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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
No. 3
Panaji, 11th October, 2024 (Asvina 19, 1946)
GOVERNMENT OF GOA
Department of Law
Legal Affairs Division
___
Notification
8/6/2024-LA-182
The Goa Goods and Services Tax
(Amendment) Ordinance, 2024 (Ordinance
No. 6 of 2024) which has been promulgated
by the Hon’ble Governor of Goa on
10-10-2024 is hereby published for the general
information of the public.
Dnyaneshwar Raut Dessai, Joint Secretary
(Law).
Porvorim, 11th October, 2024.
––––––
The Goa Goods and Services Tax
(Amendment) Ordinance, 2024
(Ordinance No. 6 of 2024)
Promulgated by the Governor of Goa in the
Seventy-fifth Year of the Republic of India.
I, P. S. Sreedharan Pillai, Governor of Goa,
in the Seventy-fifth Year of the Republic of
India, promulgate “The Goa Goods and
Services Tax (Amendment) Ordinance, 2024
(Ordinance No. 6 of 2024)”.
An Ordinance further to amend the Goa
Goods and Services Tax Act, 2017 (Goa Act 4
of 2017).
Whereas, the Legislative Assembly of the
State of Goa is not in session and the Governor
of Goa is satisfied that circumstances exist
which render it necessary for him to take
immediate action.
Now, therefore, in exercise of the powers
conferred by clause (1) of article 213 of the
Constitution of India, the Governor of Goa is
pleased to promulgate the following
Ordinance, namely:––
1. Short title and commencement.— (1) This
Ordinance may be called the Goa Goods and
Services Tax (Amendment) Ordinance, 2024.
(2) Save as otherwise provided in this
Ordinance, the provisions of this Ordinance
shall come into force on such date, as the
Government may, by notification in the Official
Gazette, appoint.
Provided that different dates may be
appointed for different provisions of this
Ordinance and any reference in any such
provisions to the commencement of this
Ordinance shall be construed as a reference
to the coming into force of that provision.
2. Amendment of section 9.— In the Goa
Goods and Services Tax Act, 2017 (Goa Act 4
of 2017) (hereinafter referred to as the
“principal Act”), in section 9, in sub-section
(1), after the words “alcoholic liquor for
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human consumption”, the words “and un-
denatured extra neutral alcohol or rectified
spirit used for manufacture of alcoholic liquor,
for human consumption” shall be inserted.
3. Amendment of section 10.— In section
10 of the principal Act, in sub-section (5),
after the words and figures “section 73 or
section 74”, the words, figures and letter “or
section 74A” shall be inserted.
4. Insertion of new section 11A.— After
section 11 of the principal Act, the following
section shall be inserted, namely:—
“11A. Power not to recover Goods and
Services Tax not levied or short-levied as a
result of general practice.— Notwith-
standing anything contained in this Act, if
the Government is satisfied that—
(a) a practice was, or is, generally
prevalent regarding levy of State tax
(including non-levy thereof) on any
supply of goods or services or both; and
(b) such supplies were, or are, liable to,—
(i) State tax, in cases where
according to the said practice, State
tax was not, or is not being, levied, or
(ii) a higher amount of State tax than
what was, or is being, levied, in
accordance with the said practice,
the Government may, on the recommen-
dation of the Council, by notification in the
Official Gazette, direct that the whole of
the State tax payable on such supplies, or,
as the case may be, the State tax in excess
of that payable on such supplies, but for
the said practice, shall not be required to
be paid in respect of the supplies on which
the State tax was not, or is not being levied,
or was, or is being, short-levied, in
accordance with the said practice.”.
5. Amendment of section 13.–– In section
13 of the principal Act, in sub-section (3),—
(i) in clause (b), for the words “by the
supplier:”, the words “by the supplier, in
cases where invoice is required to be
issued by the supplier; or” shall be
substituted;
(ii) after clause (b), the following clause
shall be inserted, namely:—
“(c) the date of issue of invoice by the
recipient, in cases where invoice is to
be issued by the recipient:”;
(iii) in the first proviso, after the words,
brackets and letter “or clause (b)”, the
words, brackets and letter “or clause (c)”
shall be inserted.
6. Amendment of section 16.— In section
16 of the principal Act, with effect from the
1st day of July, 2017, after sub-section (4),
the following sub-sections shall be inserted,
namely:—
“(5) Notwithstanding anything contained
in sub-section (4), in respect of an invoice
or debit note for supply of goods or services
or both pertaining to the Financial Years
2017-18, 2018-19, 2019-20 and 2020-21, the
registered person shall be entitled to take
input tax credit in any return under section
39 which is filed upto the thirtieth day of
November, 2021.
