351

Panaji, 24th June, 2021 (Asadha 3, 1943)

SERIES I No. 13

Reg. No. RNP/GOA/32/2021-2023

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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,—

“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

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

EXTRAORDINARY

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

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:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 13

(EXTRAORDINARY)

24TH JUNE, 2021

352

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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