Goa Gazette, No. 2324-16, 26 July 2023

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

RNI No. GOAENG/2002/6410

Panaji, 26th July, 2023 (Sravana 4, 1945) SERIES I No. 16

PUBLISHED BY AUTHORITY

EXTRAORDINARY

No. 3

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

––– Notification

No. 38/1/2017-Fin(R&C)(06/2023-Rate)/3711

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 so to do, on the recommendations of the Council, hereby makes the following further amendments in the 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), in item (ie), following explanation shall be inserted, namely:—

"Explanation.—This item refers to sub- items of the item (iv), (v) and (vi), against serial number 3 of the Table as they existed in the notification prior to their omission vide notification No. 38/1/2017- -Fin(R&C)(03/2022-Rate) dated 16-07-2022.";

(ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5), in condition (2),—

(a) for the words, figures and letters "on or before the 15th March of the preceding Financial Year", the words, figures and letters "on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year", shall be substituted;

(b) after the fourth proviso, the following

proviso shall be inserted, namely:—

"Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or af ter the 1st Januar y of the preceding Financial Year but not later than 31st March of the preceding Financial Year.";

(iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause

(i), sub-clause (h) shall be omitted.

(i) in para 2, for the words "end of the financial year for which it is exercised", the words and figures "the start of the financial year for which I exercise option to revert under reverse charge mechanism by filing Annexure VI on or before the due date", shall be substituted;

(ii) in note to the Annexure, for the words, figures and letters "The last date for exercising the above option for any financial year is the 15th March of the preceding financial year", the words, figures and letters "The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year" shall be substituted;

(C) af ter Annexure V, the following

Annexure shall be inserted, namely:—

"ANNEXURE –VI

FORM

Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority.

Reference No.-

Date:-

1. I/We ______________________ (name of Person), authorized representative of M/s. ________________ had exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by us during, the financial year___________under forward charge by filing Annexure V on ________;

2. I hereby declare that I want to revert to reverse

charge mechanism for Financial Year _______;

3. 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.:-

(Dated Acknowledgment of jurisdictional GST

Authority)

Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding Financial Year but not later than 31st March of the

preceding Financial Year".

2. This notification shall come into force with

effect from 27th July, 2023.

By order and in the name of the

Governor of Goa.

Pranab G Bhat, Under Secretary, Finance

(R&C).

Porvorim, 26th July, 2023.

–––

Notification

No. 38/1/2017-Fin(R&C)(07/2023-Rate)/3710

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 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 the Table, against serial number 19C, for the entry in column (3), the following entry shall be substituted:—

(3)

"Satellite launch services.".

2. This notification shall come into force

with effect from 27th July, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 26th July, 2023.

Notification

No. 38/1/2017-Fin(R&C)(08/2023-Rate)/3709

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 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:—

In the notification, in Annexure III, for the words and figures "during the Financial Year _____ under forward charge", the words and figures "from the Financial Year _____under forward charge and have not reverted to reverse charge mechanism" shall be substituted.

2. This notification shall come into force with

effect from 27th July, 2023.

By order and in the name of the Governor

of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 26th July, 2023.

_______

Notification

No. 38/1/2017-Fin(R&C)(09/2023-Rate)/3708

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 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) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely:—

(1) (2)

(3)

"99B 1905 Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion";

(ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted, namely:—

(1) (2) (3)

"108A 2309 Fish soluble paste";

(iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely:—

(1) (2) (3)

"156B 2619 Linz-Donawitz (LD) Slag";

(iv) after S. No. 218A and entries relating thereto, the following S. No. and entries shall be inserted, namely:—

(1) (2) (3)

"218AA 56050020 Imitation zari thread or yarn known by any name in trade parlance";

B. in Schedule II–6%, against S. No. 137, for the entr y in column (3), the entry "Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) Immitation zari thread or yarn known by any name in trade parlance" shall be substituted;

C. in Schedule III–9%,

(i) against S. No. 16, in column (3), for the words "toasted bread and similar toasted products", the words "toasted bread and similar toasted products un-fried or un-cooked1617 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 16 (EXTRAORDINARY No. 3) 26TH JULY, 2023 snack pellets, by whatever name called, manufactured through process of extrusion" shall be substituted;

(ii) against S. No. 28, for the entry in column (3), the entry "Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag" shall be substituted;

2. This notification shall come into force on

the 27th day of July, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 26th July, 2023.

––––––––

Notification

No. 38/1/2017-Fin(R&C)(10/2023-Rate)/3707

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, on being satisfied that it is necessary in public interest so to do, hereby makes the following amendments in the notification No. 38/1/2017- -Fin(R&C)(26/2018-Rate), dated the 31st December, 2018, published in the Official Gazette, Extraordinary No. 2, Series I No. 39, dated the 31st December, 2018, namely:—

In the said notification,—

(A) in the opening paragraph, for the phrase "paragraph 4.41", the phrase "paragraph 4.40", shall be substituted;

(B) in the Explanation,—

(i) for clause (a), the following clause shall

be substituted, namely:—

"(a) "Foreign Trade Policy" means the Foreign Trade Policy, 2023, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st March, 2023, published in the Gazette of India, Extraordinary, Par t-II, Section 3, sub-section (ii) vide S. O. 1565 (E) dated the 31st March, 2023;"

(ii) for clause (b), the following clause

shall be substituted, namely:—

"(b) "Handbook of Procedures" means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell dated the 1st April, 2023;"

2. This notification shall come into force on

the 27th July, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 26th July, 2023.

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