2809

SERIES I No. 40

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)(18/2021-Rate)/3213

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 the 30th June, 2017, published in

the Official Gazette, Extraordinary No. 3, Series

I No. 13, dated the 30th June, 2017, namely:—

In the said notification,—

a. in Schedule I – 2.5%,-

(i) against S. No. 2, for the entry in column

(2), the entry “0303, 0304, 0305, 0306, 0307,

0308, 0309” shall be substituted;

(ii) against S. No. 9, for the entry in column

(3), the entry “Yoghurt; Cream, kephir and

other fermented or acidified milk and cream,

whether or not concentrated or containing

added sugar or other sweetening matter or

flavored or containing added fruit, nuts or

cocoa” shall be substituted;

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

EXTRAORDINARY

No. 2

Panaji, 31st December, 2021 (Pausa 10, 1943)

(iii) against S. No. 14, for the entry in

column (3), the entry “Insects and other

edible products of animal origin, not

elsewhere specified or included” shall be

substituted;

(iv) against S. No. 87, for the entry in

column (3), the entry “Other fixed vegetable

or microbial fats and oils (including jojoba

oil) and their fractions, whether or not

refined, but not chemically modified.” shall

be substituted;

(v) against S. No. 107, for the entry in

column (3), the entry “Oil-cake and other

solid residues, whether or not ground or in

the form of pellets, resulting from the

extraction of vegetable or microbial fats or

oils, other than those of heading 2304 or 2305

other than cottonseed oil cake” shall be

substituted;

(vi) against S. No. 127, for the entry in

column (3), the entry “Dolomite, whether or

not calcined or sintered, including dolomite

roughly trimmed or merely cut, by sawing

or otherwise, into blocks or slabs of a

rectangular (including square) shape; 2518

10 dolomite, Not calcined or sintered”, shall

be substituted;

(vii) for S. No. 186A and the corresponding

entries relating thereto, the following S. Nos.

and the corresponding entries shall be

substituted, namely:—

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31ST DECEMBER, 2021

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“186A

3816

Dolomite ramming mix

186B

3826

Bio-diesel supplied to Oil

Marketing Companies for

blending with High Speed

Diesel”;

(viii) against S. No. 232, for the entry in

column (2), the entry “8419 12” shall be

substituted;

(ix) For S. No. 244 and the corresponding

entries relating thereto, the following Sl. No.

and entries shall be substituted, namely:—

“244

8802

Other aircraft (for example,

helicopters, aeroplanes)

8806

except the items covered in

Sl. No. 383 in Schedule III,

other than for personal

use”;

(x) against S. No. 245, for the entry in

column (2), the entry “8807”, and for the

entry in column (3), the entry “Parts of

goods of heading 8802 or 8806 (except parts

of items covered in Sl. No. 383 in Schedule

III)”, shall be substituted;

(xi) against S. No. 258, for the entry in

column (2), the entry “9405”, shall be

substituted;

b. in Schedule II – 6%,—

(i) against S. No. 15, for the entry in

column (3), the entry “Other nuts,

dried, whether or not shelled or peeled,

such as Almonds, Hazelnuts or filberts

(Corylus spp.), Chestnuts (Castanea

spp.), Pistachios, Macadamia nuts, Kola

nuts (Cola spp.), Pine nuts [other than

dried areca nuts]” shall be substituted;

(ii) against S. No. 25, for the entry in

column (3), the entry “Animal or

microbial fats and animal or microbial

oils and their fractions, partly or wholly

hydrogenated, inter-esterified, re-

esterified or elaidinised, whether or not

refined, but not further prepared.” shall

be substituted;

(iii) against S. No. 26, for the entry in

column (3), the entry “Edible mixtures

or preparations of animal fats or

microbial fats or animal oils or

microbial oils or of fractions of different

animal fats or microbial fats or animal

oils or microbial oils of this Chapter,

other than edible fats or oils or their

fractions of heading 1516” shall be

substituted;

(iv) against S. No. 27, for the entry in

column (3), the entry “Animal or microbial

fats and animal or microbial oils and their

fractions, boiled, oxidised, dehydrated,

sulphurised, blown, polymerised by heat in

vacuum or in inert gas or otherwise

chemically modified, excluding those of

heading 1516; inedible mixtures or

preparations of animal, vegetable or

microbial fats or oils or of fractions of

different fats or oils of this chapter, not

elsewhere specified of included” shall be

substituted;

