way of or as part of any service, of goods, being food or

any other article for human consumption or any drink, at Exhibition Halls,

Events, Conferences, Marriage Halls and other outdoor or indoor functions

that are event based and occasional in nature.

-”;

(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in

columns (3), (4) and (5), the following shall be substituted, namely:—

(3)

(4)

(5)

“(vi) Multimodal transportation of goods.

Explanation.—

(a) “multimodal transportation” means carriage of goods, by at least

two different modes of transport from the place of acceptance of goods

to the place of delivery of goods by a multimodal transporter;

(b) “mode of transport” means carriage of goods by road, air, rail,

inland waterways or sea;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

26TH JULY, 2018

985

(3)

(4)

(5)

(a) enters into a contract under which he undertakes to perform

multimodal transportation against freight; and

(b) acts as principal, and not as an agent either of the consignor, or

consignee or of the carrier participating in the multimodal

transportation and who assumes responsibility for the performance of

the said contract.

(vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi)

above.

-”;

(iii) for serial number 22 and the entries relating thereto, the following shall be substituted,

namely:—

(1)

(2)

(3)

(4)

(5)

“22 Heading

9984

(Telecommuni-

cations,

broadcasting

and information

supply services)

(i) Supply consisting only of e-book.

Explanation.— For the purposes of this

notification, “e-books” means an electronic

version of a printed book [falling under tariff

item 4901 in the First Schedule to the Customs

Tariff Act, 1975 (51 of 1975)] supplied online

which can be read on a computer or a hand held

device.

2.5

(ii)

Telecommunications,

broadcasting

and

information supply services other than (i) above.

-”.

2. This notification shall come into force with effect from 27th of July, 2018.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

________

Notification

38/1/2017-Fin(R&C)(14/2018-Rate)

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 amendments in the Government notification No. 38/1/2017-Fin(R&C)

(12/2017-Rate) dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3,

Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

(i) in the Table,—

(a) against serial number 4, in the entry in column (3), the words “Central Government,

State Government, Union territory, local authority or” shall be omitted;

(b) against serial number 5, in the entry in column (3), the words “Central Government,

State Government, Union territory, local authority or” shall be omitted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

26TH JULY, 2018

986

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“9D

Chapter 99

Services by an old age home run by Central

Government, State Government or by an entity

registered under section 12AA of the Income-tax

Act, 1961 (43 of 1961) to its residents (aged 60

years or more) against consideration upto twenty-

five thousand rupees per month per member,

provided

that

the

consideration

charged

inclusive of charges for boarding, lodging and

maintenance.

Nil

Nil”;

(d) after serial number 10 and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“10A

Heading

9954

Services supplied by electricity distribution utilities

by way of construction, erection, commissioning, or

installation

infrastructure

for

extending

electricity distribution network upto the tube well

of the farmer or agriculturalist for agricultural use.

Nil

Nil”;

(e) against serial number 14, in the entry in column (3), for the words “declared tariff”,

the words “value of supply” shall be substituted;

(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the

figures “2019” shall be substituted;

(g) against serial number 19B, in the entry in column (5), for the figures “2018”, the

figures “2019” shall be substituted;

(h) after serial number 24 and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“24A

Heading 9967 or

Heading 9985

Services by way of warehousing of minor

forest produce.

Nil

Nil”;

(i) after serial number 31 and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“31A

Heading 9971

Or Heading 9991

Services by Coal Mines Provident Fund

Organisation to persons governed by the

Coal

Mines

Provident

Fund

and

Miscellaneous Provisions Act, 1948 (46 of

1948).

Nil

31B

Heading 9971

Or Heading 9991

Services by National Pension System (NPS)

Trust to its members against consideration

in the form of administrative fee.

Nil

Nil”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

26TH JULY, 2018

987

(j) after serial number 34 and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“34A

Heading 9971

Services supplied by Central Government,

State Government, Union territory to their

undertakings or Public Sector Undertakings

(PSUs) by way of guaranteeing the loans

taken by such undertakings or PSUs from

the financial institutions.

Nil

Nil”;

(k) against serial number 36A, in the entry in column (3), after figures “36”, the word

and figures “or 40” shall be inserted;

(l) after serial number 47 and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“47A

Heading 9983 or

Heading 9991

Services by way of licensing, registration

and analysis or testing of food samples

supplied by the Food Safety and Standards

Authority of India (FSSAI) to Food Business

Operators.

