Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
Panaji, 31st March, 2022 (Chaitra 10, 1944) SERIES I No. 53 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
2. This notification shall come into force on GOVERNMENT OF GOA Department of Finance
Revenue & Control Division __
Notification
38/1/2017-Fin(R&C)(224)/188
In exercise of the powers conferred by sub- section (2) of section 23 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)(95) dated the 8th March, 2019, published in the Official Gazette, Extraordinary No. 2, Series I, No. 49 dated the 8th March, 2019, namely:—
In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—
"4. 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
5. 6901 00 Bricks of fossil meals or similar
10 siliceous earths
6. 6904 10 Building bricks
00
the 1st day of April, 2022.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R & C).
Porvorim, 31st March, 2022.
––––––– Notification
38/1/2017-Fin(R&C)(225)/189
In exercise of the powers conferred under the proviso to sub-section (1) of section 10 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)(97), dated the 8th March, 2019, published in the Official Gazette, Extraordinary No. 2, Series I No. 49 dated the 8th March, 2019, namely:—
In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—
"4. 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 53 (EXTRAORDINARY No. 2) 31ST MARCH, 2022 6. 6904 10 Building bricks
00
7. 6905 10 Earthen or roofing tiles".
00
2. This notification shall come into force
on the 1st day of April, 2022.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R & C).
Porvorim, 31st March, 2022.
–––––––
Notification
38/1/2017-Fin(R&C)(01/2022-Rate)/190
In exercise of the powers conferred by sub- section (1) 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)(1/2017-Rate) dated 30th June, 2017, published in Official Gazette, Extraordinary No. 3, Series I No. 13 dated 30th June, 2017, namely:—
In the said notification,—
(a) in Schedule I—2.5%, serial numbers 225B, 226, 227, 228 and the entries relating thereto shall be omitted;
(b) in Schedule II—6%, af ter serial number 176A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—
"176B 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
176C 6901 00 Bricks of fossil meals or similar
10 siliceous earths
176D 6904 10 Building bricks
00
2. This notification shall come into force
on the 1st day of April, 2022.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R & C).
Porvorim, 31st March, 2022.
––––––––– Notification
38/1/2017-Fin(R&C)(01/2022-Rate)/191
In exercise of the powers conferred by sub- section (1) of section 11 and sub-section (1) of section 16 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 exempts the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the State tax leviable thereon under section 9 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table:
TABLE
Sl. Tariff Description Rate Condition No. item, sub- No.
heading, heading or Chapter
(1) (2) (3) (4) (5)
1. 6815 Fly ash bricks or fly 3% 1
ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
2. 6901 00 10 Bricks of fossil meals 3% 1 or similar siliceous earths
3. 6904 10 00 Building bricks 3% 1 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 53 (EXTRAORDINARY No. 2) 31ST MARCH, 2022 Explanation.—
(i) For the purposes of this notification, "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
ANNEXURE
Condition No.
Condition
1. (a) credit of input tax charged on goods or services used exclusively in supplying such goods has not been taken; and
(b) credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and the rules made thereunder.
2. This notification shall come into force on the 1st day of April, 2022.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R & C).
Porvorim, 31st March, 2022.
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