(v) against S. No. 28, for the entry in

column (3), the entry “Sausages and similar

products, of meat, meat offal, blood or

insects; food preparations based on these

products” shall be substituted;

(vi) against S. No. 29, for the entry in

column (3), the entry “Other prepared or

preserved meat, meat offal, blood or insects”

shall be substituted;

(vii) against S. No. 41, for the entry in

column (3), the entry “Fruit or nut juices

(including grape must) and vegetable

juices, unfermented and not containing

added spirit, whether or not containing

added sugar or other sweetening matter.”

shall be substituted;

(viii) after S. No. 41 and entries relating

thereto, the following S. No. and entries shall

be inserted, namely:—

“41A

2009

Tender coconut water put

89 90

up in unit container and,—

(a) bearing a registered

brand name; or

(b) bearing a brand name

on which an actionable

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claim or enforceable right in

a court of law is available

[other than those where

any such actionable claim

or enforceable right in

respect of such brand

name has been voluntarily

foregone, subject to the

conditions as specified in

the ANNEXURE]”;

(ix) S. No. 49 and the entries relating

thereto shall be omitted;

(x) against S. No. 144, for the entry in

column (3), the entry “Carpets and other

textile floor coverings (including Turf),

tufted, whether or not made up” shall be

substituted;

(xi) against S. No. 185A, for the entry in

column (2), the entry “7419 80 30” shall be

substituted;

(xii) against S. No. 225, for the entry in

column (2), the entry “9405” shall be

substituted;

(xiii) against S. No. 236, for the entry in

column (3), the entry “Paintings, drawings

and pastels, executed entirely by hand,

other than drawings of heading 4906 and

other than hand-painted or hand-decorated

manufactured articles; collages, mosaics

and similar decorative plaques” shall be

substituted;

c. in Schedule III – 9%,–

(i) for S. Nos. 26A to 26L and the

corresponding entries relating thereto, the

following S. Nos. and the corresponding

entries shall be substituted, namely:—

“26A 2404

Products containing

12 00

nicotine and intended for

inhalation without

combustion

26B

2404 91

Products for oral appli-

00, 2404

cation or transdermal

92 00,

application or for

2404 99 00 application otherwise than

orally or transdermally,

containing nicotine and

intended to assist tobacco

use cessation

26C

2515 12

Marble and travertine,

20, 2515

other than blocks

12 90

26D

2516

Granite, other than blocks

12 00

26E

2601

Iron ores and concentrates,

including

roasted

iron

pyrites

26F

2602

Manganese

ores

and

concentrates, including

ferruginous manganese ores

and concentrates with a

manganese content of 20%

or more, calculated on the

dry weight.

26G

2603

Copper ores and concentrates

26H

2604

Nickel ores and concentrates

26I

2605

Cobalt ores and concentrates

26J

2606

Aluminium

ores

and

concentrates

26K

2607

Lead ores and concentrates

26L

2608

Zinc ores and concentrates

26M

2609

Tin ores and concentrates

26N

2610

Chromium

ores

and

concentrates”;

(ii) S. No. 41 and the entries relating

thereto shall be omitted;

(iii) against S. No. 72, for the entry in

column (3), the entry “Safety Fuses;

Detonating Cords; Percussion or Detonating

Caps; Igniters; Electric Detonators”, shall be

substituted;

(iv) after S. No. 98 and the entries relating

thereto, the following S. No. and entries shall

be inserted, namely:—

“98A

3827

Mixtures

containing

halogenated derivatives of

Methane,

Ethane

Propane, not elsewhere

specified or included”;

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(v) against S. No. 190A, for the entry in

column (3), the entry “Glass envelopes

(including bulbs and tubes), open, and glass

parts thereof, without fittings, for electric

lamps and light sources, cathode ray tube

or the like”, shall be substituted;

(vi) against S. No. 195, for the entry in

column (3), the entry “Glass fibres

(including glass wool) and articles thereof

(for example, yarn, rovings, woven fabrics)”,

shall be substituted;

