139

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

891

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

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

___

Notification

38/1/2017-Fin(R&C)(14/2019-Rate)

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of

section 15 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)(1/2017-Rate) dated 30th June, 2017,

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

namely:—

In the said notification,—

A. in Schedule I – 2.5%,—

(i) S. No. 33A and the entries relating thereto shall be omitted;

(ii) against S. No. 164, in the entry in column (3), after item ii, the following item shall be

inserted, namely:—

“iii. Marine Fuel 0.5% (FO)”;

(iii) against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00,

6305 33 00, 6309], shall be substituted;

(iv) after S. No. 234B and the entries relating thereto, the following S. No. and entries

shall be inserted, namely:—

“234C

8509

Wet grinder consisting of stone as grinder”;

(v) S. Nos. 235 to 242 and the entries related thereto, shall be omitted;

SERIES I No. 26

Panaji, 1st October, 2019 (Asvina 9, 1941)

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY)

1ST OCTOBER, 2019

892

B. in Schedule II - 6%,—

(i) after S. No. 80A and entries relating thereto, the following S. No. and entries shall be

inserted namely:—

“80AA

3923

6305

Woven and non-woven bags and sacks of polyethylene or polypropylene

strips or the like, whether or not laminated, of a kind used for packing of

goods”;

(ii) S. No. 201A and the entries relating thereto shall be omitted;

(iii) after S. No. 205 and the entries relating thereto, the following S. Nos. and entries

shall be inserted, namely:—

“205A

8601

Rail locomotives powered from an external source of electricity or by

electric accumulators

205B

8602

Other rail locomotives; locomotive tenders; such as Diesel-electric

locomotives, Steam locomotives and tenders thereof

205C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than

those of heading 8604

205D

8604

Railway or tramway maintenance or service vehicles, whether or not self-

propelled (for example, workshops, cranes, ballast tampers, track liners,

testing coaches and track inspection vehicles)

205E

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans,

post office coaches and other special purpose railway or tramway

coaches, not self-propelled (excluding those of heading 8604)

205F

8606

Railway or tramway goods vans and wagons, not self-propelled

205G

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies,

bissel-bogies, axles and wheels, and parts thereof

205H

8608

Railway or tramway track fixtures and fittings; mechanical (including

electro-mechanical) signalling, safety or traffic control equipment for

railways, tramways, roads, inland waterways, parking facilities, port

installations or airfields; parts of the foregoing”;

(iv) against S. No. 231B, in column (3), after the words “Slide fasteners”, the words “and

parts thereof”, shall be inserted;

C. in Schedule III - 9%,—

(i) against S. No. 24A, in column (3), after the words “coconut water”, the words “and

caffeinated beverages” shall be inserted;

(ii) against S. No. 108, in column (3), after the words “other closures, of plastics”, the

brackets, words, letters and figures “(except the items covered in Sl. No. 80AA in Schedule

II]), shall be inserted;

(iii) in S. No. 400, for the entry in column (3), the entry, “Following motor vehicles of

length not exceeding 4000 mm, namely:—

(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven

vehicles of engine capacity not exceeding 1200cc; and

(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc

for persons with orthopedic physical disability, subject to the condition that an officer

not below the rank of Deputy Secretary to the Government of India in the Department of

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY)

1ST OCTOBER, 2019

893

Heavy Industries certifies that the said goods shall be used by the persons with

orthopedic physical disability in accordance with the guidelines issued by the said

Department”, shall be substituted;

(iv) S. No. 446 and the entries relating thereto shall be omitted;

D. in Schedule IV – 14%,-

(i) after S. No. 12 and the entries relating thereto, the following S. No. and the entries

shall be inserted, namely:—

“12A.

