1137

Panaji, 31st December, 2019 (Pausa 10, 1941)

SERIES I No. 39

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

__

Notification

38/1/2017-Fin(R&C)(4333)

In exercise of the powers conferred by

sub-section (4) of section 5 of the Goa Value

Added Tax Act, 2005 (Goa Act 9 of 2005)

(hereinafter referred to as the “said Act”),

and all other powers enabling it in this behalf,

the Government of Goa hereby amends

Schedule ‘C’ appended to the said Act, as

follows, namely:—

In Schedule ‘C’ appended to the said Act.—

(i) at entry at serial number (3), against

item (a) in column (3), for the figures “20%”,

the figures “21%” shall be substituted.

This Notification shall come into force from

the date of its publication in the Official

Gazette.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 31st December, 2019.

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

EXTRAORDINARY

No. 2

Notification

38/1/2017-Fin(R&C)(28/2019-Rate)

In exercise of the powers conferred by sub-

-section (3) and sub-section (4) of section 9,

sub-section (1) of section 11, sub-section (5)

of section 15 and section 148 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 notification

No. 38/1/2017-Fin(R&C)(12/2017-Rate), dated

30th June, 2017, published in the Official

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

dated 30th June, 2017, namely:—

In the said notification, in the Table, against

serial number 41,—

(a) in column (3), for the figure “50”, at

both the places where they occur, the

figure “20” shall be substituted;

(b) for the entry in column (5), the

following entries shall be substituted,

namely,—

(5)

“Provided that the leased plots shall be used

for the purpose for which they are allotted,

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2019

1138

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that is, for industrial or financial activity in an

industrial or financial business area:

Provided further that the State Government

concerned shall monitor and enforce the

above condition as per the order issued by

the State Government in this regard:

Provided also that in case of any violation or

subsequent change of land use, due to any

reason whatsoever, the original lessor, original

lessee as well as any subsequent lessee or

buyer or owner shall be jointly and severally

liable to pay such amount of state tax, as

would have been payable on the upfront

amount charged for the long term lease of the

plots but for the exemption contained herein,

along with the applicable interest and penalty:

Provided also that the lease agreement

entered into by the original lessor with the

original lessee or subsequent lessee, or sub-

lessee, as well as any subsequent lease or sale

agreements, for lease or sale of such plots to

subsequent lessees or buyers or owners shall

incorporate in the terms and conditions, the

fact that the state tax was exempted on the

long term lease of the plots by the original

lessor to the original lessee subject to above

condition and that the parties to the said

agreements undertake to comply with the

same.”.

2. This notification shall come into force

with effect from the 1st day of January, 2020.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 31st December, 2019.

(5)

________

Notification

38/1/2017-Fin(R&C)(29/2019-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

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 30th June, 2017, namely:—

In the said notification, in the Table, for serial number 15 and the entries relating thereto,

the following shall be substituted, namely:—

(1)

(2)

(3)

(4)

(5)

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

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

Porvorim, 31st December, 2019.

“15

Services provided by way of renting of

any motor vehicle designed to carry

passengers where the cost or fuel is

included in the consideration charged

from the service recipient, provided to a

body corporate.

Any person, other than a body

corporate who supplies the

service to a body corporate and

does not issue an invoice

charging state tax at the rate of

6 per cent. to the service recipient

Any body corporate

located

in

the

taxable territory.”.