Goa Gazette, No. 2122-13, 24 June 2021

Panaji, 24th June, 2021 (Asadha 3, 1943) SERIES I No. 13 PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division __

Notification

38/1/2017-Fin(R&C)(04/2021-Rate)/1530

In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (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 the 30th June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13, dated the 30th June, 2017, namely:—

2. In the said notification, in the Table, in serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely,—

specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.";

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

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

Porvorim, 23rd June, 2021.

________

Notification

38/1/2017-Fin(R&C)(05/2021-Rate)/1531"Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the State tax on service of description as 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) (hereafter in this notification referred to as "the said Act"), 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 goods specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table below, from the so much of the State tax leviable thereon under section 9 of the said Act, as in excess of the amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:— 351 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 13 (EXTRAORDINARY) 24TH JUNE, 2021 Table

Sl.  Chapter, heading, sub-                 Description of Goods                                  Rate
No.   -heading or tariff item
(1)            (2)                                   (3)                                           (4)
 1.    2804                 Medical  Grade  Oxygen                                                2.5%
 2.    30                   Tocilizumab                                                           Nil
 3.    30                   Amphotericin  B                                                       Nil
 4.    30                   Remdesvir                                                             2.5%
 5.    30                   Heparin (anti-coagulant)                                              2.5%
 6.    3002  or  3822       Covid-19 testing kits                                                 2.5%
 7.    3002  or  3822       Inflammatory Diagnostic (marker) kits, namely— IL6, D-Dimer, CRP
                            (C-Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin,
                            Pro  Calcitonin  (PCT)  and  blood  gas  reagents                     2.5%
 8.    3804 94              Hand  Sanitizer                                                       2.5%
 9.    6506  99  00         Helmets  for  use  with  non-invasive  ventilation                    2.5%
10.    8417  or  8514       Gas/Electric/other  furnaces  for  crematorium                        2.5%
11.    9018  19  or  9804   Pulse  Oximeter                                                       2.5%
12.    9018                 High  flow  nasal  canula  device                                     2.5%
13.    9019  20  or  9804   Oxygen  Concentrator/generator                                        2.5%
14.    9018  or  9019       Ventilators                                                           2.5%
15.    9019                 BiPAP  machine                                                        2.5%
16.    9019                 (i) Non-invasive ventilation nasal or oronasal masks for ICU
                               ventilators                                                        2.5%
                            (ii)  Canula  for  use  with  ventilators
17.    9025                 Temperature  check  equipment                                         2.5%
18.    8702  or  8703       Ambulance                                                             6%

2. This notification shall be deemed to have come into force with effect from the 14th day of June, 2021 and shall remain in force upto and inclusive of the 30th September, 2021.

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

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

Porvorim, 23rd June, 2021.

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