22029990

Caffeinated Beverages”;

E. in Schedule V – 1.5%, -

(i) S. No. 3 and the entries relating thereto shall be omitted;

(ii) S. No. 4 and the entries relating thereto shall be omitted;

F. in Schedule VI –0.125%, -

(i) in S. No. 2, for the entry in column (3), the entry, “precious stones (other than

diamonds) and semi-precious stones, whether or not worked or graded but not strung,

mounted or set; ungraded precious stones (other than diamonds) and semi-precious

stones, temporarily strung for convenience of transport”, shall be substituted;

(ii) S. No. 2A and the entries relating thereto shall be omitted;

(iii) in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed

precious or semiprecious stones, whether or not worked or graded but not strung,

mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones,

temporarily strung for convenience of transport”, shall be substituted;

(iv) S. No. 4 and the entries relating thereto, shall be omitted;

2. This notification shall come into force on the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(15/2019-Rate)

In exercise of the powers conferred by sub-sections (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 30th June, 2017, published in the Extraordinary

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

In the said notification, in the Schedule,—

(i) after S. No. 57 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“57A

0813

Tamarind dried”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY)

1ST OCTOBER, 2019

894

(ii) after S. No. 114B and the entries relating thereto, the following serial number and the

entries shall be inserted, namely:—

“114C

Plates and cups made up of all kinds of leaves/flowers/bark”;

2. This notification shall come into force on the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(16/2019-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 amendments in the Government notification

No. 38/1/2017-Fin(R&C)(3/2017-Rate) dated 30th June, 2017, published in the Extraordinary

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

In the said notification,—

(i) in the TABLE, against S. No. 1, in column (3), after item (5), the following item shall be

inserted, namely:—

“(6) Petroleum operations or coal bed methane operations undertaken under specified

contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage

Licensing Policy (OALP)”;

(ii) in the ANNEXURE, against Condition No. 1, in clause (e), the following proviso shall be

inserted, namely:—

“Provided that where the said goods so supplied are sought to be disposed of in non-

serviceable form, after mutilation, the recipient of outward supply or the transferee, as the

case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of

such goods subject to the condition that the recipient of outward supply or the transferee, as

the case may be, produces before the Deputy Commissioner of Central tax or the Assistant

Commissioner of Central tax or the Deputy Commissioner of State tax, as the case may be,

having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of

the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas,

Government of India, to the effect that the said goods are non-serviceable and have been

mutilated before disposal.”.

2. This notification shall come into force on the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY)

1ST OCTOBER, 2019

895

Notification

38/1/2017-Fin(R&C)(17/2019-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 amendments in the Government notification No. 38/1/

/2017-Fin(R&C)(26/2018-Rate) dated 31st December 2018, published in the Extraordinary

Official Gazette No. 2, Series I No. 39, dated 31st December, 2018, namely:—

In the said notification,—

(i) for the word “gold”, wherever it occurs, the words, “gold, silver or platinum”, shall be

substituted;

(ii) in the opening paragraph, for the word and figures, “heading 7108”, the word and

figures, “Chapter 71”, shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely:—

“(d) “Chapter” means heading as specified in the First Schedule to the Customs Tariff

Act, 1975 (51 of 1975).”.

2. This notification shall come into force on the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(18/2019-Rate)

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

11, sub-section (1) of section 16 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of

2017) (herein after referred to as the “said Act”), 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 amendments in the Government notification

No. 38/1/2017-Fin(R&C)(2/2019-Rate)/2527 dated 8th March, 2019, published in the

Extraordinary Official Gazette No. 2, Series I No. 49, dated the 8th March, 2019, namely:—

In the said notification, in the Annexure, after Sl. No. 2 and the entries thereto, the following

Sl. No. and entries shall be inserted, namely:—

“2A.

2202 10 10

Aerated Water”.

2. This notification shall come into force on the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(19/2019-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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY)

1ST OCTOBER, 2019

896

exempts, all the goods supplied to the Food and Agricultural Organisation of the United

Nations (FAO) for execution of projects listed below in the Annexure, from whole of the State

Tax leviable thereon under section 9 of the said Act, subject to the condition that an officer not

below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture

and Farmers Welfare certifies, namely:—

(i) the quantity and description of the goods; and

(ii) that the said goods are intended for the purpose of use in execution of said projects.