(6) Where registration of a registered
person is cancelled under section 29 and
subsequently
the
cancellation
of
registration is revoked by any order, either
under section 30 or pursuant to any order
made by the Appellate Authority or the
Appellate Tribunal or court and where
availment of input tax credit in respect of
an invoice or debit note was not restricted
under sub-section (4) on the date of order
of cancellation of registration, the said
person shall be entitled to take the input
tax credit in respect of such invoice or debit
note for supply of goods or services or both,
in a return under section 39,—
(i) filed upto thirtieth day of November
following the financial year to which such
invoice or debit note pertains or
furnishing of the relevant annual return,
whichever is earlier; or
(ii) for the period from the date of
cancellation of registration or the
effective date of cancellation of
registration, as the case may be, till the
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date of order of revocation of cancellation
of registration, where such return is filed
within thirty days from the date of order
of
revocation
of
cancellation
of
registration, whichever is later.”.
7. Amendment of section 17.–– In section
17 of the principal Act, in sub-section (5), in
clause (i), for the words and figures “sections
74, 129 and 130”, the words and figures
“section 74 in respect of any period upto
Financial Year 2023-24” shall be substituted.
8. Amendment of section 21.— In section
21 of the principal Act, after the words and
figures “section 73 or section 74”, the words,
figures and letter “or section 74A” shall be
inserted.
9. Amendment of section 30.— In section
30 of the principal Act, in sub-section (2),
after the proviso, the following proviso shall
be inserted, namely:—
“Provided further that such revocation
of cancellation of registration shall be
subject to such conditions and restrictions,
as may be prescribed.”.
10.
Amendment of section 31.— In section
31 of the principal Act, in sub-section (3),—
(i) in clause (f), after the words and
figure “of section 9 shall”, the words “,
within the period as may be prescribed,”
shall be inserted;
(ii) after clause (g), the following
Explanation shall be inserted, namely:—
“Explanation.— For the purposes of
clause (f), the expression “supplier who
is not registered” shall include the
supplier who is registered solely for the
purpose of deduction of tax under section
51.”.
11. Amendment of section 35.— In section
35 of the principal Act, in sub-section (6),
after the words and figures “section 73 or
section 74”, the words, figures and letter “or
section 74A” shall be inserted.
12. Amendment of section 39.––In section
39 of the principal Act, for sub-section (3),
the following sub-section shall be substituted,
namely:––
“(3) Every registered person required to
deduct tax at source under section 51 shall
electronically furnish a return for every
calendar month of the deductions made
during the month in such form and manner
and within such time as may be prescribed:
Provided that the said registered person
shall furnish a return for every calendar
month whether or not any deductions have
been made during the said month.”.
13. Amendment of section 49.–– In section
49 of the principal Act, in sub-section (8), in
clause (c), after the words and figures
“section 73 or section 74”, the words, figures
and letter “or section 74A” shall be inserted.
14. Amendment of section 50.–– In section
50 of the principal Act, in sub-section (1), in
the proviso, after the words and figures
“section 73 or section 74”, the words, figures
and letter “or section 74A” shall be inserted.
15. Amendment of section 51.–– In section
51 of the principal Act, in sub-section (7),
after the words and figures “section 73 or
section 74”, the words, figures and letter “or
section 74A” shall be inserted.
16. Amendment of section 54.–– In section
54 of the principal Act,––
(i) in sub-section (3), the second proviso
shall be omitted;
(ii) after sub-section (14) and before the
Explanation, the following sub-section shall
be inserted, namely:––
“(15) Notwithstanding anything
contained in this section, no refund of
unutilised input tax credit on account of
zero rated supply of goods or of
integrated tax paid on account of zero
rated supply of goods shall be allowed
where such zero rated supply of goods
is subjected to export duty.”.
17. Amendment of section 61.–– In section
61 of the principal Act, in sub-section (3),
after the words and figures “section 73 or
section 74”, the words, figures and letter “or
section 74A” shall be inserted.
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18. Amendment of section 62.–– In section
62 of the principal Act, in sub-section (1),
after the words and figures “section 73 or
section 74”, the words, figures and letter “or
section 74A” shall be inserted.
