2189

Panaji, 19th October, 2023 (Asvina 27, 1945)

SERIES I No. 29

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)(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 further that where the

supplier of input service in the same line

of business charges State tax at a rate

EXTRAORDINARY

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 inserted,

namely:—

“Provided further 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

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 29

(EXTRAORDINARY)

19TH OCTOBER, 2023

2190

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)

the

Annexure:

Scheme

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 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 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”;

to a Governmental

Authority by way of-

(a) water supply;

(b) public health;

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

“Department of Posts”, the words and

brackets “and the Ministry 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

“Department of Posts”, the words and

brackets “and 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.

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 29

(EXTRAORDINARY )

19TH OCTOBER, 2023

2191

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 exercise of the powers conferred by 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 being

satisfied that it is necessary in the public

interest so to do, on the recommendations of

the Council, hereby makes the following

amendments in the Government notification

No. 38/1/2017-Fin(R&C)(15/2017-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 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 after 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:—

“(ia) services by way of transportation

of passengers by an omnibus except where

the person supplying such service through

electronic commerce operator is a

company.”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 29

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19TH OCTOBER, 2023

2192

(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

(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:—

(1)

(2)

(3)

“92A.

1703

Molasses”;

(ii) after S. No. 96 and the entries relating

thereto, the following S. No. and entries shall

be inserted, namely:—

(1)

(2)

(3)

“96A.

1901

Food preparation of millet

flour, in powder form,

containing at least 70%

millets by weight, pre-

packaged and labelled”;

(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:—

(1)

(2)

(3)

“25A.

2207

Spirits for industrial use”;

10 12

(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

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,

after S. No. 94 and the entries relating thereto,

the following S. No. and entries shall be

inserted, namely:—

(1)

(2)

(3)

“94A.

1901

Food preparation of millet

flour, in powder form,

containing at least 70%

millets by weight, other than

pre-packaged and labelled”;

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 29

(EXTRAORDINARY )

19TH OCTOBER, 2023

2193

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

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 entry 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.

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:—

(1)

(2)

(3)

“6AA.

5605

Imitation zari thread or yarn

made out of Metallised

polyester film/plastic film;

Explanation: This entry shall

apply for refund of input tax

credit only on polyester film/

plastic film”;

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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