Panaji, 2nd June, 2021 (Jyaistha 12, 1943)

SERIES I No. 9

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 2nd June, 2021.

EXTRAORDINARY

No. 2

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 further

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—

“(iii)

the landowner-promoter shall

be eligible to utilise the credit of tax

charged to him by the developer-

promoter for payment of tax on

apartments supplied by the landowner-

promoter in such project.”;

(b) in serial number 25,—

253

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

Reg. No. RNP/GOA/32/2021-2023

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 9

(EXTRAORDINARY No. 2)

2ND JUNE, 2021

254

(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)

“(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

2.5

_”

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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