19. Amendment of section 63.––In section
63 of the principal Act, after the words and
figures “section 73 or section 74”, the words,
figures and letter “or section 74A” shall be
inserted.
20. Amendment of section 64.–– In section
64 of the principal Act, in sub-section (2),
after the words and figures “section 73 or
section 74”, the words, figures and letter “or
section 74A” shall be inserted.
21. Amendment of section 65.––In section
65 of the principal Act, in sub-section (7),
after the words and figures “section 73 or
section 74”, the words, figures and letter “or
section 74A” shall be inserted.
22. Amendment of section 66.––In section
66 of the principal Act, in sub-section (6),
after the words and figures “section 73 or
section 74”, the words, figures and letter “or
section 74A” shall be inserted.
23.
Amendment of section 70.–– In section
70 of the principal Act, after sub-section (1),
the following sub-section shall be inserted,
namely:––
“(1A) All persons summoned under sub-
section (1) shall be bound to attend, either
in
person
or
by
an
authorised
representative, as such officer may direct,
and the person so appearing shall state
the truth during examination or make
statements or produce such documents and
other things as may be required.”.
24. Amendment of section 73.–– In section
73 of the principal Act,––
(i) in the title, after the words
“Determination of tax”, the words and
figures “, pertaining to the period upto
Financial Year 2023-24,” shall be inserted;
(ii) after sub-section (11), the following
sub-section shall be inserted, namely:––
“(12) The provisions of this section
shall be applicable for determination of
tax pertaining to the period upto
Financial Year 2023-24.”.
25. Amendment of section 74.–– In section
74 of the principal Act,–
(i) in the title, after the words
“Determination of tax”, the words and
figures “, pertaining to the period upto
Financial Year 2023-24,” shall be inserted;
(ii) after sub-section (11) and before
Explanation 1, the following sub-section
shall be inserted, namely:––
“(12) The provisions of this section
shall be applicable for determination of
tax pertaining to the period upto
Financial Year 2023-24.”;
(iii) the Explanation 2 shall be omitted.
26. Insertion of new section 74A.–– After
section 74 of the principal Act, the following
section shall be inserted, namely:––
“74A. Determination of tax not paid or
short paid or erroneously refunded or input
tax credit wrongly availed or utilised for
any reason pertaining to Financial Year
2024-25 onwards. — (1) Where it appears
to the proper officer that any tax has not
been paid or short paid or erroneously
refunded, or where input tax credit has
been wrongly availed or utilised, he shall
serve notice on the person chargeable with
tax which has not been so paid or which
has been so short paid or to whom the
refund has erroneously been made, or who
has wrongly availed or utilised input tax
credit, requiring him to show cause as to
why he should not pay the amount
specified in the notice along with interest
payable thereon under section 50 and a
penalty leviable under the provisions of this
Act or the rules made thereunder:
Provided that no notice shall be issued,
if the tax which has not been paid or short
paid or erroneously refunded or where
input tax credit has been wrongly availed
or utilised in a financial year is less than
one thousand rupees.
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(2) The proper officer shall issue the
notice under sub-section (1) within forty-
two months from the due date for furnishing
of annual return for the financial year to
which the tax not paid or short paid or
input tax credit wrongly availed or utilised
relates to or within forty-two months from
the date of erroneous refund.
(3) Where a notice has been issued for
any period under sub-section (1), the
proper officer may serve a statement,
containing the details of tax not paid or
short paid or erroneously refunded or input
tax credit wrongly availed or utilised for
such periods other than those covered
under sub-section (1), on the person
chargeable with tax.
(4) The service of such statement shall
be deemed to be service of notice on such
person under sub-section (1), subject to the
condition that the grounds relied upon for
such tax periods other than those covered
under sub-section (1) are the same as are
mentioned in the earlier notice.
(5) The penalty in case where any tax
which has not been paid or short paid or
erroneously refunded, or where input tax
credit has been wrongly availed or
utilised,—
(i) for any reason, other than the
reason
of
fraud
or
any
wilful-
misstatement or suppression of facts to
evade tax, shall be equivalent to ten per
cent. of tax due from such person or ten
thousand rupees, whichever is higher;
(ii) for the reason of fraud or any wilful-
misstatement or suppression of facts to
evade tax shall be equivalent to the tax
due from such person.
(6) The proper officer shall, after
considering the representation, if any, made
by the person chargeable with tax,
determine the amount of tax, interest and
penalty due from such person and issue
an order.