Nil

Nil”;

(m) after serial number 55 and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“55A

Heading 9986

Services by way of artificial insemination of

livestock (other than horses).

Nil

Nil”;

(n) after serial number 65A and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“65B

Heading

9991

any other

Heading

Services supplied by a

State

Government

Excess Royalty Collection

Contractor (ERCC) by way

of assigning the right to

collect royalty on behalf of

the State Government on

the mineral dispatched by

the mining lease holders.

Explanation.—

“mining

lease

holder”

means

person

who

has

been

granted

mining

lease,

quarry lease or license or

other

mineral

concession

under

the

Mines

and

Minerals (Development and

Regulation) Act, 1957 (67 of

Nil

Provided that at the end of the

contract period, ERCC shall submit

an account to the State Government

and certify that the amount of

goods and services tax deposited by

mining lease holders on royalty is

more than the goods and services

tax

exempted

the

service

provided by State Government to

the ERCC of assignment of right to

collect royalty and where such

amount of goods and services tax

paid by mining lease holders is less

than the amount of goods and

services

tax

exempted,

the

exemption shall be restricted to

such amount as is equal to the

amount of goods and services tax

paid by the mining lease holders

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

26TH JULY, 2018

988

(1)

(2)

(3)

(4)

(5)

1957),

the

rules

made

thereunder

the

rules

made

State

Government

under

sub-

section (1) of section 15 of

the Mines and Minerals

(Development and Regula-

tion) Act, 1957.

and

the

ERCC

shall

pay

the

difference

between

goods

and

services

tax

exempted

the

service

provided

State

Government

the

ERCC

assignment of right to collect royalty

and goods and services tax paid by

the

mining

lease

holders

royalty.”;

(o) after serial number 77 and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“77A

Heading

9995

Services provided by an unincorporated body or a

non-profit entity registered under any law for the time

being in force, engaged in,—

(i) activities relating to the welfare of industrial or

agricultural labour or farmers; or

(ii)

promotion

trade,

commerce,

industry,

agriculture, art, science, literature, culture, sports,

education, social welfare, charitable activities and

protection of environment,

to its own members against consideration in the form of

membership fee upto an amount of one thousand rupees

(Rs. 1000/-) per member per year.

Nil

Nil”;

(ii) in paragraph 3, in the Explanation, after clause (iii), the following clause shall be

inserted, namely:—

“(iv) For removal of doubts, it is clarified that the Central and State Educational Boards

shall be treated as Educational Institution for the limited purpose of providing services by

way of conduct of examination to the students.”.

2. This notification shall come into force with effect from 27th of July, 2018.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

________

Notification

38/1/2017-Fin(R&C)(15/2018-Rate)

In exercise of the powers conferred by sub-section (3) of section 9, of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of

the Council, hereby makes the following further amendments in the Government

notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) dated the 30th June, 2017, published in the

Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

26TH JULY, 2018

989

In the said notification,—

(i) in the Table, after serial number 10 and the entries, the following serial number and the

entries relating thereto shall be inserted, namely:—

(1)

(2)

(3)

(4)

“11

Services

supplied

individual

Direct Selling Agents (DSAs) other

than a body corporate, partnership or

limited liability partnership firm to

banks

Non-Banking

Financial

Company (NBFCs)

Individual Direct Selling

Agents

(DSAs)

other

than a body corporate,

partnership or limited

liability

partnership

firm

A banking company or a

non-banking

financial

company, located in the

taxable territory.”;

(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely:—

‘(g) “renting of immovable property” means allowing, permitting or granting access,

entry, occupation, use or any such facility, wholly or partly, in an immovable property, with

or without the transfer of possession or control of the said immovable property and

includes letting, leasing, licensing or other similar arrangements in respect of immovable

property.’.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

________

Notification

38/1/2017-Fin(R&C)(16/2018-Rate)

In exercise of the powers conferred by sub-section (2) of section 7, of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of

the Council, hereby makes the following amendments in the Government notification No.

38/1/2017-Fin(R&C)(14/2017-Rate) dated the 30th June, 2017, published in the Extraordinary

Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification, in the first paragraph,—

(i) after the words “State Government” the words “or Union territory” shall be inserted;

(ii) after the word “Constitution” the words “or to a Municipality under article 243W of the

Constitution” shall be inserted.

