Panaji, 16th July, 2022 (Asadha 25, 1944)

SERIES I No. 15

GOVERNMENT OF GOA

Department of Finance

Revenue & Control

Notification

No. 38/1/2017-Fin(R&C)(03/2022-Rate)

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 Government of Goa,

on being satisfied that it is necessary in the

public

interest

do,

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,

Extraordinary No. 3, Series I No. 13, dated the

30th June, 2017, namely:—

In the said notification,—

(A) in the Table,—

(I) against serial number 3, in column

(3),—

(a) items (iii), (iv), (v), (va), (vi) and

(ix) and the corresponding entries

relating thereto in columns (4) and (5)

shall be omitted;

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

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

421

Suggestions are welcome on e-mail: [email protected]

EXTRAORDINARY

(b) against items (vii) and (x), for the

entry in column (4), the entry “6” shall

be substituted;

“(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)”, the

brackets and figures “(vii), (viii),” shall be

substituted;

(II) against serial number 7, in column

(3), in item (i), the words “above one

thousand rupees but” shall be omitted;

(III) against serial number 8, in column

(3), —

(a) after item (vi) and the

corresponding entries relating thereto

in columns (4) and (5), the following

shall be inserted, namely:—

(3)

(4)

(5)

“(via) Transport of

2.5

The credit of input

passengers, with

tax charged on

or without

goods used in

accompanied

supplying the

belongings, by

service has not

ropeways.

been taken.

[Please refer to

Explanation No.

(iv)]”;

(b) for item (vii) and the corresponding

entries relating thereto in columns (4) and (5),

the following shall be substituted, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

422

(3)

(4)

(5)

“(vii) Passenger

_”;

transport services

other than (i), (ii), (iii),

(iv), (iva), (v), (vi) and

(via) above.

(IV) against serial number 9, in column

(3),—

(a)

for

item

(iii)

and

the

corresponding entries relating thereto

in columns (4) and (5), the following

shall be substituted, namely:—

(3)

(4)

(5)

“(iii) Services of

Goods Transport

Agency (GTA) in

relation to

transportation of

goods (including

used house hold

goods for personal

use) supplied by

a GTA where,—

(a) GTA does not

2.5

The credit of input

exercise the option

tax charged on

to itself pay GST on

goods and services

the services supplied

used in supplying

by it;

the service has not

been taken.

[Please refer to

Explanation No. (iv)]

(b) GTA exercises

2.5

(1) In respect of

the option to itself

supplies on which

pay GST on services

GTA pays tax at the

supplied by it.

rate of 2.5%, GTA

shall not take credit

of input tax charged

on goods and

services used in

supplying the

service. [Please refer

to Explanation No.

(iv)]

(2) The option by

GTA to itself pay

GST on the services

supplied by it

during a Financial

Year shall be

exercised by

(3)

(4)

(5)

making a

declaration in

Annexure V on or

before the 15th

March of the

preceding Financial

Year:

Provided that the

option for the

Financial Year 2022-

2023 shall be

exercised on or

before the 16th

August, 2022:

Provided further

that invoice for

supply of the

service charging

State tax at the

rates as applicable

to clause (b) may be

issued during the

period from the 18th

July, 2022 to 16th

August, 2022 before

exercising the

option for the

financial year 2022-

2023 but in such a

case the supplier

shall exercise the

option to pay GST

on its supplies on or

before the 16th

August, 2022.”;

(b) after item (vi) and the corresponding

entries relating thereto in columns (4) and (5),

the following shall be inserted, namely:—

(3)

(4)

(5)

“(via) Transport of

2.5

The credit of input

goods by ropeways

tax charged on

goods used in

supplying the

service has not

been taken.

[Please refer to

Explanation No. (iv)]”;

relating thereto in columns (4) and (5), the following

shall be substituted, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

423

(3)

(4)

(5)

“(vii) Goods transport

_”;

services other than (i),

(ii), (iii), (iv), (v), (vi)

and (via) above.

(V) against serial number 10, in column (3),—

(a) after item (i) and the corresponding entries

relating thereto in columns (4) and (5), the

following shall be inserted, namely:—

(3)

(4)

(5)

“(ia) Renting of goods

_”;

carriage where the cost

of fuel is included in the

consideration charged

from the service

recipient

(b) in item (iii), after the brackets and

figure “(i)”, the brackets and figures “, (ia)”

shall be inserted;

(VI) against serial number 11, in column (3),

for items (i) and (ii) and the corresponding

entries relating thereto in columns (4) and (5),

the following shall be substituted, namely:—

(3)

(4)

(5)

“Supporting services

_”;

in transport.

Explanation: This

entry does not

include goods

transport service

involving Goods

Transport Agency

(GTA) service,

which falls under

Heading 9965.