(7) The proper officer shall issue the
order under sub-section (6) within twelve
months from the date of issuance of notice
specified in sub-section (2):
Provided that where the proper officer
is not able to issue the order within the
specified period, the Commissioner, or an
officer authorised by the Commissioner
senior in rank to the proper officer but not
below the rank of Additional Commissioner
of State Tax, may, having regard to the
reasons for delay in issuance of the order
under sub-section (6), to be recorded in
writing, before the expiry of the specified
period, extend the said period further by a
maximum of six months.
(8) The person chargeable with tax
where any tax has not been paid or short
paid or erroneously refunded, or where
input tax credit has been wrongly availed
or utilised for any reason, other than the
reason of fraud or any willful misstatement
or suppression of facts to evade tax, may,–
(i) before service of notice under sub-
section (1), pay the amount of tax along
with interest payable under section 50
of such tax on the basis of his own
ascertainment of such tax or the tax as
ascertained by the proper officer and
inform the proper officer in writing of
such payment, and the proper officer, on
receipt of such information shall not
serve any notice under sub-section (1)
or the statement under sub-section (3),
as the case may be, in respect of the tax
so paid or any penalty payable under
the provisions of this Act or the rules
made thereunder;
(ii) pay the said tax along with interest
payable under section 50 within sixty
days of issue of show cause notice, and
on doing so, no penalty shall be payable
and all proceedings in respect of the said
notice shall be deemed to be concluded.
(9) The person chargeable with tax,
where any tax has not been paid or short
paid or erroneously refunded or where
input tax credit has been wrongly availed
or utilised by reason of fraud, or any wilful-
misstatement or suppression of facts to
evade tax, may,––
(i) before service of notice under sub-
section (1), pay the amount of tax along
with interest payable under section 50 and
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a penalty equivalent to fifteen per cent. of
such tax on the basis of his own
ascertainment of such tax or the tax as
ascertained by the proper officer and inform
the proper officer in writing of such
payment, and the proper officer, on receipt
of such information, shall not serve any
notice under sub-section (1), in respect of
the tax so paid or any penalty payable
under the provisions of this Act or the rules
made thereunder;
(ii) pay the said tax along with interest
payable under section 50 and a penalty
equivalent to twenty-five per cent. of such
tax within sixty days of issue of the notice,
and on doing so, all proceedings in respect
of the said notice shall be deemed to be
concluded;
(iii) pay the tax along with interest
payable thereon under section 50 and a
penalty equivalent to fifty per cent. of such
tax within sixty days of communication of
the order, and on doing so, all proceedings
in respect of the said notice shall be
deemed to be concluded.
(10) Where the proper officer is of the
opinion that the amount paid under clause
(i) of sub-section (8) or clause (i) of sub-section
(9) falls short of the amount actually payable,
he shall proceed to issue the notice as
provided for in sub-section (1) in respect of
such amount which falls short of the amount
actually payable.
(11) Notwithstanding anything contained
in clause (i) or clause (ii) of sub-section (8),
penalty under clause (i) of sub-section (5)
shall be payable where any amount of self-
-assessed tax or any amount collected as tax
has not been paid within a period of thirty
days from the due date of payment of such
tax.
(12) The provisions of this section shall be
applicable for determination of tax pertaining
to the Financial Year 2024-25 onwards.
Explanation 1.–– For the purposes of this
section,—
(i) the expression “all proceedings in
respect of the said notice” shall not include
proceedings under section 132;
(ii) where the notice under the same
proceedings is issued to the main person
liable to pay tax and some other persons,
and such proceedings against the main
person have been concluded under this
section, the proceedings against all the
persons liable to pay penalty under
sections 122 and 125 are deemed to be
concluded.
Explanation 2.–– For the purposes of this
Act, the expression “suppression” shall mean
non-declaration of facts or information which
a taxable person is required to declare in the
return, statement, report or any other
document furnished under this Act or the
rules made thereunder, or failure to furnish
any information on being asked for, in writing,
by the proper officer.
