1141

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 28

( EXTRAORDINARY )

13TH OCTOBER, 2006

459

__________________________________________________________________________________________

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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”;

SERIES I No. 15

Panaji, 15th July, 2024 (Ashadha 24, 1946)

Reg. No. RNP/GOA/32/2024-26

RNI No. GOAENG/2002/6410

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 15

(EXTRAORDINARY)

15TH JULY, 2024

460

(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;

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)(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, 2024

461

In 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;

(d) battery operated car services.

Nil

Chapter 99

Services

provided

one

zone/division

under

Ministry of Railways (Indian Railways) to another

zone(s)/division(s) under Ministry of Railways (Indian

Railways).

Nil

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”;

OFFICIAL GAZETTE — GOVT. OF GOA

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(EXTRAORDINARY)

15TH JULY, 2024

462

(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

Hostels,

Camps,

Paying

Guest

accommodations and the like.”;

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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