ANNEXURE

(1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,

(2) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation

of Critical Biodiversity and Forest landscape.

2. This notification shall come into force on the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(111)

In exercise of the powers conferred under the proviso to the sub-section (1) of section 10 of

the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the

said Act), 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)(97),

dated 8th March, 2019, published in the Extraordinary Official Gazette No. 2, Series I No. 49,

dated 8th March, 2019, namely:—

In the said notification, in the table, after Sl. No. 2 and the entries thereto, the following Sl.

No. and entries shall be inserted, namely:—

“2A.

2202 10 10

Aerated Water”.

2. This notification shall come into force on the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(20/2019-Rate)

In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 9, sub-section

(1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 30th June, 2017, published in the

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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY)

1ST OCTOBER, 2019

897

In the said notification,—

(i) in the Table,

(a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the

following items and entries shall be substituted, namely,—

(3)

(4)

(5)

“(i) Supply of ‘hotel accommodation’ having value of

supply of a unit of accommodation above one thousand

rupees but less than or equal to seven thousand five

hundred rupees per unit per day or equivalent.

(ii) Supply of ‘restaurant service’ other than at ‘specified

premises’

2.5

Provided that credit of

input tax charged on

goods

and

services

used in supplying the

service has not been

taken

[Please

refer

Explanation no. (iv)]

(iii) 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 in supplying the

service has not been

taken

[Please refer to

Explanation no. (iv)]

(iv) Supply of ‘outdoor catering’, at premises other than

‘specified premises’ provided by any person other than

(a) suppliers providing ‘hotel accommodation’ at

‘specified premises’, or

(b) suppliers located in ‘specified premises’.

2.5

Provided that credit of

input tax charged on

goods

and

services

used in supplying the

service has not been

taken [Please refer to

Explanation (iv)]

(v) Composite supply of ‘outdoor catering’ together with

renting of premises (including hotel, convention center,

club, pandal, shamiana or any other place, specially

arranged for organising a function) at premises other than

‘specified premises’ provided by any person other than-

(a) suppliers providing ‘hotel accommodation’ at

‘specified premises’, or

(b) suppliers located in ‘specified premises’.

2.5

Provided that credit of

input tax charged on

goods and services

used in supplying the

service has not been

taken [Please refer to

Explanation (iv)]

(vi) Accommodation, food and beverage services other

than (i) to (v) above

Explanation:

(a) For the removal of doubt, it is hereby clarified

that, supplies covered by items (ii), (iii), (iv) and (v) in

column (3) shall attract central tax prescribed against

them in column (4) subject to conditions specified

against them in column (5), which is a mandatory rate

and shall not be levied at the rate as specified under

this entry.

-”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

(EXTRAORDINARY)

1ST OCTOBER, 2019

898

(3)

(4)

(5)

(b) This entry covers supply of ‘restaurant service’ at

‘specified premises’.

having value of supply of a unit of accommodation

above seven thousand five hundred rupees per unit per

day or equivalent.

(d) This entry covers supply of ‘outdoor catering’,

provided by suppliers providing ‘hotel accommodation’

at ‘specified premises’, or suppliers located in ‘specified

premises’.

(e) This entry covers composite supply of ‘outdoor

catering’ together with renting of premises (including

hotel, convention center, club, pandal, shamiana or any

other place, specially arranged for organising a

function)

provided

suppliers

providing

‘hotel

accommodation’ at ‘specified premises’, or suppliers

located in ‘specified premises’.