2. This notification shall come into force with effect from 27th of July, 2018.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

________

Notification

38/1/2017-Fin(R&C)(17/2018-Rate)

In exercise of the powers conferred by sub-section (3) of section 11, of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of

the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the

scope and applicability of the Government notification No. 38/1/2017-Fin(R&C)(11/2017-Rate)

dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

(EXTRAORDINARY)

26TH JULY, 2018

990

No. 13, dated the 30th June, 2017, hereby inserts following explanation in the said notification,

in the Table, against serial number 3, in column (3), in item (vi), namely:—

“Explanation.— For the purposes of this item the term ‘business’ shall not include any

activity or transaction undertaken by the Central Government, a State Government or any

local authority in which they are engaged as public authorities”

2. This notification shall come into force with effect from 27th of July, 2018.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

________

Notification

38/1/2017-Fin(R&C)(18/2018-Rate)

In exercise of the powers conferred by sub-section (1) of section 9, of the Goa Goods and

Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of

the Council, hereby makes the following amendments in the Government notification No.

38/1/2017-Fin(R&C)(1/2017-Rate) dated the 30th June, 2017, published in the Extraordinary

Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

(A) in Schedule I - 2.5%,

(i) after S. No. 102 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“102 A.

2207

Ethyl alcohol supplied to Oil Marketing Companies for blending

with motor spirit (petrol)”;

(ii) in S. No. 123, for entries in columns (2) and (3), the following entries shall be

substituted, namely:—

(2)

(3)

“2515 (except 2515 1210,

2515 1220, 2515 1290) or

6802

Ecaussine and other calcareous monumental or building stone

alabaster [other than marble and travertine], other than polished

stone which is ready to use”;

(iii) after S. No. 170 and the entries relating thereto, the following serial numbers and

the entries shall be inserted

“170A

2809

Fertilizer grade phosphoric acid”;

(iv) in S. No. 215, in the entry in column (3), the comma and words “, including coir pith

compost put up in unit container and bearing a brand name” shall be inserted in the end;

(v) in S. No. 219, for the entry in column (3), the entry “Coir mats, matting, floor covering

and handloom durries”, shall be substituted;

(vi) in S. No. 219A, for the entry in column (3), the entry “all goods” shall be substituted;

(vii) in S. No. 225, in column (3), for the figure “500” the figure “1000” shall be

substituted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 17

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991

(viii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be

substituted, namely:

(2)

(3)

“61 or 6501 or

6505

Article of apparel and clothing accessories or cap/topi, knitted or crocheted,

of sale value not exceeding Rs 1000 per piece”;

(ix) in S. No. 264, for the entry in column (3), the entry “Biomass briquettes or solid bio

fuel pellets”, shall be substituted;

(B) in Schedule II-6%,—

(i) S. No. 57B and the entries relating thereto shall be omitted;

(ii) after S. No. 96 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“96A

4409

Bamboo flooring”;

(iii) in S. No. 146, in the entry in column (3), the words “except the items covered in 219

in Schedule I”, shall be inserted in the end;

(iv) S. No. 147 and the entries relating thereto shall be omitted;

(v) after S. No. 185 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“185A

7419 99 30

Brass Kerosene Pressure Stove”;

(vi) after S. No. 195 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“195A

8420

Hand operated rubber roller

195AA

8424

Nozzles for drip irrigation equipment or nozzles for sprinklers”;

(vii) after S. No. 206 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“206A

Fuel Cell Motor Vehicles”;

(viii) after S. No. 231A and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“231B

9607

Slide fasteners”;

(i) in S. No. 235, for entries in columns (2) and (3), the following entries shall be

substituted, namely:—

(2)

(3)

“9619 00 30, 9619 00 40, or 9619 00 90

All goods”;

(i) in S. No. 25, in column (3), after the words, “of any strength”, the brackets and words

“[other than ethyl alcohol supplied to Oil Marketing Companies for blending with motor

spirit (petrol)]” shall be inserted;

OFFICIAL GAZETTE — GOVT. OF GOA

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992

(ii) after S. No. 52 and the entries relating thereto, the following serial numbers and the

entries shall be inserted, namely:—

“52A

3208

Paints and varnishes (including enamels and lacquers) based on synthetic

polymers or chemically modified natural polymers, dispersed or dissolved in

a non-aqueous medium; solutions as defined in Note 4 to this Chapter

52B

3209

Paints and varnishes (including enamels and lacquers) based on synthetic

polymers or chemically modified natural polymers, dispersed or dissolved in

an aqueous medium

52C

3210

Other paints and varnishes (including enamels, lacquers and distempers);

prepared water pigments of a kind used for finishing leather”;