(vii) against S. No. 317B, for the entry in

column (3), the entry “Air or vacuum pumps,

air or other gas compressors and fans;

ventilating or recycling hoods incorporating

a fan, whether or not fitted with filters; Gas-

tight biological safety cabinets, whether or

not fitted with filters [other than bicycle

pumps, other hand pumps and parts of air

or vacuum pumps and compressors of

bicycle pumps]”, shall be substituted;

(viii) against S. No. 320, for the entry in

column (2), the entry “8419 [other than 8419

12]”, shall be substituted;

(ix) against S. No. 330, for the entry in

column (3), the entry “Machinery, not

specified or included elsewhere in this

Chapter, for the industrial preparation or

manufacture of food or drink, other than

machinery for the extraction or preparation

of animal or fixed vegetable or microbial fats

or oils”, shall be substituted;

(x) against S. No. 352, for the entry in

column (3), the entry “Machine-Tools

(Including Presses) For Working Metal by

Forging, Hammering or Die Forging

(Excluding Rolling Mills); Machine-Tools

(Including Presses, Slitting Lines and Cut-

To-Length Lines) For Working Metal by

Bending, Folding, Straightening, Flattening,

Shearing, Punching, Notching or Nibbling

(Excluding Draw-Benches); Presses for

Working Metal or Metal Carbides, Not

Specified Above”, shall be substituted;

(xi) after S. No. 369B and entries relating

thereto, the following S. No. and entries shall

be inserted, namely:—

“369C

8485

Machines for Additive

Manufacturing”;

(xii) after S. No. 382 and entries relating

thereto, the following S. No. and entries shall

be inserted, namely:—

“382A

8524

Flat

Panel

Display

Modules, Whether or Not

Incorporating

Touch-

Sensitive Screens”;

(xiii) For S. No. 383 and the corresponding

entries relating thereto, the following Sl. No.

and entries shall be substituted, namely:—

“383

8525 or

Closed-circuit television

8806

(CCTV),

transmission

apparatus

for

radio-

broadcasting

television, whether or not

incorporating reception

apparatus

sound

recording or reproducing

apparatus;

television

cameras, digital cameras

and

video

camera

recorders

including

goods in the form of

unmanned aircraft falling

under 8806 [other than

two-way radio (Walkie

talkie) used by defence,

police and paramilitary

forces, etc.]”;

(xiv) against S. No. 390, for the entry in

column (3), the entry “Electrical Filament

or discharge lamps including sealed beam

lamp units and ultra-violet or infra-red

lamps; arc lamps [other than Light-Emitting

Diode (LED) Light Sources]”, shall be

substituted;

(xv) against S. No. 392, for the entry in

column (3), the entry “Semiconductor

Devices (for example, Diodes, Transistors,

Semiconductor

Based

Transducers);

Photosensitive Semiconductor devices;

Light-Emitting Diodes (LED), whether or not

assembled with other Light-Emitting Diodes

(LED); Mounted Piezo-Electric crystals”,

shall be substituted;

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(xvi) against S. No. 398, for the entry in

column (2), the entry “8548 or 8549”, shall

be substituted;

(xvii) against S. No. 411H, for the entry in

column (3), the entry “Lasers, other than

Laser Diodes; other Optical Appliances and

Instruments, not specified or included

elsewhere in this Chapter”, shall be

substituted;

(xviii) against S. No. 413A, for the entry in

column (3), the entry “Apparatus based on

the use of X-rays or of alpha, beta, gamma

or other ionizing radiations [other than those

for medical, surgical, dental or veterinary

uses],

including

radiography

radiotherapy apparatus, X-ray tubes and

other X-ray generators, high tension

generators, control panels and desks,

screens, 28 examinations or treatment

tables, chairs and the like”, shall be

substituted;

(xix) against S. No. 438A, for the entry in

column (3), the entry “Luminaires and

lighting fittings including searchlights and

spotlights and parts thereof, not elsewhere

specified or included; illuminated signs,

illuminated nameplates and the like, having

a permanently fixed light source, and parts

thereof not elsewhere specified or included

[other than kerosene pressure lantern and

parts thereof including gas mantles;

hurricane lanterns, kerosene lamp,

petromax, glass chimney, and parts thereof;

LED lights or fixtures including LED lamps;