(b) against serial number 10, in column (2), after the word “vehicles”, the words “with

operators” shall be inserted;

omitted;

(d) against serial number 15, in column (3), item (iv) and the entries relating thereto in

column (4) and (5) shall be omitted;

(e) against serial number 15, in column (3), in item (vii), the brackets and words “, (iv)”

shall be omitted;

(f) against serial number 17, in column (2), the figures and words “, with or” shall be

omitted;

(g) against serial number 17, in column (3), item (v) and (vii) and the entries relating

thereto in column (4) and (5) shall be omitted;

(h) against serial number 17, in column (3), for item (viii), the following shall be

substituted;

(3)

“(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia)

above.”

(i) against serial number 21, after item (i) in column (3) and the entries relating thereto in

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

(3)

(4)

(5)

“(ia) Other professional, technical

and business services relating to

exploration, mining or drilling of

petroleum crude or natural gas or both

-”;

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(j) against serial number 21, in column (3), in item (ii),for the brackets and words “(i)

above”, the brackets and words “(i) and (ia) above” shall be substituted;

(k) against serial number 24, in column (2), after the numbers “9986”, the brackets, words

and figures “(Support services to agriculture, hunting, forestry, fishing, mining and utilities)”

shall be inserted;

(l) against serial number 24, in column (3), in item (ii), for the words “Service of”, the words

“Support services to” shall be substituted;

(m) against serial number 26, in column (3), in item (i), in clause (c), after the words

“products”, the figures and words “, other than diamonds,” shall be inserted;

(n) against serial number 26, in column (3), after item (ia) and the entries relating thereto

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

(3)

(4)

(5)

“(ib) Services by way of job work in relation to diamonds falling under chapter 71

in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);

0.75

(ic) Services by way of job work in relation to bus body building;

(id) Services by way of job work other than (i), (ia), (ib) and (ic) above;

-”;

(o) against serial number 26, in column (3), in item (iv), after the brackets, words and

figures “(ia),”, the brackets, words and figures “(ib), (ic), (id),” shall be inserted;

(ii) in the paragraph 2A, the word “registered” shall be omitted;

(iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall

be inserted, namely:—

“(xxxii) ‘Restaurant service’ means 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.

(xxxiii) ‘Outdoor catering’ means 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.

(xxxiv) ‘Hotel accommodation’ means supply, by way of accommodation in hotels,

inns, guest houses, clubs, campsites or other commercial places meant for residential or

lodging purposes including the supply of time share usage rights by way of

accommodation.

(xxxv) ‘Declared tariff’ means 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.

(xxxvi) ‘Specified premises’ means premises providing ‘hotel accommodation’

services having declared tariff of any unit of accommodation above seven thousand five

hundred rupees per unit per day or equivalent.”.

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SERIES I No. 26

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1ST OCTOBER, 2019

900

(iv) in the ‘Annexure: Scheme of Classification of Services’, annexed to the notification,—

(a) against serial number 119 to 124, in column (4), for the words “with or without”,

wherever they occur, the word “with” shall be substituted;

(b) against serial number 232 to 240, in column (4), for the words “with or without”,

wherever they occur, the word “without” shall be substituted.”.

2. This notification shall come into force with effect from the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(21/2019-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 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 7, in the entry in column (3), for the words and brackets,

“twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding

financial year”, the following words, brackets and figures shall be substituted, namely,—

“such amount in the preceding financial year as makes it eligible for exemption from

registration under the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)”;

(b) after serial number 9A and the entries relating thereto, the following shall be

inserted namely:—

(1)

(2)

(3)

(4)

(5)

“9AA

Chapter

Services

provided

and

Fédération Internationale de Football

Association

(FIFA)

and

its

subsidiaries directly or indirectly

related to any of the events under

FIFA U-17 Women's World Cup 2020

to be hosted in India.

