Reg. No. RNP/GOA/32/2024-2026
RNI No. GOAENG/2002/6410
SERIES I No. 28
Panaji, 10th October, 2024 (Asvina 18, 1946) PUBLISHED BY AUTHORITY
EXTRAORDINARY
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
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Notification
38/1/2017-Fin(R&C)(09/2024-Rate)/26768
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
recommendations of the Council, hereby
makes the following further amendments in
the Government notification No. 38/1/2017-
Fin(R&C)(13/2017-Rate) dated 30th June,
2017, published in the Official Gazette,
Extraordinary No. 3, Series I No. 13 dated
the 30th June, 2017, namely:—
1. In the said notification, in the Table, after
serial number 5AA and the entries relating
thereto, the following serial number and
entries relating thereto in columns (2), (3) and
(4) shall be inserted, namely:—
2. This notification shall come into force with effect from the 10th day of October, 2024.
By order and in the name of the
Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 9th October, 2024.om
_______
Notification
38/1/2017-Fin(R&C)(05/2024-Rate)/26769
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,—
| (1) | (2) | (3) | (4) |
| "5AB Service by way of | renting of any property other than residential dwelling | Any unregistered person | Any registered person." |
(a) after Schedule I -2.5%, in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely:—
"(233) Trastuzumab Deruxtecan
(234) Osimertinib
(235) Durvalumab";
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 28 (EXTRAORDINARY) 10TH OCTOBER, 2024(b) in Schedule II - 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—
Notification
38/1/2017-Fin(R&C)(06/2024-Rate)/26770
| "32C | 1905 90 30 | Extruded or expanded products, savoury or salted (other than unfried or un-cooked snack pellets, by what- ever name called, manufactured through process of extrusion)"; |
(c) in Schedule III - 9%,—
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 recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017- Fin(R&C)(4/2017-Rate) dated 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. 7 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "8. | 72, 73,74,75, Metal 76, 77, 78,79, 80 or 81 | scrap | Any unregistered person | Any registered person". |
(i) against S. No. 16, in column (3), for the words "un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion", the words "un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted" shall be substituted;
(ii) for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely:—
2. This notification shall come into force on
the 10th day of October, 2024.
By order and in the name of the
Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 9th October, 2024.om
| "435A | 9401 [other than 9401 10 00 or 9401 20 00] | Seats (other than those of heading 9402), whether or not conver- tible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles"; |
(d) in Schedule IV - 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—
_______
Notification
38/1/2017-Fin(R&C)(07/2024-Rate)/26771
| "210A | 9401 20 00 | Seats of a kind used for motor vehicles". |
2. This notification shall come into force on
the 10th day of October, 2024.
By order and in the name of the
Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance
(R&C).
Porvorim, 9th October, 2024.
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), 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 30th June, OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 28 (EXTRAORDINARY) 10TH OCTOBER, 2024 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13 dated the 30th June, 2017 namely:—
1. In the said notification, in the Table, against serial number 8,
(i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely:—
amendment fur ther to amend the Government notification No. 38/1/2017- Fin(R&C)(12/2017-Rate) dated 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,
1. (i) In the said notification, in the Table,—
| (3) | (4) | (5) |
| "(ivb) Transportation of passengers, with or with- out accompanied bagg- age, by air, in a helicopter on seat share basis. | 2.5 | Provided that of credit input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 4 rela- ting to Explana- tion].". |
(A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "25A Heading | 9969 or Heading 9986 | Supply of services by way of providing metering equipment on rent, testing for meters/transformers/ /capacitors etc., releasing electricity connection, shifting of meter/service lines, issuing dup- licate bill etc., which are incidental or ancillary to the supply of transmission and distribution of elec- tricity provided by electricity transmis- sion and distribution utilities to their consumers. | Nil | Nil" |
(ii) in column (3), in term (vii), after the brackets and figures "(iva),", the brackets and figures "(ivb)," shall be inserted.
2. This notification shall come into force with effect from the 10th day of October, 2024.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 9th October, 2024.om
––––––
Notification
38/1/2017-Fin(R&C)(08/2024-Rate)/26772 (B) after serial number 44 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "44A Heading Research and dev- Nil Provided 9981 | elopment services against conside- ration received in the form of grants supplied by— | that the research associa- tion, uni- v e r s i t y, |
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 OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 28 (EXTRAORDINARY) 10TH OCTOBER, 2024 (1) (2) (3) (4) (5) (1) (2) (3) (4) (5)
| (1) | (2) | (3) | (4) | (5) |
| "69 | Heading 9992 or Heading 9983 or Heading 9991 | Any services provi- ded by— (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Voca- tional Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recogni- zed by the Natio- nal Council for Vocational Educa- tion and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Traininig, in relation to— (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or | Nil | Nil" |
| (a) a Government Entity; or (b) a research asso- ciation univer- sity, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of Section 35 of the Income Tax Act, 1961 | college or other inst- i t u t i o n , n o t i f i e d under cla- uses (ii) or (iii) of sub- section (1) of Section 35 of the I n c o m e Tax Act, 1961 is so notified at the time of supply of the rese- arch and develop- ment ser- vice" |
(C) after serial number 66 and the
entries relating thereto, the following
serial number and entries relating
thereto in columns (2), (3), (4) and (5)
shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| "66A Heading | 9992 | Services of affilia- tion provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, local authority, Govern- mental authority or Government entity. | Nil | Nil" |
(D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted,
namely:—
OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 28 (EXTRAORDINARY) 10TH OCTOBER, 2024(1) (2) (3) (4) (5) recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017- Fin(R&C)(4) dated 21st June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 11 dated 21st June, 2017, namely:—
In the said notification, after the opening paragraph, the following proviso shall be inserted, namely:—
| (1) | (2) | (3) | (4) | (5) |
| (iii) any National Skill Qualification framework aligned ed qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. |
(E) against serial number 71, in column (3), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
(ii) in paragraph 2 of the said notification,
(A) in item (h),—
(a) in sub-item (i), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
(b) in sub-item (ii), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
2. This notification shall come into force with effect from the 10th day of October, 2024.
By order and in the name of the
Governor of Goa.
Pranab G. Bhat , Under Secretary, Finance
(R&C).
Porvorim, 9th October, 2024.o
_______
Notification
38/1/2017-Fin(R&C)(280)/26797
In exercise of the powers conferred by sub-section (2) of Section 23 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the "Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975).".
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, 10th October, 2024.o
_____
Notification
38/1/2017-Fin(R&C)(281)/26798
In exercise of the powers conferred by sub-section (3) of Section 1 read with Section 51 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), hereafter in this notification referred to as the said Act, the Government of Goa, on the recommendations of the Council, hereby makes the following amendment fur ther to amend the Government notification No. 38/1/2017- Fin(R&C)(72) dated 21st September, 2018, published in the Official Gazette, Extraordinary No. 2, Series I No. 25 dated the 21st September, 2018, namely:—
In the said notification,
(i) after clause (c) and before the first proviso, the following clause shall be inserted,—
"(d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 28 (EXTRAORDINARY) 10TH OCTOBER, 2024 to the Customs Tariff Act, 1975 (51 of 1975), from other registered person";
(ii) for the third proviso, the following
proviso shall be substituted, namely—
"Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification."
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, 10th October, 2024.o
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