(VII) against serial number 15, in column

(3),—

(a) item (i) and the corresponding

entries relating thereto in columns (4) and

(5) shall be omitted;

(b) in item (vii), the brackets and figures

“(i),” shall be omitted;

(VIII) against serial number 26, in column

(3), in item (i), sub-items (e), (ea) and (h)

shall be omitted;

(IX) after serial number 31 and the entries

relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“31A

Heading

Services provided

2.5 The credit

9993

by a clinical

of input

establishment

tax charg-

by way of provid-

ed on goods

ing room [other

and servi-

than Intensive

ces used

Care Unit (ICU)/

in supply-

Critical Care Unit

ing the

(CCU)/Intensive

service has

Cardiac Care Unit

not been

(ICCU)/Neo natal

taken

Intensive Care Unit

(NICU)] having

[Please

room charges

refer to

exceeding Rs. 5000

explanation

per day to a person

No. (iv)]”;

receiving health

care services.

(X) against serial number 32, in column

(3),—

(a) after item (i) and the corresponding

entries relating thereto in columns (4) and

(5), the following shall be inserted,

namely:—

(3)

(4)

(5)

“(ia) Services by

_”;

way of treatment

or disposal of

biomedical waste

or the processes

incidental thereto

by a common

bio-medical waste

treatment facility

to a clinical

establishment.

(b) in item (ii), after the brackets and

figures “(i)”, the word, brackets and figure

“and (ia)” shall be inserted;

(B) in paragraph 4, relating to Explanation,

after clause (xxxvi), the following clauses shall

be inserted, namely:—

“(xxxvii) ‘print media’ means,—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

424

(i) ‘book’ as defined in sub-section

(1) of section 1 of the Press and

Registration of Books Act, 1867 (25 of

1867), but does not include business

directories, yellow pages and trade

catalogues which are primarily meant

for commercial purposes;

(ii) ‘newspaper’ as defined in sub-

-section (1) of section 1 of the Press and

Registration of Books Act, 1867 (25 of

1867);

(xxxviii) ‘clinical establishment’ means,—

a hospital, nursing home, clinic,

sanatorium or any other institution by,

whatever name called, that offers

services or facilities requiring

diagnosis or treatment or care for

illness, injury, deformity, abnormality

or pregnancy in any recognised

system of medicines in India, or a

place established as an independent

entity or a part of an establishment to

carry out diagnostic or investigative

services of diseases;

(xxxix) ‘health care services’ means,—

any service by way of diagnosis or

treatment or care for illness, injury,

deformity, abnormality or pregnancy

in any recognised system of medicines

in India and includes services by way

of transportation of the patient to and

from a clinical establishment, but does

not include hair transplant or cosmetic

or plastic surgery, except when

undertaken to restore or to reconstruct

anatomy or functions of body

affected due to congenital defects,

developmental abnormalities, injury or

trauma;

(xxxx) ‘goods transport agency’ means,—

any person who provides service in

relation to transport of goods by road

and issues consignment note, by

whatever name called.”;

shall be inserted, namely:—

“Annexure V

FORM

Form for exercising the option by a Goods

Transport Agency (GTA) for payment of GST on

the GTA services supplied by him under forward

charge before the commencement of any financial

year to be submitted before the jurisdictional GST

Authority.

Reference No.—

Date:

1. I/We............................. (name of Person), authorised

representative of M/s........................... have taken

registration/have applied for registration and do

hereby undertake to pay GST on the GTA services in

relation to transportation of goods supplied by us

during the financial year........................... under forward

charge in accordance with section 9(1) of the Goa

GST Act, 2017 and to comply with all the provisions

of the Goa GST Act, 2017 as they apply to a person

liable for paying the tax in relation to supply of any

goods or services or both;

2. I understand that this option once exercised

shall not be allowed to be changed within a period

of one year from the date of exercising the option

and will remain valid till the end of the financial

year for which it is exercised.

Legal Name:-

GSTIN:-

PAN No.

Signature of Authorised representative:

Name of Authorised Signatory:

Full Address of GTA:

(Dated acknowledgment of jurisdictional GST

Authority)

Note: The last date for exercising the above option for

any financial year is the 15^th March of the preceding

financial year. The option for the financial year 2022-2023

can be exercised by 16^th August, 2022.”.

2. This notification shall come into force

with effect from the 18^th July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

425

Notification

No. 38/1/2017-Fin(R&C)(04/2022-Rate)

In exercise of the powers conferred by

sub-sections (3) and (4) of section 9,

sub-section (1) of section 11, sub-section (5)

of section 15 and section 148 of the Goa Goods

and Services Tax Act, 2017 (Goa Act 4 of 2017),

the Government of Goa, 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)(12/2017-Rate), dated

the 30th June, 2017, published in the Official

Gazette, Extraordinary No. 3, Series I No. 13,

dated the 30th June, 2017, namely:—

In the said notification,—

(A) in the Table,—

(a) in column (3),—

(i) against serial number 6, in clause

(a), the words “by way of speed post,

express parcel post, life insurance, and

agency services provided to a person

other than the Central Government, State

Government, Union territory” shall be

omitted;

(ii) against serial number 7, in the

Explanation, in clause (a), in sub-clause

(i), the words “by way of speed post,

express parcel post, life insurance, and

agency services provided to a person

other than the Central Government, State

Government, Union territory” shall be

omitted;