LED (light emitting diode) driver and MCPCB

(Metal Core Printed Circuit Board)]”, shall

be substituted;

(xx) against S. No. 441A, for the entry in

column (3), the entry “Travelling Circuses

and Travelling Menageries; Amusement

Park Rides and Water Part Amusements;

Fairground

Amusements,

including

Shooting Galleries; Travelling Theatres”,

shall be substituted;

(xxi) against S. No. 449B, for the entry in

column (3), the entry “Vacuum flasks and

other vacuum vessels, Complete; parts

thereof other than glass inners”, shall be

substituted;

d. in Schedule IV – 14%, -

(i) after S. No. 15 and the entries relating

thereto, the following S. Nos. and entries

shall be inserted, namely:—

“15A

2404

Products containing

11 00

tobacco or reconstituted

tobacco and intended for

inhalation

without

combustion

15B

2404

Products containing

19 00

tobacco

nicotine

substitutes and intended

for inhalation without

combustion”;

(ii) against S. No. 176, for the entry in

column (2), the entry “8802 or 8806” shall

be substituted;

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

_____

Notification

38/1/2017-Fin(R&C)(19/2021-Rate)/3212

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 the 30th June, 2017, published in

the Official Gazette, Extraordinary No. 3, Series

I No. 13, dated the 30th June, 2017, namely:—

In the said notification, in the Schedule,—

(i) against S. No. 22, for the entry in

column (2), the entry “0303, 0304, 0305,

0306, 0307, 0308, 0309” shall be substituted;

(ii) against S. No. 43B, in column (3), for

the

entry,

the

entry

“Vegetables

provisionally preserved, but unsuitable in

OFFICIAL GAZETTE — GOVT. OF GOA

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2814

that state for immediate consumption” shall

be substituted;

(iii) against S. No. 49, in column (3), for

the entry, the entry “Other nuts, fresh such

as Almonds, Hazelnuts or filberts (Corylus

spp.), walnuts, Chestnuts (Castanea spp.),

Pistachios, Macadamia nuts, Kola nuts (Cola

spp.), Areca nuts, Pine nuts, fresh, whether

or not shelled or peeled” shall be

substituted;

(iv) after S. No. 97 and entries relating

thereto, the following S. No. and entries shall

be inserted, namely:—

“97A

2009

Tender coconut water

89 90

other than those put up in

unit container and,—

(a) bearing a registered

brand name; or

(b) bearing a brand name

on which an actionable

claim or enforceable right

in a court of law is

available [other than

those where any such

actionable

claim

enforceable

right

respect of such brand

name has been voluntarily

foregone, subject to the

conditions as specified in

the ANNEXURE I]”;

(v) S. No. 101 and the entries relating

thereto shall be omitted;

(vi) against S. No. 141, for the entry in

column (2), the entry “8807” shall be

substituted;

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

Notification

38/1/2017-Fin(R&C)(20/2021-Rate)/3211

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

amendments in the Government notification

No. 38/1/2017-Fin(R&C)(21/2018-Rate), dated

the 26th July, 2018, published in the Official

Gazette, Extraordinary, Series I No. 17,

dated the 26th July, 2018, namely:—

In the said notification, in the TABLE,-

(i) against S. No. 4, for the entry in column

(2), the entry “4414” shall be substituted;

(ii) against S. No. 29, for the entry in

column (2), the entry “7419 80” shall be

substituted;

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

_____

Notification

38/1/2017-Fin(R&C)(222)/3210

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, on the recommendations of the

Council, hereby makes the following rules

further to amend the Goa Goods and Services

Tax Rules, 2017, namely:—

1. Short title and commencement.— (1)

These rules may be called the Goa Goods and

Services Tax (Tenth Amendment) Rules, 2021.

(2) Save as otherwise provided in these

rules, they shall be deemed to have come into

force with effect from 29th day of December,

2021.

