Goa Gazette, No. 2324-29, 19 October 2023

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

RNI No. GOAENG/2002/6410

Panaji, 19th October, 2023 (Asvina 27, 1945) SERIES I No. 29 PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division __

Notification

38/1/2017-Fin(R&C)(12/2023-Rate)/3742

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 Government 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 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5%, the following condition shall be inserted, namely:—

"Provided fur ther that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.

Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' State tax at the rate of 6% (Rs. 48). If 'B' charges 'A' State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.";

(ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inser ted, namely:—

"Provided fur ther that where the supplier of input service in the same line of business charges State tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.

Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for2189 Suggestions are welcomed on e-mail: dir–[email protected] OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 29 (EXTRAORDINARY) 19TH OCTOBER, 2023 Rs. 800. 'C' charges 'B' State tax at the rate of 6% (Rs. 48). If 'B' charges 'A' State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.";

(iii) against serial number 34,

(a) in column (3), in item (iv), for the words "totalisator or a license to", the words "licensing a" shall be substituted;

(b) in column (3), item (v) and the entries

relating thereto shall be omitted;

(B) in the Annexure: Scheme of

Classification of Services,—

(i) serial number 696 and the entries

relating thereto shall be omitted;

(ii) serial number 698 and the entries

relating thereto shall be omitted.

2. This notification shall come into force with effect from the 20th day of October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 19th October, 2023.

______

Notification

38/1/2017-Fin(R&C)(13/2023-Rate)/3743 In the said notification, in the Table,—

(1) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely:—

(1) (2)

(3) (4) (5)

"3B Chapter Services provided Nil Nil";

99 to a Governmental

Authority by way of-

(a) water supply; (b) public health; (c) sanitation

conservancy;

(d) solid waste

management; and (e) slum improvement

and upgradation.

(2) against serial number 6, in column (3), in item (a), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

(3) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

(4) against serial number 8, in column (3) in the proviso, in item (i), after the words "Depar tment of Posts", the words and brackets "and the Ministr y of Railways (Indian Railways)" shall be inserted;

(5) against serial number 9, in column (3), in the first proviso, in item (i), after the words "Depar tment of Posts", the words and brackets "and the Ministr y of Railways (Indian Railways)" shall be inserted;

2. This notification shall come into force with effect from the 20th day of October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Notification

38/1/2017-Fin(R&C)(14/2023-Rate)/3744

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 recommenda- tions 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 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,—

(i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted;

(ii) against serial number 5A, in column (2), after the words "Services supplied by the Central Government", the words and brackets "[excluding the Ministry of Railways (Indian Railways)]" shall be inserted.

2. This notification shall come into force with effect from the 20th day of October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 19th October, 2023.

______

Notification

38/1/2017-Fin(R&C)(15/2023-Rate)/3745 In the said notification, in opening paragraph, for the words, brackets, letters and figures "specified in sub-item (b) of item 5 of Schedule II of the Goa Goods and Services Tax Act", the words "of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or af ter its first occupation, whichever is earlier", shall be substituted".

2. This notification shall come into force

with effect from the 20th October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 19th October, 2023.

–––––– Notification

38/1/2017-Fin(R&C)(16/2023-Rate)/3746

In exercise of the powers conferred by sub- section (5) of section 9 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)(17/2017-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 clause (i), for the words "omnibus or any other motor vehicle", the words "or any other motor vehicle except omnibus" shall be substituted;

(ii) after clause (i), the following clause

shall be inserted, namely:—

(iii) in the Explanation, after item (c), the

following item shall be inserted, namely,—

"(d) "Company" has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2013).".

2. This notification shall come into force with effect from the 20th day of October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (B) in Schedule III – 9%,

(i) against S. No. 13, in column (3), for the words and figures "of heading 1905", the words and figures "of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled" shall be substituted;

(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—

(R&C).

Porvorim, 19th October, 2023.

______

Notification

38/1/2017-Fin(R&C)(17/2023-Rate)/3747

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) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—

(C) in Schedule IV – 14%, S. No. 1 and the

entries relating thereto shall be omitted.

2. This notification shall come into force with effect from the 20th day of October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 19th October, 2023.

–––––– Notification

38/1/2017-Fin(R&C)(18/2023-Rate)/3748

(ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—

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 fur ther 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, after S. No. 94 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—

2. This notification shall come into force with effect from the 20th day of October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 18th October, 2023.

––––––– Notification

38/1/2017-Fin(R&C)(19/2023-Rate)/3749

Notification

38/1/2017-Fin(R&C)(20/2023-Rate)/3750

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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)(5/2017- 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, after S. No. 6A and the entries relating thereto, following S. No. and the entries shall be inserted, namely:—

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 recommenda- tions 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:—

In the said notification, in the Table, against S. No. 6, in column 4, for the entry, the following entr y may be substituted, namely:—

"Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union territory or a local authority."

2. This notification shall come into force with effect from the 20th day of October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 19th October, 2023.

2. This notification shall come into force with effect from the 20th day of October, 2023.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 19th October, 2023.

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