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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