(iii) after S. No. 54A and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“54B

3214

Glaziers’ putty, grafting putty, resin cements, caulking compounds and other

mastics; painters’ fillings; non- refractory surfacing preparations for facades,

indoor walls, floors, ceilings or the like” ;

(iv) in S. No. 137, in column (3), after the words, “or end-jointed” the brackets and words

“[other than bamboo flooring]” shall be added;

(v) in S. No. 177E, in column (3), the words “except the items covered in Sl. No. 123 in

Schedule I”, shall be inserted in the end;

(vi) in S. No. 253, for the entry in column (3), the entry “Other articles of copper [other

than Brass Kerosene Pressure Stove]” shall be substituted;

(vii) after S. No. 319 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“319A

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric

or other; heat pumps other than air conditioning machines of heading 8415”;

(viii) in S. No. 321, for the entry in column (3), the entry “Calendering or other rolling

machines, other than for metals or glass, and cylinders therefor [other than Hand operated

rubber roller]” shall be substituted;

(ix) after S. No. 341 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“341A

8450

Household or laundry-type washing machines, including machines which

both wash and dry”;

(x) after S. No. 376A and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“376AA

8507 60 00

Lithium-ion Batteries

376AB

8508

Vacuum cleaners

376AC

8509

Electro-mechanical domestic appliances, with self-contained electric

motor, other than vacuum cleaners of heading 8508 [other than wet

grinder consisting of stone as a grinder]

376AD

8510

Shavers, hair clippers and hair-removing appliances, with self-

contained electric motor”;

OFFICIAL GAZETTE — GOVT. OF GOA

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993

(xi) after S. No. 378 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“378A

8516

Electric instantaneous or storage water heaters and immersion heaters;

electric space heating apparatus and soil heating apparatus; electro thermic

hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong

heaters) and hand dryers; electric smoothing irons; other electro-thermic

appliances of a kind used for domestic purposes; electric heating resistors,

other than those of heading 8545”;

(xii) after S. No. 383B and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“383C

8528

Television set (including LCD or LED television) of screen size not exceeding

68 cm”;

(xiii) after S. No. 401 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“401A

8705

Special purpose motor vehicles, other than those principally designed for the

transport of persons or goods (for example, breakdown lorries, crane lorries,

fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying

lorries, mobile workshops, mobile radiological unit)”;

(xiv) after S. No. 402 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“402A

8709

Works trucks, self-propelled, not fitted with lifting or handling equipment, of

the type used in factories, warehouses, dock areas or airports for short

distance transport of goods; tractors of the type used on railway station

platforms; parts of the foregoing vehicles”;

(xv) after S. No. 403 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“403A

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts

thereof [other than Self-loading or self-unloading trailers for agricultural

purposes, and Hand propelled vehicles (e.g. hand carts, rickshaws and the

like); animal drawn vehicles]”;

(xvi) in S. No. 446, for entries in columns (2) and (3), the following entries shall be

substituted, namely:—

(2)

(3)

“9607 20 00

Parts of slide fasteners”;

(xvii) after S. No. 449A and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“449AA

9616

Scent sprays and similar toilet sprays, and mounts and heads

therefor; powder-puffs and pads for the application of

cosmetics or toilet preparations”;

(D) in Schedule-IV-14%,

(i) S. Nos. 20, 21, 22, 24 and the entries relating thereto, shall be omitted;

(ii) S. No. 120, and the entries relating thereto, shall be omitted;

OFFICIAL GAZETTE — GOVT. OF GOA

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(iii) S. No. 130, and the entries relating thereto, shall be omitted;

(iv) in S.No. 139, for the entry in column (3), the entry “Electric accumulators, including

separators therefor, whether or not rectangular (including square) other than Lithium-ion

battery” shall be substituted;

(v) S. Nos. 140, 141, 142 and the entries relating thereto, shall be omitted;

(vi) S. No. 146 and the entries relating thereto, shall be omitted;

(vii) in S. No. 154, for the words, figures and brackets “[other than computer monitors

not exceeding 20 inches and set top box for television]”, the brackets, words, figures and

letters “[other than computer monitors not exceeding 20 inches, set top box for television

and Television set (including LCD and LED television) of screen size not exceeding 68

cm]” shall be substituted;

(viii) S. No. 167 and the entries relating thereto, shall be omitted;

(ix) S. No. 171 and the entries relating thereto, shall be omitted;

(x) S. No. 175 and the entries relating thereto, shall be omitted;

(xi) S. No. 224 and the entries relating thereto, shall be omitted.

