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SERIES I No. 48
Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
PUBLISHED BY AUTHORITY
Suggestions are welcomed on e-mail: dir–[email protected]
EXTRAORDINARY
Panaji, 1st March, 2024 (Phalguna 11, 1945)
GOVERNMENT OF GOA
Department of Law
Legal Affairs Division
___
Notification
7/4/2024-LA
The Goa Motor Vehicles Tax (Amendment)
Act, 2024 (Goa Act 5 of 2024) which has been
passed by the Legislative Assembly of Goa
on 07-02-2024 and assented to by the
Governor of Goa on 26-02-2024, is hereby
published for the general information of the
public.
Dnyaneshwar Raut Dessai, Joint Secretary
(Law).
Porvorim, 1st March, 2024.
_________
The Goa Motor Vehicles Tax
(Amendment) Act, 2024
(Goa Act 5 of 2024) [26-02-2024]
AN
ACT
further to amend the Goa Motor Vehicles Tax
Act, 1974 (Act No. 8 of 1974).
BE it enacted by the Legislative Assembly
of Goa in the Seventy-fifth Year of the
Republic of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Motor Vehicles Tax
(Amendment) Act, 2024.
(2) It shall be deemed to have come into
force with effect from the 15th day of
December, 2023.
2. Amendment of Schedule.— In the
Schedule appended to the Goa Motor
Vehicles Tax Act, 1974 (Act No. 8 of 1974)
(herein after referred to as the “principal
Act”),—
(i) in PART ‘A’,—
(I) in item (A),—
(a) after the entry against sub-item (I),
the following sub-item shall be inserted,
namely:—
“(I)(a) Motor cycles
The rates of tax as
used for renting
specified for motorcycles
under Rent a
in clauses (1), (2) and
Motor Cycle
(3) of item (B) of PART
Scheme, 1997.
‘B’ as one time tax at
the time of registration
of
new
vehicle.”;
(b) after entries against sub-item (V),
the following sub-item shall be inserted,
namely:—
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“(V)(a) Motor cab used
The rates of tax as
for renting under
specified for motor
Rent a Cab Scheme,
vehicles in clause
1989.
(6) of item (B) of PART
‘B’ as one time tax at the
time of registration
of new vehicle.”;
(II) after entries against item (C), the
following NOTE shall be inserted, namely:—
“Note:— If the vehicle as specified in
sub-item (I) (a) or (V) (a) of item (A) above is
already registered in the State of Goa, at the
time of re-registration and for assignment of
new registration mark no additional tax shall
be payable.”;
(ii) in PART ‘B’, for item (B), the following
item shall be substituted, namely:—
“(B) At the time of registration of new
vehicle:
(1) Motor cycle/Motor-
9% of the cost of
Scooter/Auto rickshaw
the Motor cycle/
irrespective of it’s
/Motor scooter/
horse power, whose
/Auto Rickshaw.
cost does not exceed
Rs. 1.50 lakhs.
(2) Motor cycle, irrespec-
12% of the cost of
tive of its horse power,
the Motor cycle.
whose cost exceeds
Rs. 1.50 lakhs but does
not exceed Rs. 3.0 lakhs
(3) Motor cycle, irrespec-
15% of the cost of
tive of its horse power,
the Motor cycle,
whose cost exceeds
provided maximum
Rs. 3.0 lakhs
total tax is Rs. 1.5
lakhs.
(4) Tricycle for every
Rs. 150/-.
25 kgs. weight or part
thereof.
(5) Construction equip-
9% of the cost of
ment vehicles as
the vehicle as one
defined under rule 2
time tax.
of the Central Motor
Vehicles Rules, 1989.
(6) Motor vehicles other
(i) 9% of the cost of
than specified in
vehicle, where
clauses (1) to (5) above
cost of vehicle
does not exceed
Rs. 10 lakhs.
(ii) 12% of the cost
of vehicle, where
cost of vehicle
exceeds Rs. 10
lakhs, but does
not exceed Rs. 20
lakhs.