(iii) against serial number 8, in the

proviso, in clause (i), the words “by way

of speed post, express parcel post, life

insurance, and agency services provided

to a person other than the Central

Government, State Government, Union

territory” shall be omitted;

(iv) against serial number 9, in the first

proviso, in clause (i), the words “by way

of speed post, express parcel post, life

insurance, and agency services provided

to a person other than the Central

Government, State Government, Union

territory” shall be omitted;

(b) against serial number 12, in column

(3), after the words “as residence”, the

words “except where the residential

dwelling is rented to a registered person”

shall be inserted;

relating thereto shall be omitted;

(d) against serial number 15, in column

(3), for clause (a), the following shall be

substituted:—

(3)

“(a) air in economy class, embarking from or

terminating in an airport located in the state of

Arunachal Pradesh, Assam, Manipur, Meghalaya,

Mizoram, Nagaland, Sikkim, or Tripura or at

Bagdogra located in West Bengal;”;

(e) against serial number 20, in column

(3), clause (d) shall be omitted;

(f) against serial number 21, in column

(3), clauses (b) and (c) shall be omitted;

(g) against serial number 24B, for the

entries in column (3), the following shall be

substituted:—

(3)

“Services by way of storage or warehousing of cere-

als, pulses, fruits and vegetables.”;

(h) after serial number 24B and the

entries relating thereto, the following serial

number and entries shall be inserted,

namely:—

(1)

(2)

(3)

(4)

(5)

“24C

Chapter

Services by the

Nil

Nil”;

9968

Department of Posts

by way of post card,

inland letter, book

post and ordinary

post (envelopes

weighing less than

10 grams)

(i) serial number 26 and the entries

relating thereto shall be omitted;

(j) serial number 32 and the entries

relating thereto shall be omitted;

(k) serial number 33 and the entries

relating thereto shall be omitted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

426

(l) serial number 47A and the entries

relating thereto shall be omitted;

(m) serial number 51 and the entries

relating thereto shall be omitted;

(n) after serial number 52 and the entries

relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“52A Heading

Tour operator service, Nil

Nil”;

9985

which is performed

partly in India and

partly outside India,

supplied by a tour

operator to a foreign

tourist, to the extent

of the value of the

tour operator service

which is performed

outside India:

Provided that value of

the tour operator service

performed outside India

shall be such proportion

of the total consider-

ation charged for the

entire tour which is

equal to the proportion

which the number of

days for which the

tour is performed outside

India has to the total

number of days

comprising the tour, or

50% of the total

consideration charged

for the entire tour,

whichever is less:

Provided further that

in making the above

calculations, any

duration of time

equal to or exceeding

12 hours shall be

considered as one full

day and any duration

of time less than 12

hours shall be taken

as half a day.

Explanation.—

“foreign tourist”

means a person

not normally resident

in India, who enters

(1)

(2)

(3)

(4)

(5)

India for a stay of not

more than six months

for legitimate non-

-immigrant purposes.

Illustrations:

A tour operator

provides a tour

operator service to a

foreign tourist as

follows:—

(a) 3 days in India, 2 days

in Nepal; Consideration

Charged for the entire

tour: Rs. 1,00,000/-

Exemption: Rs. 40,000/-

(=Rs.1,00,000/- x 2/5)

or, Rs. 50,000/- (= 50%

of Rs. 1,00,000/-)

whichever is less,

i.e., Rs. 40,000/-

(i.e., Taxable value:

Rs. 60, 000/-);

(b) 2 days in India,

3 nights in Nepal;

Consideration

Charged for the entire

tour: Rs. 1,00,000/-

Exemption: Rs. 60,000

(=Rs. 1,00,000/- x 3/5) or,

Rs. 50,000/- (= 50% of

Rs. 1, 00,000/-) whichever

is less, i.e., Rs. 50,000/-

(i.e., Taxable value:

Rs. 50,000/-);

in India, 3 days in Nepal;

Consideration charged

for the entire tour:

Rs. 1,00,000/-

Exemption: Rs. 54,545

(=Rs. 1,00,000/- x 3/5.5)

or, Rs. 50,000/- (= 50%

of Rs. 1,00,000/-)

whichever is less, i.e.,

Rs. 50,000/- (i.e.,

Taxable value:

Rs. 50,000/-).

(o) serial number 53A and the entries

relating thereto shall be omitted;

(p) against serial number 54, in column

(3), clause (h) shall be omitted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

427

(q) serial number 56 and the entries

relating thereto shall be omitted;

(r) serial number 73 and the entries

relating thereto shall be omitted;

(s) against serial number 74, in column

(3), in clause (a), the following proviso shall

be inserted, namely:—

(3)

“Provided that nothing in this entry shall apply to

the services provided by a clinical establishment

by way of providing room [other than Intensive Care

Unit (ICU)/Critical Care Unit (CCU)/Intensive Car-

diac Care Unit (ICCU)/Neo natal Intensive Care Unit

(NICU)] having room charges exceeding Rs. 5000 per

day to a person receiving health care services.”;

(t) serial number 75 and the entries

relating thereto shall be omitted;

(u) against serial number 80, for the

entries in column (3), the following shall be

substituted:—

(3)

“Services by way of training or coaching in—

(a) recreational activities relating to arts or culture,

by an individual, or

(b) sports by charitable entities registered under

Section 12AA or 12AB of the Income Tax Act.”;

(v) against serial number 82A, in column

(3), after the letters, figures and words,

“FIFA U-17 Women’s World Cup 2020”,

the brackets and words “[whenever

rescheduled]” shall be inserted.