Nil

Provided

that

Director

(Sports), Ministry of Youth

Affairs and Sports certifies

that the services are directly

or indirectly related to any of

the events under FIFA U-17

Women's World Cup 2020.”;

‘or equal to’ shall be inserted;

(d) against serial number 19A, in the entry in column (5), for the figures “2019”, the figures

“2020” shall be substituted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 26

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901

(e) against serial number 19B, in the entry in column (5), for the figures “2019”, the figures

“2020” shall be substituted;

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

and entries relating thereto shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“24B

Heading

9967 or

Heading

9985

Services by way of storage or warehousing of cereals,

pulses, fruits, nuts and vegetables, spices, copra,

sugarcane, jaggery, raw vegetable fibres such as

cotton, flax, jute etc., indigo, unmanufactured tobacco,

betel leaves, tendu leaves, coffee and tea.

Nil

Nil”;

(g) after serial number 29A and the entries relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“29B

Heading

9971 or

Heading

9991

Services of life insurance provided or agreed to be

provided by the Central Armed Police Forces (under

Ministry of Home Affairs) Group Insurance Funds to

their members under the Group Insurance Schemes of

the concerned Central Armed Police Force.

Nil

Nil”;

(h) against serial number 35, in the entry in column (3), after the entry (q), the entry “(r)

Bangla Shasya Bima” shall be inserted;

(i) against serial number 45, in the entries in column (3), for the words and brackets

“twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding

financial year”, wherever they occur, the following words, brackets and figures shall be

substituted, namely,—

“such amount in the preceding financial year as makes it eligible for exemption from

registration under the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017)”;

(j) after serial number 82 and the entries relating thereto, the following shall be inserted,

namely:—

(1)

(2)

(3)

(4)

(5)

“82A

Heading

9996

Services by way of right to admission to the events

organised under FIFA U-17 Women's World Cup 2020.

Nil

Nil”.

2. This notification shall come into force with effect from the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(22/2019-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

OFFICIAL GAZETTE — GOVT. OF GOA

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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:—

In the said notification, in the Table,—

(i) for serial number 9 and the entries relating thereto, the following shall be substituted,

namely:—

(1)

(2)

(3)

(4)

“9

Supply of services by a music composer, photographer,

artist or the like by way of transfer or permitting the

use or enjoyment of a copyright covered under clause

(a) of sub-section (1) of section 13 of the Copyright Act,

1957 relating to original dramatic, musical or artistic

works to a music company, producer or the like.

Music

composer,

photographer,

artist, or the

Music company,

producer or the

like, located in

the taxable

territory. ”;

(ii) after serial number 9 and the entries relating thereto, the following serial number and

entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

“9A

Supply of services by an

author by way of transfer or

permitting

the

use

enjoyment of a copyright

covered under clause (a) of

sub-section (1) of section 13

of the Copyright Act, 1957

relating to original literary

works to a publisher.

Author

Publisher located in the taxable territory:

Provided that nothing contained in this

entry shall apply where,—

(i) the author has taken registration

under the Goa Goods and Services Tax

Act, 2017 (Goa Act 4 of 2017), and filed a

declaration, in the form at Annexure I,

within the time limit prescribed therein,

with the jurisdictional CGST or SGST

commissioner, as the case may be, that

he exercises the option to pay State tax

on the service specified in column (2),

under forward charge in accordance

with Section 9 (1) of the Goa Goods and

Service Tax Act, 2017 under forward

charge, and to comply with all the

provisions of Goa Goods and Service Tax

Act, 2017 (Goa Act 4 of 2017) as they

apply to a person liable for paying the

tax in relation to the supply of any goods

or services or both and that he shall not

withdraw the said option within a period

of 1 year from the date of exercising such

option;

(ii) the author makes a declaration, as

prescribed in Annexure II on the invoice

issued by him in Form GST Inv-I to the

publisher. ”;

(iii) after serial number 14 and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:—

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(1)

(2)

(3)

(4)

“15 Services provided by way of

renting of a motor vehicle

provided to a body corporate.

Any person other than a

body

corporate,

paying

SGST @ 2.5% on renting of

motor vehicles with input

tax credit only of input

service in the same line of

business

Any body corporate located

in the taxable territory.

Services of lending of

securities under Securities

Lending Scheme, 1997

(“Scheme”) of Securities and

Exchange Board of India

(“SEBI”), as amended.