2. In the Goa Goods and Services Tax Rules,

2017,—

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(i) in rule 36, for sub-rule (4), the following

sub-rule shall be substituted, with effect

from the 1st day of January, 2022, namely:—

“(4) No input tax credit shall be availed

by a registered person in respect of

invoices or debit notes the details of which

are required to be furnished under sub-

section (1) of section 37 unless,-

(a) the details of such invoices or

debit notes have been furnished by the

supplier in the statement of outward

supplies in FORM GSTR-1 or using the

invoice furnishing facility; and

(b) the details of such invoices or

debit notes have been communicated

to the registered person in FORM

GSTR-2B under sub-rule (7) of rule 60.”;

(ii) in rule 80,—

(a) after sub-rule (1), the following sub-

rule shall be inserted, namely:—

“(1A) Notwithstanding anything

contained in sub-rule (1), for the

financial year 2020-2021 the said annual

return shall be furnished on or before

the twenty-eighth day of February,

2022.”;

(b) after sub-rule (3), the following sub-

rule shall be inserted, namely:—

“(3A) Notwithstanding anything

contained in sub-rule (3), for the

financial year 2020-2021 the said self-

certified reconciliation statement shall

be furnished along with the said annual

return on or before the twenty-eighth

day of February, 2022.”;

(iii) in rule 95, in sub-rule (3), after

clause (c), the following proviso shall be

inserted and shall be deemed to have

been inserted with effect from the 1st day

of April, 2021, namely:—

“Provided that where Unique Identity

Number of the applicant is not mentioned

in a tax invoice, the refund of tax paid by

the applicant on such invoice shall be

available only if the copy of the invoice,

duly attested by the authorized

representative of the applicant, is

submitted along with the refund

application in FORM GST RFD-10.”;

(iv) in rule 142, with effect from the 1st

day of January, 2022,—

(a) in sub-rule (3), for the words and

letters, “fourteen days of detention or

seizure of the goods and conveyance”,

the words, brackets and figures, “seven

days of the notice issued under

sub-section (3) of section 129 but before

the issuance of order under the said

sub-section (3)” shall be substituted;

(b) in sub-rule (5), for the words, “tax,

interest and penalty payable by the

person chargeable with tax”, the words,

“tax, interest and penalty, as the case may

be, payable by the person concerned”

shall be substituted;

(v) after rule 144, the following rule shall

be inserted with effect from the 1st day of

January, 2022, namely:—

144A. “Recovery of penalty by sale of

goods or conveyance detained or seized

in transit.— (1) Where the person

transporting any goods or the owner of

such goods fails to pay the amount of

penalty under sub-section (1) of section

129 within fifteen days from the date of

receipt of the copy of the order passed

under sub-section (3) of the said section

129, the proper officer shall proceed for

sale or disposal of the goods or

conveyance so detained or seized by

preparing an inventory and estimating

the market value of such goods or

conveyance:

Provided that where the detained or

seized goods are perishable or hazardous

in nature or are likely to depreciate in

value with passage of time, the said period

of fifteen days may be reduced by the

proper officer.

(2) The said goods or conveyance shall be

sold through a process of auction, including

e-auction, for which a notice shall be issued

in FORM GST DRC-10 clearly indicating the

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goods or conveyance to be sold and the

purpose of sale:

Provided that where the person transporting

said goods or the owner of such goods pays

the amount of penalty under sub-section (1) of

section 129, including any expenses incurred

in safe custody and handling of such goods or

conveyance, after the time period mentioned

in sub-rule (1) but before the issuance of notice

under this sub-rule, the proper officer shall

cancel the process of auction and release such

goods or conveyance.

(3) The last day for submission of bid or the

date of auction shall not be earlier than fifteen

days from the date of issue of the notice

referred to in sub-rule (2):

Provided that where the detained or seized

goods are perishable or hazardous in nature

or are likely to depreciate in value with

passage of time, the said period of fifteen days

may be reduced by the proper officer.

(4) The proper officer may specify the

amount of pre-bid deposit to be furnished in

the manner specified by such officer, to make

the bidders eligible to participate in the

auction, which may be returned to the

unsuccessful bidders, forfeited in case the

successful bidder fails to make the payment of

the full amount, as the case may be.

(5) The proper officer shall issue a notice to

the successful bidder in FORM GST DRC-11

requiring him to make the payment within a

period of fifteen days from the date of auction:

Provided that where the detained or seized

goods are perishable or hazardous in nature

or are likely to depreciate in value with

passage of time, the said period of fifteen days

may be reduced by the proper officer.

(6) On payment of the full bid amount, the

proper officer shall transfer the possession and

ownership of the said goods or conveyance to

the successful bidder and issue a certificate

in FORM GST DRC-12.

