1239

Panaji, 31st December, 2022 (Pausa 10, 1944)

SERIES I No. 39

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

Notification

38/1/2017-Fin(R&C)(12/2022-Rate)/2059

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:—

In the said notification,—

(A) in Schedule I – 2.5%,—

(i) against S. No. 102A, in column (3),

for the entry, the following entry shall

be substituted, namely:—

“Ethyl alcohol supplied to Oil

Marketing Companies or Petroleum

refineries for blending with motor spirit

(petrol)”;

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

(ii) against S. No. 103A, in column (3),

for the entry, the following entry shall

be substituted, namely:—

“Bran, sharps and other residues,

whether or not in the form of pellets,

derived from the sifting, milling or

other working of cereals or of

leguminous plants [other than aquatic

feed including shrimp feed and prawn

feed, poultry feed and cattle feed,

including grass, hay and straw,

supplement and additives, husk of

pulses including chilka, concentrates

including chuni or churi, khanda,

wheat bran, de-oiled cake]”;

(B) in Schedule II – 6%,-

(i) against S. No. 48, in column (3), for

the entry, the following entry shall be

substituted, namely:-

“Fruit pulp or fruit juice based

drinks [other than Carbonated

Beverages of Fruit Drink or Carbonated

Beverages with Fruit Juice]”;

(ii) against S. No. 180, in column (3),

for the entry, the following entry shall

be substituted, namely:-

“Mathematical boxes, geometry

boxes and colour boxes”;

EXTRAORDINARY

No. 2

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2022

1240

entry shall be substituted, namely:—

“Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol

supplied to Oil Marketing Companies or Petroleum refineries for blending with motor

spirit (petrol)]”.

2. This notification shall come into force with effect from the 1st day of January, 2023.

By order and in the name of the Governor of Goa.

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

Porvorim, 31st December, 2022.

________

Notification

38/1/2017-Fin(R&C)(13/2022-Rate)/2060

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, 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)(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, in the Schedule,—

(i) against S. No. 102, in column (3), for the entry, the following entry shall be substituted,

namely:—

“Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed,

including grass, hay and straw, supplement and additives, wheat bran and de-oiled

cake [other than rice bran]”;

(ii) after S. No. 102B and the entries relating thereto, following S. No. and entries shall

be inserted, namely:—

(1)

(2)

(3)

“102C

2302,

Husk of pulses including Chilka, Concentrates including chuni

2309

or churi, Khanda”.

2. This notification shall come into force with effect from the 1st day of January, 2023.

By order and in the name of the Governor of Goa.

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

Porvorim, 31st December, 2022.

________

Notification

38/1/2017-Fin(R&C)(14/2022-Rate)/2061

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 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)(4/2017-Rate) dated the 30th June, 2017, published in the Official

Gazette, Extraordinary No. 3, Series I No. 13 dated the 30th June, 2017, namely:—

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 39

(EXTRAORDINARY No. 2)

31ST DECEMBER, 2022

1241

In the said notification, in the Table, for S. No. 3A and the entries relating thereto, the

following entries shall be substituted, namely:—

(1)

(2)

(3)

(4)

(5)

“3A 3301 24

Following essential oils other than those of

Any

00,

citrus fruit namely:—

unregistered

registered

3301 25

(a) of peppermint (Menthapiperita);

person

person”.

10, 3301

(b) of other mints : Spearmint oil

25 20,

(ex-menthaspicata), Water mint-oil

3301 25

(ex-mentha aquatic), Horsemint oil

30, 3301

(ex-menthasylvestries), Bergament oil

25 40,

(ex-mentha citrate), Menthaarvensis

3301 25 90

2. This notification shall come into force with effect from the 1st day of January, 2023.

By order and in the name of the Governor of Goa.

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

Porvorim, 31st December, 2022.

________

Notification

38/1/2017-Fin(R&C)(15/2022-Rate)/2062

In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section

(1) and (3) 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 amendments further to amend 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,

(i) against S. No. 12, in column (3), after the entry, the following explanation shall be

inserted, namely:—

“Explanation.— For the purpose of exemption under this entry, this entry shall cover

services by way of renting of residential dwelling to a registered person where,–

(i) the registered person is proprietor of a proprietorship concern and rents the

residential dwelling in his personal capacity for use as his own residence; and

(ii) such renting is on his own account and not that of the proprietorship concern.”;

(ii) S. No. 23A and the entries relating thereto, shall be omitted.

2. This notification shall come into force with effect from the 01st day of January, 2023.

By order and in the name of the Governor of Goa.

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

Porvorim, 31st December, 2022.

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