27. Amendment of section 75.–– In section
75 of the principal Act,––
(i) in sub-section (1), after the word and
figures “section 74”, the words, brackets,
figures and letter “or sub-sections (2) and
(7) of section 74A” shall be inserted;
(ii) after sub-section (2), the following
sub-section shall be inserted, namely:––
“(2A) Where any Appellate Authority
or Appellate Tribunal or court concludes
that the penalty under clause (ii) of sub-
section (5) of section 74A is not
sustainable for the reason that the
charges of fraud or any willful
misstatement or suppression of facts to
evade tax has not been established
against the person to whom the notice
was issued, the penalty shall be payable
by such person, under clause (i) of sub-
section (5) of section 74A.”;
(iii) for sub-section (10), the following
sub-section shall be substituted, namely:—
“(10) The adjudication proceedings
shall be deemed to be concluded, if the
order is not issued within the period
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specified in sub-section (10) of section
73 or in sub-section (10) of section 74 or
in sub-section (7) of section 74A.”;
(iv) in sub-section (11), after the word
and figures “section 74”, the words,
brackets, figures and letter “or sub-section
(7) of section 74A” shall be inserted;
(v) in sub-section (12), after the words
and figures “section 73 or section 74”, the
words, figures and letter “or section 74 A”
shall be inserted;
(vi) in sub-section (13), after the words
and figures “section 73 or section 74”, the
words, figures and letter “or section 74 A”
shall be inserted.
28. Amendment of section 104.––In section
104 of the principal Act, in sub-section (1), in
the Explanation, after the word and figures
“section 74”, the words, brackets, figures and
letter “or sub-sections (2) and (7) of section
74A” shall be inserted.
29. Amendment of section 107.— In section
107 of the principal Act,—
(i) in sub-section (6), in clause (b), for
the word “twenty five”, the word “twenty”
shall be substituted;
(ii) in sub-section (11), in the second
proviso, after the words and figures
“section 73 or section 74”, the words,
figures and letter “or section 74 A” shall
be inserted.
30. Amendment of section 112.— In section
112 of the principal Act,—
(i) with effect from the 1st day of August,
2024, in sub-section (1), after the words “from
the date on which the order sought to be
appealed against is communicated to the
person preferring the appeal”, the words “;
or the date, as may be notified by the
Government, on the recommendations of the
Council, for filing appeal before the Appellate
Tribunal under this Act, whichever is later”
shall be inserted;
(ii) with effect from the 1st day of August,
2024, in sub-section (3), after the words “from
the date on which the said order has been
passed”, the words “; or the date, as may be
notified by the Government, on the
recommendations of the Council, for the
purpose of filing application before the
Appellate Tribunal under this Act, whichever
is later,” shall be inserted;
(iii) in sub-section (6), after the words,
brackets and figure “after the expiry of the
period referred to in sub-section (1)”, the
words, brackets and figure “or permit the
filing of an application within three months
after the expiry of the period referred to in
sub-section (3)” shall be inserted;
(iv) in sub-section (8), in clause (b),—
(a) for the words “twenty per cent.”, the
words “ten per cent.” shall be substituted;
(b) for the words “fifty crore rupees”,
the words “twenty crore rupees” shall be
substituted.
31. Amendment of section 122.––In section
122 of the principal Act, with effect from the
1st day of October, 2023, in sub-section (1B),
for the words “Any electronic commerce
operator who”, the words and figures “Any
electronic commerce operator, who is liable
to collect tax at source under section 52,”
shall be substituted.
32. Amendment of section 127.––In section
127 of the principal Act, after the words and
figures “section 73 or section 74”, the words,
figures and letter “or section 74A” shall be
inserted.