(7) The proper officer shall cancel the

process and proceed for re-auction where no

bid is received or the auction is considered to

be non-competitive due to lack of adequate

participation or due to low bids.

(8) Where an appeal has been filed by the

person under the provisions of sub-section (1)

read with sub-section (6) of section 107, the

proceedings for recovery of penalty by sale of

goods or conveyance detained or seized in

transit under this rule shall be deemed to be

stayed:

Provided that this sub-rule shall not be

applicable in respect of goods of perishable or

hazardous nature.”;

(vi) for rule 154, the following rule shall

be substituted with effect from the 1st day

of January, 2022, namely:—

154. “Disposal of proceeds of sale of

goods or conveyance and movable or

immovable property.— (1) The amounts

so realised from the sale of goods or

conveyance, movable or immovable

property, for the recovery of dues from a

defaulter or

for recovery of penalty

payable under sub-section (3) of section

129 shall,-

(a) first, be appropriated against the

administrative cost of the recovery process;

(b) next, be appropriated against the

amount to be recovered or to the payment

of the penalty payable under sub-section (3)

of section 129, as the case may be;

other amount due from the defaulter under

the Act or the Integrated Goods and

Services Tax Act, 2017 or the Union Territory

Goods and Services Tax Act, 2017 or Central

Goods and Services Tax Act, 2017 and the

rules made thereunder; and

(d) the balance, if any, shall be credited

to the electronic cash ledger of the owner

of the goods or conveyance as the case may

be, in case the person is registered under

the Act, and where the said person is not

required to be registered under the Act, the

said amount shall be credited to the bank

account of the person concerned;

(2) where it is not possible to pay the

balance of sale proceeds, as per clause (d) of

sub-rule (1), to the person concerned within a

period of six months from the date of sale of

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 40

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2021

2817

such goods or conveyance or such further

period as the proper officer may allow, such

balance of sale proceeds shall be deposited

with the Fund;

(vii) in rule 159, with effect from the 1st

day of January, 2022,—

(a) in sub-rule (2)-

(A) after the words “copy of the

order of attachment”, the words, letters

and figures “in FORM GST DRC-22”

shall be inserted;

(B) after the words “Commissioner

to that effect.”, the words and figures,

“and a copy of such order shall also be

sent to the person whose property is

being attached under section 83” shall

be inserted;

(b) in sub-rule (3)-

(A) for the words “and if the taxable

person”, the word “and if the person,

whose property has been attached,”

shall be substituted;

(B) for the words “by the taxable

person”, the words, “by such person”

shall be substituted;

taxable person” occurring at both the

places, the words “such person” shall be

substituted;

(d) in sub-rule (5), for the words

brackets and figure “, within seven days

of the attachment under sub-rule (1), file

an objection”, the words, letters and

figures “file an objection in FORM GST

DRC-22A” shall be substituted;

(viii) for “FORM GST DRC-10”, the

following form shall be substituted, with

effect from the 1st day of January, 2022,

namely:—

“FORM GST DRC–10

[See rule 144(2)&144A]

Notice for Auction under section 79 (1)

(b) or section 129(6) of the Act

Demand order No.:

Date:

Period:

Whereas an order has been made by me for

sale of the attached or distrained goods

specified in the Schedule below for recovery

of Rs. ............ and interest thereon and

admissible expenditure incurred on the

recovery process in accordance with the

provisions of section 79.

Whereas the goods or conveyance detained

or seized under section 129 are liable for sale

or disposal in accordance with the provisions

of sub-section (6) of section 129 for recovery

of penalty of Rs…… payable under sub-section

(3) of section 129 and the expenses incurred

in safe custody and handling of such goods or

conveyance and other administrative

expenses

The sale will be by public auction and the

goods and/or conveyance shall be put up for

sale in the lots specified in the Schedule. The

sale will be of the right, title and interests of

the defaulter. And the liabilities and claims

attached to the said properties, so far as they

have been ascertained, are those specified in

the Schedule against each lot.

The auction will be held on ……. at…. am/

pm.

The price of each lot shall be paid at the time

of sale or as per the directions of the proper

officer/specified officer and in default of

payment, the goods and/or conveyance shall

be again put up for auction and resold.