2. This notification shall come into force

with effect from the 18^thJuly, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

–––––––

Notification

No. 38/1/2017-Fin(R&C)(05/2022-Rate)

In exercise of the powers conferred by

sub-section (3) of section 9 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)(13/2017-Rate), dated the 30th June,

2017, published in the Official Gazette,

Extraordinary No. 3, Series I No. 13, dated the

30th June, 2017, namely:—

In the said notification, in the Table,—

(1) against serial number 1, in column

(2),—

(a) the words, figures and symbols

“who has not paid State tax at the rate of

6%,” shall be omitted;

(b) after the proviso the following

proviso shall be inserted, namely:—

“Provided further that nothing

contained in this entry shall apply

where,—

(i) the supplier has taken registration

under the Goa GST Act, 2017 and

exercised the option to pay tax on the

services of GTA in relation to transport

of goods supplied by him under

forward charge; and

(ii) the supplier has issued a tax

invoice to the recipient charging State

Tax at the applicable rates and has

made a declaration as prescribed in

Annexure III on such invoice issued by

him.”;

(2) against serial number 5, in column (2),

in the sub-clause (2), in item (i), the words

“by way of speed post, express parcel post,

life insurance, and agency services

provided to a person other than Central

Government, State Government or Union

territory or local authority” shall be omitted;

(3) after serial number 5A and the entries

relating thereto, the following serial number

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

“5AA

Service by way of

Any

renting of residential person

registered

dwelling to a

person.”;

registered person.

(4) after Annexure II, the following

annexure shall be inserted, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

428

“Annexure III

Declaration

I/we have taken registration under the Goa GST

Act, 2017 and have exercised the option to pay tax

on services of GTA in relation to transport of goods

supplied by us during the Financial Year _____ under

forward charge.”.

II. This notification shall come into force with

effect from the 18th July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

______

Notification

38/1/2017-Fin(R&C)(06/2022-Rate)

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 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

the 30th June, 2017, published in the Official

Gazette, Extraordinary No. 3, Series I No. 13,

dated the 30th June, 2017, namely:—

1. In the said notification,-

A. in the opening paragraph,

(i) in clause (v), the word “and” shall

be omitted;

(ii) in clause (vi), after the word and

figures “Schedule VI”, the figure and

word “, and” shall be inserted;

(iii) after clause (vi), the following

clause shall be inserted, namely:—

“(vii) 0.75 per cent. in respect of

goods specified in Schedule VII”.

B. in Schedule I – 2.5%,

(i) against S. Nos. 1 and 2, in column

(3), for the portion beginning with the

words “and put up in” and ending with

the words and bracket “as in the

ANNEXURE]”, the words “, pre-

-packaged and labelled” shall be

substituted;

(ii) after S. No. 9 and the entries

relating thereto, following S. No. and

entries shall be inserted, namely:—

“9A

0403

Curd, Lassi, Butter milk, pre-

packaged and labelled”;

(iii) against S. Nos. 11 and 13, in

column (3), for the portion beginning

with the words “put up in” and ending

with the words and bracket “as in the

ANNEXURE]”, the words “, pre-

-packaged and labelled” shall be

substituted;

(iv) against S. No. 16, in column (3),

for the portion beginning with the words

“and put up in” and ending with the

words “as in the ANNEXURE”, the

words “, pre-packaged and labelled”

shall be substituted;

(v) against S. No. 25, in column (3), for

the portion beginning with the words

“put up in” and ending with the words

and bracket “as in the ANNEXURE]”,

the words “, pre-packaged and labelled”

shall be substituted;

(vi) against S. No. 26, in column (3),

for the portion beginning with the words

“put up in” and ending with the words

“as in the ANNEXURE”, the words “pre-

-packaged and labelled” shall be

substituted;

(vii) against S. No. 30, in column (3),

for the portion beginning with the words

“put up in” and ending with the words

“as in the ANNEXURE”, the words “,

pre-packaged and labelled” shall be

substituted;

(viii) against S. Nos. 45, 46, 47, 48, 49,

50, 51, 52, 53, 54, 55, 56, 58 and 59, in

column (3), for the portion beginning

with the words “put up in” and ending

with the words and bracket “as in the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

429

ANNEXURE]”, the words “, pre-

-packaged and labelled” shall be

substituted;

(ix) after S. No. 91 and the entries

relating thereto, following S. No. and

entries shall be inserted, namely:—

“91A

1701

Jaggery of all types

including Cane Jaggery

1702

(gur), Palmyra Jaggery, pre-

-packaged and labelled

Khandsari

Sugar,

pre-

-packaged and labelled”;