(iii) 15% of the cost
of vehicle, where
the
cost
of
vehicle exceeds
Rs. 20 lakhs,
provided
that
the
maximum
total
tax
is
Rs. 15 lakhs.”
(III) Repeal and saving.— (1) The Goa
Motor
Vehicles
Tax
(Amendment)
Ordinance, 2023 (Ordinance No. 5 of 2023)
is hereby repealed.
(2) Notwithstanding such repeal,
anything done or any action taken under the
principal Act, as amended by the said
Ordinance, shall be deemed to have been
done or taken under the principal Act, as
amended by this Act.
SANDIP JACQUES,
Secretary to the
Secretariat,
Government of Goa,
Porvorim-Goa.
Law Department
Dated: 01-03-2024.
(Legal Affairs).
___
Notification
7/5/2024-LA
The Goa Labour Welfare Fund (Amendment)
Act, 2024 (Goa Act 4 of 2024) which has been
passed by the Legislative Assembly of Goa
on 09-02-2024 and assented to by the
Governor of Goa on 26-02-2024, is hereby
published for the general information of the
public.
Dnyaneshwar Raut Dessai, Joint Secretary
(Law).
Porvorim, 1st March, 2024.
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 48
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1ST MARCH, 2024
2875
The Goa Labour Welfare Fund
(Amendment) Act, 2024
(Goa Act 4 of 2024) [26-02-2024]
AN
ACT
further to amend the Goa Labour Welfare Fund
Act, 1986 (Act 4 of 1987).
BE it enacted by the Legislative Assembly
of Goa in the Seventy-fifth Year of the
Republic of India as follows:-
1. Short title and commencement.— (1) This
Act may be called the Goa Labour Welfare
Fund (Amendment) Act, 2024.
(2) It shall come into force at once.
2. Amendment of section 5.— In section 5
of the Goa Labour Welfare Fund Act, 1986
(Act 4 of 1987) (hereinafter referred to as the
“principal Act”), in sub-section (1), for the
expression “Commissioner, Labour”, the
expression “Secretary to the Government in
Labour Department” shall be substituted.
3. Amendment of section 20.— In section
20 of the principal Act, for sub-section (1),
the following sub-section shall be substituted,
namely:—
“(1) The Government shall appoint the
Commissioner, Labour and Employment as
Secretary of the Board, who shall be the
Chief Executive Officer of the Board.”
SANDIP JACQUES,
Secretary to the
Secretariat,
Government of Goa,
Porvorim-Goa.
Law Department
Dated: 01-03-2024.
(Legal Affairs).
________
Notification
7/6/2024-LA
The Goa Value Added Tax (Amendment)
Act, 2024 (Goa Act 7 of 2024) which has been
passed by the Legislative Assembly of Goa
on 07-02-2024 and assented to by the
Governor of Goa on 26-02-2024, is hereby
published for the general information of the
public.
Dnyaneshwar Raut Dessai, Joint Secretary
(Law).
Porvorim, 1st March, 2024.
________
The Goa Value Added Tax
(Amendment) Act, 2024
(Goa Act 7 of 2024) [26-02-2024]
AN
ACT
further to amend the Goa Value Added Tax
Act, 2005 (Goa Act 9 of 2005).
BE it enacted by the Legislative Assembly
of Goa in the Seventy-fifth Year of Republic of
India as follows:—
1. Short title and commencement.— (1)
This Act may be called the Goa Value Added
Tax (Amendment) Act, 2024.
(2) It shall be deemed to have come into
force on the 21st day of September, 2023.
2. Amendment of section 3.— In section 3
of the Goa Value Added Tax Act, 2005 (Goa
Act No. 9 of 2005), in sub-section (1), in the
proviso for the expression “90 days” the
expression “192 days” shall be substituted.
SANDIP JACQUES,
Secretary to the
Secretariat,
Government of Goa,
Porvorim-Goa.
Law Department
Dated: 01-03-2024.
(Legal Affairs).