2. This notification shall come into force on the 27th July, 2018.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

________

Notification

38/1/2017-Fin(R&C)(19/2018-Rate)

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 the recommendations of

the Council, hereby makes the following further amendments in the Government notification

No. 38/1/2017-Fin(R&C)(2/2017-Rate) dated the 30th June, 2017, published in the Extraordinary

Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

(1) in the Schedule,

(i) after S. No. 92 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“92 A.

1401

Sal leaves, siali leaves, sisal leaves, sabai grass”;

(ii) after S. No. 93 A and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“93 B.

1404 90 90

Vegetable materials, for manufacture of jhadoo or broom sticks”;

(iii) For S. No. 102 A and entries relating thereto, the following shall be substituted,

namely:—

“102A.

2306

De-oiled rice bran

Explanation: The exemption applies to de-oiled rice bran falling under

heading 2306 with effect from 25th January, 2018”;

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(iv) after S. No. 114 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely:—

“114A

44 or 68

Deities made of stone, marble or wood

114B

Khali Dona; goods made of sal leaves, siali leaves, sisal leaves, sabai

grass, including sabai grass rope”;

(v) for S. No. 117 and the entries relating thereto, the following shall be substituted,

namely:—

“117

48 or 4907

or 71

Rupee notes or coins when sold to Reserve Bank of India or the

Government of India”;

(vi) after S. No. 132 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“132A

Coir pith compost other than those put up in unit container and,—

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable

right in a court of law is available [other than those where any

actionable claim or enforceable right in respect of such brand name

has been foregone voluntarily, subject to the conditions as in the

ANNEXURE I]”;

(vii) after S. No. 146 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“146A

9619 00 10 or

9619 00 20

Sanitary towels (pads) or sanitary napkins; tampons”;

(viii) after S. No. 151 and the entries relating thereto, the following serial number and

the entries shall be inserted, namely:—

“152

Any Chapter

except 71

Rakhi (other than those made of goods falling under Chapter 71)”

2. This notification shall come into force on the 27th July, 2018.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

________

Notification

38/1/2017-Fin(R&C)(20/2018-Rate)

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section

54, of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on

the recommendations of the Council, hereby makes the following further amendments in the

Government notification No. 38/1/2017-Fin(R&C)(5/2017-Rate) dated the 30th June, 2017,

published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017,

namely:—

In the said notification, in the opening paragraph the following proviso shall be inserted,

namely,

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“Provided that,—

(i) nothing contained in this notification shall apply to the input tax credit accumulated on

supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at

serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and

(ii) in respect of said goods, the accumulated input tax credit lying unutilised in balance,

after payment of tax for and upto the month of July, 2018, on the inward supplies received up

to the 31st day of July 2018, shall lapse.”.

2. This notification shall come into force on the 27th July, 2018.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

________

Notification

38/1/2017-Fin(R&C)(21/2018-Rate)

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

exempts the intra-state supplies of handicraft goods, the description of which is specified in

column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as

specified in the corresponding entry in column (2), from so much state tax leviable thereon

under section 9 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) as is in excess

of the rate specified in column (4) of the said Table.

Explanation.— For the purpose of this notification, the expression “handicraft goods” means

“Goods predominantly made by hand even though some tools or machinery may also have been

used in the process; such goods are graced with visual appeal in the nature of ornamentation or

in-lay work or some similar work of a substantial nature; possess distinctive features, which

can be aesthetic, artistic, ethnic or culturally attached and are amply different from

mechanically produced goods of similar utility”

Table

S. No.

Chapter, Heading, Sub-heading

or Tariff item

Description of Goods

Rate

(1)

(2)

(3)

(4)

3406

Handcrafted candles

6 %

4202 22, 4202 29, 4202 3110,

4202 3190, 4202 32, 4202 39

Handbags including pouches and purses;

jewellery box

6 %

4416, 4421 99 90

Carved wood products, art ware/decorative

articles of wood (including inlay work, casks,

barrel, vats)

6 %

4414 00 00

Wooden frames for painting, photographs,

mirrors etc.