(x) after S. No. 98 and the entries

relating thereto, following S. No. and

entries shall be inserted, namely:—

“98A

1904

Puffed

rice,

commonly

known as Muri, flattened or

beaten rice, commonly

known as Chira, parched

rice, commonly known as

khoi, parched paddy or rice

coated with sugar or gur,

commonly known as Murki,

pre-packaged and labelled”;

(xi) against S. No. 101A, in column (3),

for the portion beginning with the words

“other than those put up in” and ending

with the words and bracket “as in the

ANNEXURE]”, the words “, other than

those pre-packaged and labelled” shall

be substituted;

(xii) S. No. 163 and the entries relating

thereto shall be omitted;

(xiii) after S. No. 181A and the entries

relating thereto, following S. No. and

entries shall be inserted, namely:—

“181B

3006

Ostomy appliances including

pouch or flange, stoma

adhesive paste, barrier

cream, irrigator kit, sleeves,

belt, micro-pore tapes”;

(xiv) against S. No. 182, in column (3),

for the words “put up in unit containers

and bearing a brand name”, the words

“, pre-packaged and labelled.” shall be

substituted;

(xv) S. Nos. 197A, 197B, 197C, 197D

and 197E and entries relating thereto

shall be omitted;

(xvi) against S. No. 215, in column (3),

for the words “put up in unit container

and bearing a brand name”, the words

“, pre-packaged and labelled” shall be

substituted;

(xvii) S. Nos. 230, 232, 233, 234A and

234C and entries relating thereto shall

be omitted;

(xviii) after S. No. 255 and entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“255A

9021

Orthopaedic appliances,

such as crutches, surgical

belts, and trusses; Splints and

other fracture appliances;

artificial parts of the body;

other appliances which are

worn or carried, or implanted

in the body, to compensate

for a defect or disability;

intraocular lens [other than

hearing aids]”;

(xix) after S. No. 264 and entries relating

thereto, in List No. 3, in item (B), the

sub-item (1) and the entries relating

thereto shall be omitted;

C. in Schedule II – 6%,-

(i) against S. No. 16, in column (3), after

the word “guavas”, the words and

brackets “, mangoes (other than mangoes

sliced, dried)” shall be inserted;

(ii) against S. No. 41A, in column (3),

for the portion beginning with the words

“put up in” and ending with the words

and bracket “in the ANNEXURE]”, the

words “, pre-packaged and labelled”

shall be substituted;

(iii) against S. No. 46, in column (3),

for the portion beginning with the words

“put up in” and ending with the words

and bracket “in the ANNEXURE]”, the

words “, pre-packaged and labelled”

shall be substituted;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

430

(iv) against S. No. 65, in column (3),

after the word “contraceptives”, the

words “and Ostomy appliances” shall be

inserted;

(v) S. No. 70 and the entries relating

thereto shall be omitted;

(vi) after S. No. 85A and the entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“85B

4107

Leather further prepared

after tanning or crusting,

including

parchment-

-dressed leather, of bovine

(including buffalo) or equine

animals, without hair on,

whether or not split, other

than leather of heading 4114

85C

4112

Leather further prepared

after tanning or crusting,

including

parchment-

-dressed leather, of sheep or

lamb, without wool on,

whether or not split, other

than leather of heading 4114

85D

4113

Leather further prepared

after tanning or crusting,

including

parchment-

-dressed leather, of other

animals, without wool or hair

on, whether or not split,

other than leather of heading

4114

85E

4114

Chamois (including com-

bination chamois) leather;

patent leather and patent

laminated

leather;

metallised leather

85F

4115

Composition leather with a

basis of leather or leather

fibre, in slabs, sheets or strip,

whether or not in rolls;

parings and other waste of

leather or of composition

leather, not suitable for the

manufacture of leather

articles; leather dust, powder

and flour”;

(vii) S. No. 120 and the entries relating

thereto shall be omitted;

(viii) after S. No. 125 and the entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“125A

4905

Maps and hydrographic or

similar charts of all kinds,

including atlases, wall maps,

topographical plans and

globes, printed”;

(ix) against S. No. 176B, for the entry

in column (3), the entry “Fly ash bricks;

Fly ash aggregates; Fly ash blocks” shall

be substituted;

(x) S. No. 187, 188, 189, 192 and 193

and the entries relating thereto shall be

omitted;

(xi) after S. No. 194 and the entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“194A

8419 12

Solar water heater and

system”;

(xii) S. No. 195 and the entries relating

thereto shall be omitted;

(xiii) against S. No. 197, in column (3),

for the words and figures “machines for

cleaning, sorting or grading eggs, fruit

or other agricultural produce, other than

machinery of heading 8437; parts [8433

90 00]”, the words “parts thereof” shall

be substituted;

(xiv) S. Nos. 198, 205, 217, 221, 226

and 227 and the entries relating thereto

shall be omitted;

D. in Schedule III – 9%,-

(i) against S. No. 30A, for the entry in

column (3), the entry “Tar distilled from

coal, from lignite or from peat and other

mineral tars, whether or not dehydrated

partially

distilled,

including

reconstituted tars” shall be substituted;