Schedule

Serial No.

Description of goods or

Quantity

conveyance

Place:

Signature

Date:

Name

Designation: ”

(ix) in FORM GST DRC-11, with effect from

the 1st day of January, 2022,—

(a) for the words, figures, letter and

brackets “See rule 144(5) & 147(12)”, the

words, figures and brackets “See rule

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 40

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2021

2818

144(5),144A and 147(12)” shall be

substituted;

(b) for the word “goods”, the words

“goods or conveyance” shall be

substituted;

(x) in FORM GST DRC-12, with effect from

the 1st day of January, 2022—

(a) for the words, figures, brackets and

letter “See rule 144(5) & 147(12)”, the words,

figures and brackets “See rule 144(5),144A

and 147(12)” shall be substituted;

(b) for the word “goods”, wherever it

occurs, the words “goods or conveyance”

shall be substituted;

letters “provisions of section 79(1)(b)/(d)”,

the words, figures and brackets “or section

129(6)” shall be inserted;

(xi) for FORM GST DRC-22, the following

form shall be substituted, with effect from

the 1st day of January, 2022, namely:—

“FORM GSTDRC–22

[See rule159(1)]

Reference No.:

Date:

.......................... Name

.......................... Address

(Bank/Post Office/Financial Institution/

/Immovable property registering authority/

/Regional Transport Authority/Other Relevant

Authority)

Provisional attachment of property under

section 83

It is to inform that M/s -------------------------

(name) having principal place of business at

------------------(address) bearing registration

number as --------------(GSTIN/ID),PAN is a

registered taxable person under the <<SGST/

CGST>>Act.

It is to inform that Shri………………. (name)

resident of………………… (address) bearing

PAN …………… and/or Aadhaar No. …………..

is a person specified under sub-section (1A) of

section 122.

Proceedings have been launched against

the aforesaid person under section<<----->>of

the said Act to determine the tax or any other

amount due from the said person. As per

information available with the department, it

has come to my notice that the said person has

a-<<saving/current/FD/RD/depositor y

>>account in your << bank/post office/

financial institution>> having account No. <<

A/c No. >>;

property located at << property ID &

location>>.

Vehicle No. ……………… <<description>>

Others (please specify) ... <<description>>

In order to protect the interests of revenue

and in exercise of the powers conferred under

section 83 of the Act, I --------- (name), ----------

(designation), hereby provisionally attach the

aforesaid account/property.

No debit shall be allowed to be made from

the said account or any other account operated

by the aforesaid person on the same PAN

without the prior permission of this

department.

The property mentioned above shall not be

allowed to be disposed of without the prior

permission of this department.

Signature

Name

Designation

Copy to (person)”

(xii) in FORM GST DRC-23, with effect from

the 1st day of January, 2022,–

(a) after “/Immovable property

registering authority”, the following shall

be inserted, namely:—

“/Regional Transport Authority/Other

Relevant Authority”;

(b) for the words “proceedings pending

against the defaulting person which

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 40

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2021

2819

warrants the”, occurring at both the places, the words, “requirement of” shall be

substituted;

(xiii) in FORM APL-01, in entry number 15, for the table under clause (a), the following

table shall be substituted, with effect from the 1st day of January, 2022, namely:—

(xiv) after FORM GST DRC-22, the following form shall be inserted with effect from the 1st

day of January, 2022, namely:—

“FORM GST DRC – 22A

[See rule 159(5)]

Reference No.:

Date:

ARN No. of Order in FORM GST DRC-22:

The Pr. Commissioner/Commissioner

……………………(Jurisdiction)

Application for filing objection against provisional attachment of property

Whereas, an order in FORM GST DRC-22 has been issued for provisional attachment of the

following property under the provisions of section 83 of the Act vide ARN

No. ………………………

Ref ID

Property provisionally attached

<< property id & location>>

Account provisionally attached

<< saving/current/FD/RD/depository account no>>

Vehicle provisionally attached

<<Vehicle details>>

Any other property

<<details >>

Particulars

Central

tax

State/

UT tax

Integrated

tax

Cess

Total amount

(a) Admitted

amount

Tax/ Cess

< total >

Interest

< total >

Penalty

Fees

< total >

Other

charges

< total >

(b) Pre-deposit

(10% of disputed

tax /cess but not

exceeding Rs. 25

crore each in

respect of CGST,

SGST or cess, or

not exceeding Rs.