6 %

4420

Statuettes & other ornaments of wood, wood

marquetry & inlaid, jewellery box, wood lathe

and lacquer work [including lathe and lacquer

work, ambadi sisal craft]

6 %

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(1)

(2)

(3)

(4)

4503 90 90 4504 90

Art ware of cork [including articles of sholapith]

6 %

4601 and 4602

Mats,

matting and screens

of vegetable

material, basketwork, wickerwork and other

articles of vegetable materials or other plaiting

material,

articles

loofah

(including

bamboo, rattan, canes and other natural fibres,

dry flowers (naturally dried), articles thereof,

ringal,

raambaan

article,

shola

items,

Kouna/chumthang (water reeds) crafts, articles

of Water hyacinth, korai mat]

2.5 %

4823

Articles made of paper mache

2.5 %

5607, 5609

Coir articles

2.5 %

5609 00 20, 5609 00 90

Toran, Doorway Decoration made from cotton

yarn or woollen yarn and aabhala (mirror) with

or without hanging flaps.

2.5%

Handmade carpets and other handmade textile

floor coverings (including namda/gabba)

2.5 %

5804 30 00

Handmade lace

2.5 %

5805

Hand-woven tapestries

2.5 %

5808 10

Hand-made braids and ornamental trimming in

the piece

2.5 %

5810

Hand embroidered articles

2.5 %

6117, 6214

Handmade/hand embroidered shawls of sale

value not exceeding Rs. 1000 per piece

2.5 %

6117, 6214

Handmade/hand embroidered shawls of sale

value exceeding Rs. 1000 per piece

6 %

6802

Carved stone products (e.g., statues, statuettes,

figures of animals, writing sets, ashtray, candle

stand)

6 %

6815 99 90

Stone art ware, stone inlay work

6 %

6912 00 10

6912 00 20

Tableware

and

kitchenware

clay

and

terracotta, other clay articles

6913 90 00

Statuettes & other ornamental ceramic articles

(incl blue potteries)

6 %

7009 92 00

Ornamental framed mirrors

6 %

7018 10

Bangles, beads and small ware

2.5 %

7018 90 10

Glass statues [other than those of crystal]

6 %

7020 00 90

Glass art ware [incl. pots, jars, votive, cask,

cake cover, tulip bottle, vase]

6 %

7113 11 10

Silver filigree work

1.5 %

7117

Handmade

imitation

jewellery

(including

natural

seeds,

beads

jewelry,

cardamom

garland)

1.5 %

7326 90 99

Art ware of iron

6 %

OFFICIAL GAZETTE — GOVT. OF GOA

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998

(1)

(2)

(3)

(4)

7419 99

Art ware of brass, copper/copper alloys, electro

plated with nickel/silver

6 %

7616 99 90

Aluminium art ware

6 %

8306

Bells, gongs and like, non-electric, of base

metal; statuettes, and other ornaments, of base

metal; photograph, picture or similar frames, of

base metal; mirrors of base metal; (including

Bidriware, Panchloga artware, idol, Swamimalai

bronze icons, dhokrajaali)

6 %

9405 10

Handcrafted lamps (including panchloga lamp)

6 %

9401 50, 9403 80

Furniture of bamboo, rattan and cane

6 %

9503

Dolls or other toys made of wood or metal or

textile

material

[incl.

wooden

toys

Sawantwadi, Channapatna toys, Thanjavur doll)

6 %

9504

Ganjifa card

6 %

9601

Worked articles of ivory, bone, tortoise shell,

horn, antlers, coral, mother of pearl, seashell

other animal carving material

6 %

9602

Worked vegetable or mineral carving, articles

thereof, articles of wax, of stearin, of natural

gums or natural resins or of modelling pastes

etc, (including articles of lac, shellac)

6 %

9701

Hand paintings drawings and pastels (incl

Mysore painting, Rajasthan painting, Tanjore

painting, Palm leaf painting, basoli etc.)

6 %

9703

Original sculptures and statuary, in metal, stone

or any other material

6 %

2. This notification shall come into force on the 27th July, 2018.

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

Sushama D. Kamat, Under Secretary, Finance (R&C).

Porvorim, 26th July, 2018.

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