(ii) after S. No. 54B and entries relating

thereto, the following S. No. and entries

shall be inserted, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

431

“54C

3215

All

Goods,

including

printing ink, writing or

drawing ink and other inks,

whether or not concentrated

or solid, fountain pen ink,

ball pen ink”;

(iii) against S. No. 148, in column (3),

the brackets and words “[Other than

aseptic packaging paper]” shall be

omitted;

(iv) against S. No. 157B, in column (3),

after the word and bracket “Scrips)”, the

figures and words “; Cheques, loose or

in book form” shall be inserted;

(v) against S. No. 182D, in column (3),

for the brackets, words and figures

“[other than fly ash bricks, fly ash blocks,

fly ash aggregate with 90 percent or

more fly ash content]”, the brackets and

words “[other than Fly ash bricks; Fly

ash aggregates; Fly ash blocks]” shall

be substituted;

(vi) S. No. 301A shall be re-numbered

as S. No. 301AA, and before S. No. 301AA

as so re-numbered, the following S. No.

and entries shall be inserted, namely:—

“301A

8211

Knives with cutting blades,

serrated or not (including

pruning knives), other than

knives of heading 8208, and

blades therefor”;

(vii) against S. No. 302A, in column

(3), the brackets and words “[other than

paper knives, pencil sharpeners and

blades therefor]” shall be omitted;

(viii) after S. No. 302A and entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“302B

8215

Spoons,

forks,

ladles,

skimmers, cake-servers, fish-

knives, butter-knives, sugar

tongs and similar kitchen or

tableware”;

(ix) against S. No. 317A, for the entry

in column (3), the entry “(a) Concrete

pumps [8413 40 00]; (b) other rotary

positive displacement pumps [8413 60];

designed for handling water, namely,

centrifugal pumps (horizontal and

vertical), deep tube-well turbine pumps,

submersible pumps, axial flow and mixed

flow

vertical

pumps”

shall

substituted;

(x) after S. No. 317B and the entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“317C

8414 20 10

Bicycle pumps

317D

8414 90 12

Parts of air or vacuum

pumps and compres-

sors

bicycle

pumps”;

(xi) after S. No. 328 and the entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“328A

8433

Machines for cleaning,

sorting or grading eggs, fruit

other

agricultural

produce,

other

than

machinery of heading 8437;

parts thereof [8433 90 00]

328B

8434

Milking machines and dairy

machinery”;

(xii) after S. No. 329 and the entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“329A

8437

Machines for cleaning,

sorting or grading, seed,

grain or dried leguminous

vegetables; machinery used

in milling industry or for the

working of cereals or dried

leguminous vegetables other

than farm type machinery

and parts thereof”;

(xiii) after S. No. 371 and the entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“371A

84 or

E-waste

Explanation.— For the

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

432

purpose of this entry,

E-waste means electrical and

electronic equipment listed

Schedule

the

E-Waste

(Management)

Rules, 2016 (published in the

Gazette of India vide G.S.R.

338 (E) dated the 23rd March,

2016), whole or in part if

discarded as waste by the

consumer

bulk

consumer”;

(xiv) against S. No. 376AC, in column

(3), the brackets and words “[other than

wet grinder consisting of stone as a

grinder]” shall be omitted;

(xv) against S. No. 390, in column (3),

the brackets, words and letters “[other

than Light-Emitting Diode (LED) Light

Sources]” shall be omitted;

(xvi) after S. No. 406 and the entries

relating thereto, the following S. No. and

entries shall be inserted, namely:—

“406A

8807

Parts of goods of heading

8801”;

(xvii) against S. No. 413, for the entry

in column (3), the entry “Drawing,

marking-out or mathematical calculating

instruments (for example, drafting

machines, pantographs, protractors,

drawing

sets,

slide

rules,

disc

calculators); instruments for measuring

length, for use in the hand (for example,

measuring rods and tapes, micrometers,

callipers), not specified or included

elsewhere in this chapter” shall be

substituted;

(xviii) against S. No. 438A, in column

(3), the letters, words, and brackets “LED

lights or fixtures including LED lamps;

LED (light emitting diode) driver and

MCPCB (Metal Core Printed Circuit

Board)” shall be omitted;

E. in Schedule VI – 0.125%,

(i) against S. No. 1, for the entry in

column (3), the entry “Rough diamonds

or simply sawn diamonds, industrial or

non-industrial” shall be substituted;

(ii) against S. No. 3, for the entry in

column (3), the entry “Synthetic or

reconstructed precious or semiprecious

stones [other than diamonds], whether

or not worked or graded but not strung,

mounted or set; ungraded synthetic or

reconstructed precious or semiprecious

stones

[other

than

diamonds],

temporarily strung for convenience of

transport; synthetic or reconstructed

diamonds, unworked or simply sawn or

roughly shaped” shall be substituted;

F. after

Schedule

and

before

Explanation, following entries shall be

inserted, namely:—

“Schedule VII – 0.75%

S. No.

Chapter/Heading/

Description of Goods

/Sub-heading/Tariff item

(1)

(2)

(3)

7102

Goods other than

those specified

against S. No. 1 in

Schedule VI

7104

Goods other than

those specified

against S. No. 3 in

Schedule VI”;

G. after the Schedule VII, in the

Explanation, for clause (ii) and the entries

relating thereto, the following clause shall

be substituted, namely:—

‘(ii) The expression ‘pre-packaged and

labelled’ means a ‘pre-packaged

commodity’ as defined in clause (l) of

section 2 of the Legal Metrology Act,

2009 (1 of 2010) where, the package in

which the commodity is pre-packed or a

label securely affixed thereto is required

to bear the declarations under the

provisions of the Legal Metrology Act,

2009 (1 of 2010) and the rules made

thereunder.’.

