Panaji, 6th October, 2022 (Asvina 14, 1944) SERIES I No. 27 PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
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Notification
1/4/2022-Fin(R&C)/847
In exercise of the powers conferred by sections 12, 13, 13A, 14 and 15 of the Goa Excise Duty Act, 1964 (Act 5 of 1964) read with section 21 of the General Clauses Act, 1897 (Central Act 10 of 1897), the Government of Goa hereby amends the Government Notification No. 1/2/2020-Fin(R&C)/556 dated 11-05-2020, published in the Official Gazette, Extraordinary, Series I No. 6 dated 11-05-2020 (hereinafter referred to as the "principal Notification"), as follows, namely:—
In the principal Notification,—
(i) In PART A, for item (4), the following item shall be substituted, namely:—
"
(4) Beer manufactured and sold in the State of Goa,-
(i) Whose alcoholic strength does not exceed 5% v/v or 8.77% of proof Rs. 42/- per spirit and whose maximum retail price does not exceed Rs. 97/- per bulk litre. bottle of 650 ml.
(ii) Whose alcoholic strength does not exceed 5% v/v or 8.77% of proof Rs. 47/- per spirit and whose maximum retail price exceeds Rs. 97/- but does bulk litre. not exceed Rs. 130/- per bottle of 650 ml.
(iii) Whose alcoholic strength does not exceed 5% v/v or 8.77% of proof Rs. 50/- per spirit and whose maximum retail price exceeds Rs. 130/- per bottle bulk litre.
of 650 ml.
(iv) Whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit Rs. 55/- per OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 27 (EXTRAORDINARY No. 2) 6TH OCTOBER, 2022 (v) Whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but Rs. 57/- per does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum bulk litre.
retail price exceeds Rs. 115/- but does not exceed Rs. 160/- per bottle
of 650 ml.
(vi) Whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but Rs. 60/- per does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum bulk litre. retail price exceeds Rs.160/- per bottle of 650 ml.
";
(ii) In PART D, in sub-part "IV- IMPORT AND EXPORT", for item (11), the following item shall be substituted, namely:— "
(11) Fee for Beer imported from outside India or transported from Custom Station
or imported from the rest of India and sold in the State of Goa,-
(i) Whose alcoholic strength does not exceed 5% v/v or 8.77% of proof Rs. 42/- per spirit and whose maximum retail price does not exceed Rs. 97/- per bulk litre. bottle of 650 ml.
(ii) Whose alcoholic strength does not exceed 5% v/v or 8.77% of proof Rs. 47/- per spirit and whose maximum retail price exceeds Rs. 97/- but does not bulk litre. exceed Rs. 130/- per bottle of 650 ml.
(iii) Whose alcoholic strength does not exceed 5% v/v or 8.77% of proof Rs. 50/- per spirit and whose maximum retail price exceeds Rs. 130/- per bottle bulk litre. of 650 ml.
(iv) Whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but Rs. 55/- per does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum bulk litre. retail price does not exceed Rs. 115/- per bottle of 650 ml.
(v) Whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but Rs. 57/- per does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum bulk litre. retail price exceeds Rs. 115/- but does not exceed Rs. 160/- per bottle of 650 ml.
(vi) Whose alcoholic strength exceeds 5% v/v or 8.77% of proof spirit but Rs. 60/- per does not exceed 8% v.v. or 14.03% of proof spirit and whose maximum bulk litre. retail price exceeds Rs. 160/- per bottle of 650 ml.
".
This Notification shall come into force on the date of its publication in the Official Gazette.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 6th October, 2022.
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