Lender i.e. a person who

deposits

the

securities

registered in his name or in

the name of any other

person duly authorised on

his

behalf

with

approved inter-mediary for

the purpose of lending

under the Scheme of SEBI

Borrower i.e. a person who

borrows the securities under

the

Scheme

through

approved

intermediary

SEBI.”.

2. This notification shall come into force on the 1st day of October, 2019.

________

Annexure I

FORM

(9A of Table)

(Declaration to be filed by an author for exercising the option to pay tax on the “supply of services by

an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of

sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher”

under forward charge on or before 31-10-2019 for the option to be effective from 1-11-2019 or before the

commencement of any Financial Year for the option to be effective from the commencement of that

Financial Year.)

Reference No. ___________________

Date:

________________________________

____________________

(To be addressed to the jurisdictional Commissioner)

1. Name of the author:

2. Address of the author:

3. GSTIN of the author:

Declaration

1. I have taken registration under the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), and I

hereby exercise the option to pay State tax on the service specified against Serial No. 9A in column (2) of

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

by me, under forward charge in accordance with section 9 (1) of Goa GST Act, and to comply with all the

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provisions of Goa GST Act, 2017 (Goa Act 4 of 2017) as they apply to a person liable for paying the tax in

relation to the supply of any goods or services or both;

2. I understand that this option, once exercised, shall not be allowed to be changed within a period of

1 year from the date of exercising the option and shall be valid, at least, till the end of Financial Year

following the year in which it is made.

Signature ___________________

Name _______________________

GSTIN _________________

Place __________________

Date __________________

Annexure II

(Declaration to be made in the invoice by the author exercising the option to pay tax on the “supply of

service by an author by way of transfer or permitting the use or enjoyment of a copyright covered under

clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a

publisher” under forward charge.)

Declaration

(9A of Table)

I have exercised the option to pay State tax on the service specified against serial No. 9A in column (2)

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

forward charge.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(23/2019-Rate)

In exercise of the powers conferred by section 148 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)(4/2018-Rate) dated 24th January, 2018, published in the Extraordinary Official

Gazette No. 3, Series I No. 42, dated 24th January, 2018, namely:—

After paragraph, the following explanation shall be inserted, namely:—

“Explanation.—

Nothing contained in this notification shall apply with respect to the development rights

supplied on or after 1st April, 2019.”.

2. This notification shall come into force with effect from the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

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Notification

38/1/2017-Fin(R&C)(24/2019-Rate)

In exercise of the powers conferred by sub-section (4) 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 of India,

in the Ministry of Finance (Department of Revenue), No. 38/1/2017-Fin(R&C)(7/2019-Rate) dated

29th March, 2019, published in the Extraordinary Official Gazette, Series I No. 52, dated 29th

March, 2019, namely:—

In the said notification, in the Table, against serial number 2, for the entry in column (2), the

following entry shall be substituted, namely:—

“Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act,

1975 (51 of 1975).”.

2. This notification shall come into force with effect from the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(25/2019-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 notifies that the following activities or transactions undertaken by the

Government in which they are engaged as public authorities, shall be treated neither as a

supply of goods nor a supply of service, namely:—

“Service by way of grant of alcoholic liquor licence, against consideration in the form of

licence fee or application fee or by whatever name it is called.”

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

________

Notification

38/1/2017-Fin(R&C)(112)

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 24th day of

September, 2019, as the date on which the provisions of rules 10, 11, 12 and 26 of the Goa

OFFICIAL GAZETTE — GOVT. OF GOA

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Goods and Services Tax (Fourth Amendment) Rules, 2019 [notification No. 38/1/2017 Fin (R&C)

(105)/3058, dated 3rd July, 2019, published in the Extraordinary Official Gazette, Series I No. 13,

dated 3rd July, 2019], shall come into force.

2. This notification shall come into force on the 1st day of October, 2019.

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

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 1st October, 2019.

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