Panaji, 2nd June, 2021 (Jyaistha 12, 1943) SERIES I No. 9 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance Revenue & Control Division _ _
Notification
38/1/2017-Fin(R&C)(01/2021-Rate)/1427
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 Goa Government, 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, Series I No. 13, Extraordinary No. 3, dated the 30th June, 2017, namely:—
In the said notification,—
(a) in Schedule I - 2.5%, against S. No. 259A, for the entry in column (2), the entry "9503" shall be substituted;
(b) after Schedule I, in List 1, after serial number 230 and the entries relating thereto, the following shall be inserted, namely—
"(231). Diethylcarbamazine".
2. This notification shall come into force on
the 2nd day of June, 2021.
Notification
38/1/2017-Fin(R&C)(02/2021-Rate)/1428
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 Goa Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following fur ther 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, Series I No. 13, Extraordinary No. 3, dated the 30th June, 2017, namely:—
In the said notification, in the Table,—
(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3), in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely—
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 9 (EXTRAORDINARY No. 2) 2ND JUNE, 2021(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely—
(3)
(4) (5)
2.5 _" "(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts.
(ii) in item (ii) in column (3), for the word, brackets, figures and letter "and (ia)", the brackets, figures, letter and word ", (ia) and (ib)" shall be substituted.
2. This notification shall come into force
with effect from the 2nd day of June, 2021.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 2nd June, 2021.
_____
Notification
38/1/2017-Fin(R&C)(03/2021-Rate)/1429
In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Goa Government, 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 amendments in the Government notification No. 38/1/2017- -Fin(R&C)(6/2019-Rate), dated the 29th March, 2019, published in the Official Gazette, Series I No. 52, Extraordinary, dated the 29th March, 2019—
In the said notification, in the first
paragraph,—
(a) for the words "in whose case the liability to", the words ", who shall" shall be substituted;
(b) for the words "shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier", the words "in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls" shall be substituted.
2. This notification shall come into force
with effect from the 2nd day of June, 2021.
By order and in the name of the Governor
of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 2nd June, 2021.
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