________
Notification
7/7/2024-LA
The Goa Goods and Services Tax
(Amendment) Act, 2024 (Goa Act 6 of 2024)
which has been passed by the Legislative
Assembly of Goa on 07-02-2024 and assented
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to by the Governor of Goa on 26-02-2024, is
hereby published for the general information
of the public.
Dnyaneshwar Raut Dessai, Joint Secretary
(Law).
Porvorim, 1st March, 2024.
________
The Goa Goods and Services
Tax (Amendment) Act, 2024
(Goa Act 6 of 2024) [26-02-2024]
AN
ACT
further to amend the Goa Goods and Services
Tax Act, 2017 (Goa Act 4 of 2017).
BE it enacted by the Legislative Assembly
of Goa in the Seventy-fifth Year of the
Republic of India as follows:—
1. Short title and commencement.— (1) This
Act may be called the Goa Goods and
Services Tax (Amendment) Act, 2024.
(2) It shall be deemed to have come into
force on the 1st day of October, 2023.
2. Amendment of section 2.— In the Goa
Goods and Services Tax Act, 2017 (Goa Act 4
of 2017) (hereinafter referred to as the
“principal Act”), in section 2,—
(i) after clause (80), the following clauses
shall be inserted, namely:—
“(80A) “online gaming” means offering
of a game on the internet or an electronic
network and includes online money
gaming;
(80B) “online money gaming” means
online gaming in which players pay or
deposit money or money’s worth, including
virtual digital assets, in the expectation of
winning money or money’s worth,
including virtual digital assets, in any event
including game, scheme, competition or
any other activity or process, whether or
not its outcome or performance is based
on skill, chance or both and whether the
same is permissible or otherwise under
any other law for the time being in force;”;
(ii) after clause (102), the following clause
shall be inserted, namely:—
“(102A) “specified actionable claim”
means the actionable claim involved in or
by way of—
(i) betting;
(ii) casinos;
(iii) gambling;
(iv) horse racing;
(v) lottery; or
(vi) online money gaming;”;
(iii) in clause (105), the following proviso
shall be inserted at the end, namely:—
“Provided that a person who organizes
or arranges, directly or indirectly, supply
of specified actionable claims, including a
person who owns, operates or manages
digital or electronic platform for such
supply, shall be deemed to be a supplier of
such actionable claims, whether such
actionable claims are supplied by him or
through him and whether consideration in
money or money’s worth, including virtual
digital assets, for supply of such actionable
claims is paid or conveyed to him or
through him or placed at his disposal in
any manner, and all the provisions of this
Act shall apply to such supplier of specified
actionable claims, as if he is the supplier
liable to pay the tax in relation to the supply
of such actionable claims;”;
(iv) after clause (117), the following clause
shall be inserted, namely:—
“(117A) “virtual digital asset” shall have
the same meaning as assigned to it in
clause (47A) of section 2 of the Income Tax
Act, 1961 (43 of 1961);”.
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3. Amendment of section 24.— In section
24 of the principal Act,—
(i) in clause (xi), the word “and”
occurring at the end, shall be omitted;
(ii) after clause (xi), the following clause
shall be inserted, namely:—
“(xia) every person supplying online
money gaming from a place outside India
to a person in India; and”.
4. Amendment of Schedule III.— In
Schedule III of the principal Act, in paragraph
6, for the expression “lottery, betting and
gambling”, the words “specified actionable
claims” shall be substituted.
5. Transitory provision.— The amendments
made by this Act shall be without prejudice
to provisions of any other law for the time
being in force, providing for prohibiting,
restricting or regulating betting, casino,
gambling, horse racing, lottery or online
gaming.
6. Repeal and Saving.— (1) The Goa Goods
and Services Tax (Amendment) Ordinance,
2023 (Ordinance No. 3 of 2023) is hereby
repealed.
(2) Notwithstanding such repeal, anything
done or any action taken under the principal
Act, as amended by the said Ordinance, shall
be deemed to have been done or taken under
the principal Act, as amended by this Act.
SANDIP JACQUES,
Secretary to the
Secretariat,
Government of Goa,
Porvorim-Goa.
Law Department
Dated: 01-03-2024.
(Legal Affairs).
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