2. This notification shall come into force on

the 18th day of July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary Finance

(R&C).

Porvorim, 16th July, 2022.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

433

Notification

38/1/2017-Fin(R&C)(07/2022-Rate)

In exercise of the powers conferred by sub-

-section (1) of section 11 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)(2/2017-Rate), dated the 30th June,

2017, published in the Official Gazette,

Extraordinary No. 3, Series I No. 13, dated

the 30th June, 2017, namely:—

In the said notification,

(A) in the Schedule,-

(i) against S. Nos. 9 and 22, in column

(3), for the portion beginning with the

words “other than those put up in” and

ending with the words “conditions as in

the ANNEXURE I]”, the words “, other

than pre-packaged and labelled” shall be

substituted;

(ii) against S. No. 26, for the entry in

column (3), the entry “Curd, Lassi, Butter

milk, other than pre-packaged and

labelled” shall be substituted;

(iii) against S. Nos. 27, 29, 30B, 45, 46A,

in column (3), for the portion beginning

with the words “other than those put up

in” and ending with the words “conditions

as in the ANNEXURE I]”, the words “,

other than pre-packaged and labelled”

shall be substituted;

(iv) against S. No. 46B, in column (3), for

the portion beginning with the words

“[other than those” and ending with the

words “conditions as in the ANNEXURE

I]”, the words “, other than pre-packaged

and labelled” shall be substituted;

(v) against S. Nos. 65, 66, 67, 68, 69, 70,

71,72, 73, 74 and 75, in column (3), for the

portion beginning with “[other than

those” and ending with the words

“conditions as in the ANNEXURE I]]”, the

words “, other than pre-packaged and

labelled” shall be substituted;

(vi) against S. Nos. 77 and 78, in column

(3), for the portion beginning with the

words “[other than those” and ending with

the words “conditions as in the

ANNEXURE I]]”, the words “, other than

pre-packaged and labelled” shall be

substituted;

(vii) against S. No. 94, for the entry in

column (3), the entry “(i) Jaggery of all

types including Cane Jaggery (gur),

Palmyra Jaggery, other than pre-packaged

and labelled.; (ii) Khandsari Sugar, other

than pre-packaged and labelled” shall be

substituted;

(viii) against S. No. 95, in column (3),

after the word “Murki”, the words and

symbols “, other than pre-packaged and

labelled” shall be inserted;

(ix) against S. No. 97A, in column (3), for

the portion beginning with the words

“other than those put up” and ending with

the words “as specified in the ANNEXURE

I]”, the words “, other than pre-packaged

and labelled” shall be substituted;

(x) against S. No. 99, in column (3), the

word “purified, “ shall be omitted;

(xi) against S. No. 108, in column (3), for

the portion beginning with the words

“[other than those” and ending with the

words “conditions as in the ANNEXURE

I]]”, the words “, other than pre-packaged

and labelled” shall be substituted;

(xiii) S. Nos. 118 and 122 and the entries

relating thereto shall be omitted;

(xiv) against S. No. 132A, in column (3),

for the portion beginning with the words

“other than those put up” and ending with

the words “as in the ANNEXURE I]”, the

words “, other than pre-packaged and

labelled” shall be substituted;

(xv) S. No. 141 and the entries relating

thereto shall be omitted;

(B) after the Schedule, in the Explanation,

for clause (ii), the following clause shall be

substituted, namely:—

“(ii) The expression ‘pre-packaged and

labelled’

means

‘pre-packaged

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

434

commodity’ as defined in clauses (1) of

section 2 of the Legal Metrology Act, 2009

(1 of 2010) where, the package in which

the commodity is pre-packed or a label

securely affixed thereto is required to bear

the declarations under the provisions of

the Legal Metrology Act, 2009 (1 of 2010)

and the rules made thereunder.”.

2. This notification shall come into force

on the 18th day of July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

________

Notification

38/1/2017-Fin(R&C)(08/2022-Rate)

In exercise of the powers conferred by sub-

-section (1) of section 11 of the Goa Goods

and Services Tax Act, 2017 (Goa Act of 2017),

the

Government

Goa,

the

recommendations of the Council, hereby

makes the following further amendments in

the Government notification No. 38/1/2017-

Fin(R&C)(3/2017-Rate), dated the 30th June,

2017, published in the Official Gazette,

Extraordinary No. 3, Series I No. 13, dated

the 30th June, 2017, namely,

In the said notification, in the TABLE,

against S. No. 1, for the entry in column (4),

the entry “6%” shall be substituted.

