SERIES II No. 11

PUBLISHED BY AUTHORITY

RNI No. GOAENG/2002/6410

Reg. No. RNP/GOA/32/2024-2026

Panaji, 14th June, 2024 (Jyaistha 24, 1946)

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267

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Office of the Commissioner of Commercial Taxes

——

Order

No. CCT/26-2/2024-25/82/993

In exercise of the powers conferred by sub-section (2) of Section 4 of the Goa Goods and Services Tax

Act, 2017 (hereinafter referred to as the “said Act”), read with Rule 109A of the rules made thereunder and

in supersession of Notification No. CCT/26-2/2018-19/79/2777 dated 16th December, 2022, published in the

Official Gazette, Extraordinary No. 3, Series II No. 37 dated 16th December, 2022, except as regards things

done or omitted to be done before such supersession, I, the undersigned Commissioner of State Tax hereby

specify the jurisdiction of the Appellate Authority as under:-

Sr.

Appellate Authority under

Authority specified

Jurisdiction

No.

Rule of the Goa G. S. T. Rules, 2017

1

2

3

4

1.

109A (1) (a) where decision or order

Additional Commissioner

North Goa District.

is passed by the Deputy Commissioner

of State Tax-I (North)

2.

109A (1) (a) where decision or order

Additional Commissioner

South Goa District.

is passed by the Deputy Commissioner

of State Tax-II (South)

3.

109A (1) (b) where decision or order

Deputy Commissioner of

Entire State of Goa.

is passed by the State Tax Officer or the

State Tax in-charge of

Assistant State Tax Officer

Appeals Section

This Notification shall come into force with immediate effect.

S. S. Gill, IAS, Commissioner of State Tax.

Panaji, 13th June, 2024.

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