Panaji, 10th May, 2021 (Vaisakha 20, 1943)
SERIES II No. 6
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Commercial Taxes
Office of the Commissioner of State Taxes
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Order
No. CCT/GST/2021-22/274
Sub.: Appointment of State Nodal Authority
for grant of ad hoc exemption as per Order
No. 4/2021-Customs, dated 3-5-2021.
Whereas the Ministry of Finance, Government
of India have issued ad hoc exemption Order
No. 4/2021-Customs dated 03-05-2021 in exercise
of the powers conferred by sub-section (2) of
Section 25 of the Customs Act, 1962 (52 of 1962)
thereby exempting the goods of the description as
specified in the Notifications listed in the Appendix
to the said order, falling within the Chapter,
heading, sub-heading or tariff item of the First
Schedule to the Customs Tariff Act, 1975 (51 of
1975), when imported into India, from the whole
of the integrated tax leviable thereon under
sub-section (7) of Section 3 of the said Customs
Tariff Act, read with Section 5 of the Integrated
Goods and Services Tax Act, 2017 (13 of 2017)
subject to the conditions specified in the Annexure
to the said exemption order.
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2021-23
And whereas, the condition number 3 of the
Annexure to the said Order reads as under.
“before clearance of the goods, the importer
produces to the Deputy or Assistant Commissioner
of Customs, as the case may be, a certificate from
a Nodal Authority, appointed by a State
Government, that the imported goods are meant
for free distribution for Covid relief, by the State
Government, or the entity, relief agency or statutory
body, as specified in such certificate”.
Further, condition number 4 requires a
certification by the Nodal Authority of the State
Government, of the statement containing the
details of goods distributed free of cost by the
importer.
Now, therefore, in order to ensure smooth
implementation of the aforesaid ad hoc Exemption
Order No. 4/2021-Customs dated 03-05-2021,
Mrs. Sarita S. Gadgil, Additional Commissioner of
State Tax-I (Mobile No. 09422576250, email
[email protected] is hereby appointed as
the Nodal Authority for Government of Goa, to
ensure compliance of conditions Nos. 3 and 4 of
the Annexure to the aforesaid ad hoc Exemption
Order No. 4/2021-Customs.
This issues with the approval of the Government.
Given under the seal of this office.
Hemant Kumar, IAS, Commissioner of State
Tax, Goa.
Panaji, 4th May, 2021.
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