50 crore in respect

of IGST and Rs. 25

crore in respect of

cess)

Tax/ Cess

< total >

case of sub-section

(3) of section 129

Penalty

< total !µ

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 40

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2021

2820

2. In accordance with the provisions of Rule

159(5) of the Goa GST Rules, 2017, I hereby

submit my objection on the basis of following

facts and circumstances.

<<……………………………….>>

<<…Documents to be uploaded…>>

Verification

I hereby solemnly affirm and declare that

the information given herein above is true and

correct to the best of my knowledge and belief

and nothing has been concealed therefrom.

Name –

GSTIN (in case of registered person) –

PAN and/or Aadhaar No. (in case of others) –

Place –

Date –

Signature of Authorized Signatory”.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

_____

Notification

38/1/2017-Fin(R&C)(21/2021-Rate)/8215

In exercise of the powers conferred by

sub-sections (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 and in supersession of

notification No., 38/1/2017-Fin(R&C)(14/2021-

Rate)2084, dated the 30th November, 2021,

published in the Extraordinary Official Gazette,

Series I No. 36, dated the 2nd December, 2021,

hereby makes the following further

amendments in the Government notification

No. 38/1/2017-Fin(R&C)(1/2017-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,—

a. in Schedule I–2.5%, serial number 225

and the entries relating thereto shall be

omitted;

b. in Schedule II–6%, after serial number

171 and the entries relating thereto, the

following serial number and entries shall be

inserted, namely:—

“171A1

Footwear of sale value not

exceeding Rs.1000 per

pair.”

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

_____

Notification

38/1/2017-Fin(R&C)(22/2021-Rate)/8216

In exercise of the powers conferred by

sub-sections (1), sub-sections (3), and sub-

section (4) of section 9, sub-section (1) 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 being

satisfied that it is necessary in the public

interest so to do, on the recommendations of

the Council, and in supersession of notification

No., 38/1/2017-Fin(R&C)(15/2021-Rate)2084,

dated the 30th November, 2021, published in

the Extraordinary Official Gazette, Series I

No. 36, dated the 2nd December, 2021, hereby

makes the following amendments in the

Government

notification

38/1/2017-

Fin(R&C)(11/2017- Rate), dated the 30th June,

2017, published in the Extraordinary Official

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 40

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2021

2821

Gazette No. 3, Series I No. 13, dated the 30th

June, 2017, namely:—

In the said notification, in the TABLE,

against serial number 3,–

(1) in column (3), in the heading “Description

of Service”, in items (iii),(vi),(ix) and (x), for the

words “Union territory, a local authority, a

Governmental Authority or a Government

Entity” the words “Union territory or a local

authority” shall be substituted;

(2) in column (3), in the heading “Description

of Service”, in item (vii), for the words “Union

territory, local authority, a Governmental

Authority or a Government Entity” the words

“Union territory or a local authority” shall be

substituted;

(3) in column (5), in the heading “Condition”,

the entries against items (iii),(vi),(vii),(ix) and

(x), shall be omitted.

2. This notification shall come into force on

the 1st day of January, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 31st December, 2021.

Corrigendum

38/1/2017-Fin(R&C)(14/2021-Rate)(Corri.)/

/3208

Read:- Government Notification No. 38/1/20

17-Fin(R&C)(14/2021-Rate) 2084 dated

30-11-2021, published in the Official

Gazette, Extraordinary, Series I No. 36,

dated 02-12-2021.

In the Government notification No. 38/1/

2017-Fin(R&C)(14/2021-Rate) 2084, dated the

30th November, 2021, published in the Official

Gazette, Extraordinary, Series I No. 36 dated

the 2nd December, 2021, namely:—

(i) at page 2295, in line 31, for ‘6305’ read

‘6305 [other than 63053200]’;

(ii) at page 2295, in line 31, for ‘Sacks and

bags, of a kind used for the packing of

goods.’ read ‘Sacks and bags, of a kind

used for the packing of goods [other than

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 and flexible

intermediate bulk containers].’.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R & C).

Porvorim, 30th December, 2021.

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