Reg. No. RNP/GOA/32/2024-26
RNI No. GOAENG/2002/6410
SERIES I No. 15
Panaji, 15th July, 2024 (Ashadha 24, 1946) EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
—–
Notification
38/1/2017-Fin(R&C)(02/2024-Rate)/26035
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 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 II – 6%,—
(i) after serial number 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| "121A | 4819 10, 4819 20 | Cartons, boxes and cases of,– (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board"; |
(ii) after serial number 180 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| "180A | 7310, 7323, 7612, or 7615 | Milk cans made of Iron, Steel, or Aluminium"; |
(iii) after serial number 183 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| "183A | 7321 or 8516 | Solar cookers"; |
(iv) against serial number 199, in column (3), after the word "brooders", the words and symbol "; parts thereof" shall be inserted;
(B) in Schedule III – 9%,—
(i) for serial number 153A and the entries relating thereto, the following serial number and entries shall be substituted, namely:—
| "153A | 4819 (except 4819 10, 4819 20) | All Goods (other than cartons, boxes and cases of,– (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board)"; |
(ii) against serial number 224, after the word "equipment", the words and symbols "; other than Milk cans made of Iron, or Steel" shall be inserted;
(iii) against serial number 235, in column (3), at the end, for the words, "and wood burning stoves of iron or steel", the words, " , wood burning stoves of iron or steel, and solar cookers" shall be substituted;
(iv) against serial number 273, after the words "boxes, etc.", the words and symbols "; other than Milk cans made of Aluminium" shall be inserted;
(v) against serial number 275A, after the words "Utensils", the words and symbol "; Milk cans made of Aluminium" shall be inserted;
(vi) against serial number 378A, in column (3), for the words and symbol "domestic purposes;" , the words, symbol and brackets "domestic purposes [other than solar cookers];" shall be substituted;
(C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:—
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.".
2. This notification shall come into force with immediate effect.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R & C).
Porvorim, 15th July, 2024.
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Notification
38/1/2017-Fin(R&C)(03/2024-Rate)/26036
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 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:—
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 15 (EXTRAORDINARY) 15TH JULY, 2024In the said notification, after the Schedule, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely:—
"Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression 'pre-packaged and labelled'.".
2. This notification shall come into force with immediate effect.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R & C).
Porvorim, 15th July, 2024.
—–
Notification
38/1/2017-Fin(R&C)(04/2024-Rate)/26037
In exercise of the powers conferred by sub-section (3) and sub-section (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 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,—
(A) after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "9E | Chapter 99 | Services provided by Ministry of Railways (Indian Railways) to individuals by way of— (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; cloak room services; (c) (d) battery operated car services. | Nil | Nil |
| 9F | Chapter 99 | Services provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways). | Nil | Nil |
| 9G | Chapter 99 | Services provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration. | Nil | Nil"; |
(B) in serial number 12,—
(i) in column (2), the words and figures "Heading 9963 or" shall be omitted;
(ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so re-numbered, the following Explanation shall be inserted, namely:—
"Explanation 2.— Nothing contained in this entry shall apply to—
(a) accommodation services for students in student residences;
(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.";
(C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "12A | Heading 9963 | Supply of accommodation services having value of supply less than or equal to twenty thousand rupees per person per month provided that the accommodation service is supplied for a minimum continuous period of ninety days. | Nil | Nil". |
2. This notification shall come into force with immediate effect.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R & C).
Porvorim, 15th July, 2024.
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