2. This notification shall come into force

on the 18th day of July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

________

Notification

38/1/2017-Fin(R&C)(09/2022-Rate)

In exercise of the powers conferred by

clause (ii) of the proviso to sub-section (3) of

section 54 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)(5/2017-Rate), dated

the 30th June, 2017, published in the Official

Gazette, Extraordinary No. 3, Series I No. 13,

dated the 30th June, 2017, namely:—

In the said notification,

(i) in the opening paragraph, in the

proviso, in clause (i), for the words and

figure “serial numbers 1”, the words,

figure and letters “serial numbers 1AA”

shall be substituted;

(ii) in the TABLE, S. No. 1 shall be

re-numbered as S. No. 1AA, and before

S. No. 1AA as so re-numbered, the

following serial numbers and entries shall

be inserted, namely:—

(1)

(2)

(3)

“1A.

1507

Soya-bean oil and its fractions,

whether or not refined, but not

chemically modified

1B.

1508

Ground-nut oil and its

fractions, whether or not

refined, but not chemically

modified.

1C.

1509

Olive oil and its fractions,

whether or not refined, but not

chemically modified.

1D.

1510

Other oils and their fractions,

obtained solely from olives,

whether or not refined, but

not chemically modified,

including blends of these oils

or fractions with oils or

fractions of heading 1509

1E.

1511

Palm oil and its fractions,

whether or not refined, but not

chemically modified.

1F.

1512

Sunflower-seed, safflower or

cotton-seed oil and fractions

thereof, whether or not

refined, but not chemically

modified.

1G.

1513

Coconut (copra), palm kernel

or babassu oil and fractions

thereof, whether or not

refined, but not chemically

modified.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

435

(1)

(2)

(3)

1H.

1514

Rape, colza or mustard oil and

fractions thereof, whether

or not refined, but not

chemically modified.

1I.

1515

Other fixed vegetable or

microbial fats and oils

(including jojoba oil) and their

fractions, whether or not

refined, but not chemically

modified.

1J.

1516

Vegetable fats and oils and

their fractions, partly or

wholly hydrogenated, inter-

-esterified, re-esterified or

elaidinised, whether or not

refined, but not further

prepared.

1K.

1517

Edible

mixtures

preparations of vegetable fats

or vegetable oils or of fractions

of different vegetable fats or

vegetable oils of this Chapter,

other than edible fats or oils

or their fractions of heading

1516

1L.

1518

Vegetable fats and oils and

their

fractions,

boiled,

oxidised,

dehydrated,

sulphurised,

blown,

polymerised by heat in

vacuum or in inert gas or

otherwise

chemically

modified, excluding those of

heading 1516

1M.

2701

Coal; briquettes, ovoids and

similar

solid

fuels

manufactured from coal

1N.

2702

Lignite, whether or not

agglomerated, excluding jet

1O.

2703

Peat (including peat litter),

whether or not agglomerated”

2. This notification shall come into force

on the 18th day of July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

Notification

38/1/2017-Fin(R&C)(10/2022-Rate)

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 makes the following

amendments in the Government notification

No. 38/1/2017-Fin(R&C)(2/2022-Rate), dated

the 31st March, 2022, published in the Official

Gazette, Extraordinary No. 2, Series I No. 53,

dated the 31st March, 2022, namely:—

In the said notification, in Table, against

Sl. No. 1, for the entry in column (3), the entry

“Fly ash bricks; Fly ash aggregates; Fly ash

blocks” shall be substituted.

2. This notification shall come into force on

the 18th July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

________

Notification

38/1/2017-Fin(R&C)(11/2022-Rate)

In exercise of the powers conferred by

sub-section (1) of section 11 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

rescinds the Government notification No. 38/

/1/2017-Fin(R&C)(45/2017-Rate), dated the

14th November, 2017, published in the Official

Gazette, Extraordinary, Series I No. 32, dated

the 14th November, 2017, except as respects

things done or omitted to be done before such

rescission.

2. This notification shall come into force on

the 18th day of July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

16TH JULY, 2022

436

Notification

38/1/2017-Fin(R&C)(233)

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 further amendments in

the Government notification No. 38/1/2017-

-Fin(R&C)(95), dated the 8th March, 2019,

published

the

Official

Gazette,

Extraordinary No. 2, Series I No. 49, dated

the 8th June, 2019, namely:—

In the said notification, in the Table, against

serial number 4, for the entry in column (3),

the entry “Fly ash bricks; Fly ash aggregates;

Fly ash blocks” shall be substituted.

2. This notification shall come into force

on the 18th July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 2022.

Notification

38/1/2017-Fin(R&C)(234)

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 June, 2019, namely:—

In the said notification, in the TABLE,

against serial number 4, for the entry in

column (3), the entry “Fly ash bricks; Fly

ash aggregates; Fly ash blocks” shall be

substituted.

2. This notification shall come into force

on the 18th July, 2022.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th July, 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. 16.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—124/120—7/2022.