1615

Panaji, 26th July, 2023 (Sravana 4, 1945)

SERIES I No. 16

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

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 after the 1st January 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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 16

(EXTRAORDINARY No. 3)

26TH JULY, 2023

1616

(B) in Annexure V,

(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) after 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.:-

Signature of Authorized representative:

Name Authorized Signatory :

Full Address of GTA:

(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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 16

(EXTRAORDINARY No. 3)

26TH JULY, 2027

1617

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 entry 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-cooked

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 16

(EXTRAORDINARY No. 3)

26TH JULY, 2023

1618

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,

Part-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.

www.goaprintingpress.gov.in

Printed and Published by the Director, Printing & Stationery,

Government Printing Press,

Mahatma Gandhi Road, Panaji-Goa 403 001.

PRICE – Rs. 4.00

PRINTED AT THE GOVERNMENT PRINTING PRESS, PANAJI-GOA—154/100—7/2023.