33. Insertion of new section 128A.–– After
section 128 of the principal Act, the following
section shall be inserted, namely:––
“128A. Waiver of interest or penalty or
both relating to demands raised under
section 73, for certain tax periods.— (1)
Notwithstanding anything to the contrary
contained in this Act, where any amount
of tax is payable by a person chargeable
with tax in accordance with,—
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(a) a notice issued under sub-section (1)
of section 73 or a statement issued under
sub-section (3) of section 73, and where
no order under sub-section (9) of section
73 has been issued; or
(b) an order passed under sub-section
(9) of section 73, and where no order
under sub-section (11) of section 107 or
sub-section (1) of section 108 has been
passed; or
(c) an order passed under sub-section (11)
of section 107 or sub-section (1) of
section 108, and where no order under
sub-section (1) of section 113 has been
passed, pertaining to the period from 1st
July, 2017 to 31st March, 2020, or a part
thereof, and the said person pays the
full amount of tax payable as per the
notice or statement or the order referred
to in clause (a), clause (b) or clause (c),
as the case may be, on or before the
date, as may be notified by the
Government on the recommendations of
the Council, no interest under section
50 and penalty under this Act, shall be
payable and all the proceedings in
respect of the said notice or order or
statement, as the case may be, shall be
deemed to be concluded, subject to such
conditions as may be prescribed:
Provided that where a notice has been
issued under sub-section (1) of section
74, and an order is passed or required
to be passed by the proper officer in
pursuance of the direction of the
Appellate Authority or Appellate
Tribunal or a court in accordance with
the provisions of sub-section (2) of
section 75, the said notice or order shall
be considered to be a notice or order, as
the case may be, referred to in clause (a) or
clause (b) of this sub-section:
Provided further that the conclusion
of the proceedings under this sub-section, in
cases where an application is filed under
sub-section (3) of section 107 or under sub-
section (3) of section 112 or an appeal is
filed by an officer of State tax under sub-
section (1) of section 117 or under sub-
section (1) of section 118 or where any
proceedings are initiated under sub-
section (1) of section 108, against an
order referred to in clause (b) or clause
(c) or against the directions of the
Appellate Authority or the Appellate
Tribunal or the court referred to in the
first proviso, shall be subject to the
condition that the said person pays the
additional amount of tax payable, if any,
in accordance with the order of the
Appellate Authority or the Appellate
Tribunal or the court or the Revisional
Authority, as the case may be, within
three months from the date of the said
order:
Provided also that where such interest
and penalty has already been paid, no
refund of the same shall be available.
(2) Nothing contained in sub-section (1)
shall be applicable in respect of any amount
payable by the person on account of
erroneous refund.
(3) Nothing contained in sub-section (1)
shall be applicable in respect of cases
where an appeal or writ petition filed by
the said person is pending before Appellate
Authority or Appellate Tribunal or a court,
as the case may be, and has not been
withdrawn by the said person on or before
the date notified under sub-section (1).
(4) Notwithstanding anything contained
in this Act, where any amount specified
under sub-section (1) has been paid and
the proceedings are deemed to be
concluded under the said sub-section, no
appeal under sub-section (1) of section 107
or sub-section (1) of section 112 shall lie
against an order referred to in clause (b)
or clause (c) of sub-section (1), as the case
may be.”.
34. Amendment of section 171.–– In section
171 of the principal Act,–
(a) in sub-section (2), the following proviso
and Explanation shall be inserted, namely:—
‘Provided that the Government may, by
notification, on the recommendations of the
Council, specify the date from which the
said Authority shall not accept any request
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 28
(EXTRAORDINARY No. 3)
11TH OCTOBER, 2024
1253
for examination as to whether input tax
credits availed by any registered person
or the reduction in the tax rate have
actually resulted in a commensurate
reduction in the price of the goods or
services or both supplied by him.
Explanation.— For the purposes of this
sub-section, “request for examination” shall
mean the written application filed by an
applicant requesting for examination as to
whether input tax credits availed by any
registered person or the reduction in the
tax rate have actually resulted in a
commensurate reduction in the price of the
goods or services or both supplied by him”.”.
(b) the Explanation shall be renumbered
as Explanation 1 thereof, and after
Explanation 1 as so renumbered, the following
Explanation shall be inserted, namely:—
“Explanation 2.— For the purposes of this
section, the expression “Authority” shall
include the “Appellate Tribunal”.”.
35. Amendment of Schedule III.— In
Schedule III to the principal Act, after
paragraph 8 and before Explanation 1, the
following paragraphs shall be inserted,
namely:—
“9. Activity of apportionment of
co-insurance premium by the lead insurer
to the co-insurer for the insurance services
jointly supplied by the lead insurer and the
co-insurer to the insured in coinsurance
agreements, subject to the condition that
the lead insurer pays the central tax, the
State tax, the Union territory tax and the
integrated tax on the entire amount of
premium paid by the insured.
10. Services by insurer to the reinsurer
for which ceding commission or the
reinsurance commission is deducted from
reinsurance premium paid by the insurer
to the reinsurer, subject to the condition
that the central tax, the State tax, the Union
territory tax and the integrated tax is paid
by the reinsurer on the gross reinsurance
premium payable by the insurer to the
reinsurer, inclusive of the said ceding
commission
or
the
reinsurance
commission.”.
36. No refund of tax paid or input tax credit
reversed.— No refund shall be made of all
the tax paid or the input tax credit reversed,
which would not have been so paid, or not
reversed, had section 6 been in force at all
material times.
Raj Bhavan,
P. S. Sreedharan Pillai
Date: 10-10-2024.
His Excellency,
Governor of Goa.
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