1009
Panaji, 15th June, 2023 (Jyaistha 25, 1945)
SERIES I No. 11
Reg. No. RNP/GOA/32/2021-2023
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
––
Notification
No. 38/1/2017-Fin(R&C)/3536
In exercise of the powers conferred by sub-section (4) of section
5 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005)
(hereinafter referred to as the “said Act”), and all other powers
enabling it in this behalf, the Government of Goa hereby amends
Schedule ‘C’ appended to the said Act, as follows, namely:—
In the Schedule ‘C’ appended to the said Act,—
(i) For the existing entry against serial number (5), the
following entry shall be substituted, namely:—
“(5) Piped Natural Gas supplied by Authorized CGD
entity through CGD Network.
4%”;
(ii) for the existing entry against serial number (6), the
following entry shall be substituted, namely:—
“(6) Piped Natural Gas supplied by other than CGD
Network.
12.5%”;
(iii) for the existing entry at serial number (7), the following
entry shall be substituted, namely:—
“(7) Natural Gas other than covered by entries (5) and
(6) above.
4%”;
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 11
(EXTRAORDINARY)
15TH JUNE, 2023
1010
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(iv) the following explanation shall be added at the end,
namely:—
“Explanation:— (1) The phrase ‘CGD network’ used in
entries against serial Nos. 5 and 6 shall mean the CGD
network as defined in the regulations notified by
Petroleum and Natural Gas Regulatory Board under the
Petroleum and Natural Gas Regulatory Board Act, 2006
(Act No. 19 of 2006).
(2) The phrase ‘authorized CGD entity’ used in entry
against serial Nos. 5 shall mean ‘authorized entity’ as
defined in clause (d) of the sub-section (1) of section 2 of
the Petroleum and Natural Gas Regulatory Board
(Determining Capacity of City or Local Natural Gas
Distribution Network) Regulations, 2015”.
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, 14th June, 2023.