1233

SERIES I No. 28

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, 10th October, 2024 (Asvina 18, 1946)

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

–––

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:—

(1)

(2)

(3)

(4)

“5AB Service by way of

Any

renting of any

unregistered registered

property other than

person

person.”

residential dwelling

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

Goa,

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,—

(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

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10TH OCTOBER, 2024

1234

(b) in Schedule II - 6%, after S. No. 32B

and the entries relating thereto, the

following S. No. and entries shall be

inserted, namely:—

“32C

1905

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)”;

(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:—

“435A

9401 [other

Seats (other than those

than 9401

heading

9402),

10 00 or 9401

whether or not conver-

20 00]

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:—

“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.

Notification

38/1/2017-Fin(R&C)(06/2024-Rate)/26770

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

Any

76, 77, 78,79, scrap

unregistered registered

80 or 81

person

person”.

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

_______

Notification

38/1/2017-Fin(R&C)(07/2024-Rate)/26771

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

1235

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:—

(3)

(4)

(5)

“(ivb) Transportation of

2.5

Provided that of

passengers, with or with-

credit input tax

out accompanied bagg-

charged

age, by air, in a

goods used in

helicopter on seat

supplying

the

share basis.

service has not

been taken.

[Please refer to

clause

(iv)

paragraph 4 rela-

ting to Explana-

tion].”.

(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

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

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,—

(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

Supply of services

Nil

Nil”

9969 or

by way of providing

Heading

metering equipment

9986

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.

(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

that the

against conside-

research

ration received in

associa-

the form of grants

tion, uni-

supplied by—

v e r s i t y,

OFFICIAL GAZETTE — GOVT. OF GOA

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10TH OCTOBER, 2024

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(a) a Government

college or

Entity; or

other inst-

(b) a research asso-

i t u t i o n ,

ciation univer-

notified

sity, college or

under cla-

other institution,

uses (ii) or

notified under

(iii) of sub-

clauses (ii) or (iii)

section (1)

of sub-section (1)

of Section

of Section 35 of

35 of the

the Income Tax

I n c o m e

Act, 1961

Tax Act,

1961 is so

notified at

the time of

supply of

the rese-

arch and

develop-

ment ser-

vice”

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

Services of affilia-

Nil

Nil”

9992

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.

(D) for serial number 69 and the entries

relating thereto in columns (2), (3), (4) and

(5), the following shall be substituted,

namely:—

(1)

(2)

(3)

(4)

(5)

(1)

(2)

(3)

(4)

(5)

“69

Heading

Any services provi-

Nil

Nil”

9992 or

ded by—

Heading

(a)

the National Skill

9983 or

Development

Heading

Corporation set

9991

up by the

Government of

India;

(b) the National

Council for Voca-

tional Education

and Training;

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

OFFICIAL GAZETTE — GOVT. OF GOA

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10TH OCTOBER, 2024

1237

(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

(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:—

“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

further

amend

the

Government notification No. 38/1/2017-

Fin(R&C)(72) dated 21st September, 2018,

published

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

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10TH OCTOBER, 2024

1238

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),

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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