3085
Panaji, 31st March, 2022 (Chaitra 10, 1944)
SERIES I No. 53
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)(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
7. 6905 10
Earthen or roofing tiles”.
00
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
No. 2
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)(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
5. 6901 00
Bricks of fossil meals or similar
10
siliceous earths
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 53
(EXTRAORDINARY No. 2)
31ST MARCH, 2022
3086
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%, after 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
176E 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)/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
4. 6905 10 00 Earthen or roofing
3%
1
tiles
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 53
(EXTRAORDINARY No. 2)
31ST MARCH, 2022
3087
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.
www.goaprintingpress.gov.in
Printed and Published by the Director, Printing & Stationery,
Government Printing Press,
Mahatma Gandhi Road, Panaji-Goa 403 001.
PRICE – Rs. 3.00
PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—02/150—3/2022.