1619

Panaji, 28th February, 2023 (Phalguna 9, 1944)

SERIES I No. 47

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

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

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

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

——

Notification

38/1/2017-Fin(R&C)(1/2023-Rate)/3196

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

amendment

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, in paragraph 3, in

the Explanation, after clause (iv), the

following clause shall be inserted, namely:—

“(iva) For removal of doubts, it is clarified

that any authority, board or body set up by

the

Central

Government

or

State

Government including National Testing

EXTRAORDINARY

No. 4

Agency

for

conduct

of

entrance

examination for admission to educational

institutions shall be treated as educational

institution for the limited purpose of

providing services by way of conduct of

entrance examination for admission to

educational institutions.”.

This notification shall come into force with

effect from the 1st March, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 28th February, 2023.

——

Notification

38/1/2017-Fin(R&C)(2/2023-Rate)/3197

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)(13/2017-Rate) dated the 28th 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. 47

(EXTRAORDINARY No. 4)

28TH FEBRUARY, 2023

1620

In the said notification, in the Explanation,

in clause (h), for the words “and State

Legislatures” the words “, State Legislatures,

Courts and Tribunals” shall be substituted.

This notification shall come into force with

effect from the 1st March, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 28th February, 2023.

——

Notification

38/1/2017-Fin(R&C)(3/2023-Rate)/3198

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 recommenda-

tions 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,-

(i) in Schedule I—2.5%, against S. No.

91A, in column (3), for the entry, the

following entry shall be substituted, namely:—

“Jaggery of all types including Cane

Jaggery (gur), Palmyra Jaggery, pre-

packaged and labelled; Khandsari Sugar,

pre-packaged and labelled; Rab, pre-

packaged and labelled”;

(ii) in Schedule II—6%, after S. No. 186

and entries relating thereto, the following

S. No. and entries shall be inserted,

namely:—

(1)

(2)

(3)

“186A

8214

Pencil sharpeners”;

(iii) in Schedule III—9%, against S. No.

302A, in column (3), at the end, the

brackets and words “[other than pencil

sharpeners]” shall be inserted.

2. This notification shall come into force on

the 1st day of March, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 28th February, 2023.

——

Notification

38/1/2017-Fin(R&C)(4/2023-Rate)/3199

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,

against S. No. 94, in Column (3), after the

item (ii) and the entries relating thereto, the

following item and entry shall be inserted,

namely:—

“(iii) Rab, other than pre-packaged and

labelled”.

2. This notification shall come into force on

the 1st day of March, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 28th February, 2023.

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