Panaji, 16th January, 2025 (Pausa 26, 1946)

SERIES I No. 42

Reg. No. RNP/GOA/32/2024-2026

RNI No. GOAENG/2002/6410

PUBLISHED BY AUTHORITY

Suggestions are welcomed on e-mail: dir–[email protected]

1887

EXTRAORDINARY

No. 2

GOVERNMENT OF GOA

Department of Finance

Revenue & Control Division

–––

Notification

38/1/2017-Fin(R&C)(01/2025-Rate)/43

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 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)(01/2017-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,—

(a) in the Schedule I – 2.5%, after

S. No. 98A and the entries relating thereto,

the following S. No. and entries shall be

inserted, namely:—

“98B. 1904

Fortified Rice Kernel (FRK)”;

(b) in the Schedule III – 9%, against

S. No. 15, in column (3), after the words

“commonly known as Murki”, the words “,

Fortified Rice Kernel (FRK)” shall be

inserted;

Explanation, for clause (ii) and proviso

appended to it, the following clause shall

be substituted, namely:—

“(ii) The expression ‘pre-packaged and

labelled’ means all commodities that are

intended for retail sale and containing not

more than 25 kg. or 25 litre, which are

‘pre-packed’ as defined in clause (l) of

Section 2 of the Legal Metrology Act,

2009 (1 of 2010) where, the package in

which the commodity is pre-packed or a

label securely affixed thereto is required

to bear the declarations under the

provisions of the Legal Metrology Act,

2009 (1 of 2010) and the rules made

thereunder.”.

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, 16th January, 2025.

OFFICIAL GAZETTE — GOVT. OF GOA

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Notification

38/1/2017-Fin(R&C)(02/2025-Rate)/44

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, 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)(02/2017-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,—

(a) in the Schedule, after S. No. 105 and

the entries relating thereto, the following S.

No. and entries shall be inserted, namely:—

“105A.

Gene Therapy”;

(b) in the Explanation, for clause (ii) and

proviso appended to it, the following clause

shall be substituted, namely:—

“(ii) The expression ‘pre-packaged and

labelled’ means all commodities that are

intended for retail sale and containing not

more than 25 kg. or 25 litre, which are

‘pre-packed’ as defined in clause (l) of

Section 2 of the Legal Metrology Act,

2009 (1 of 2010) where, the package in

which the commodity is pre-packed or a

label securely affixed thereto is required

to bear the declarations under the

provisions of the Legal Metrology Act,

2009 (1 of 2010) and the rules made

thereunder.”.

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, 16th January, 2025.

Notification

38/1/2017-Fin(R&C)(03/2025-Rate)/45

In exercise of the powers conferred by sub-

-section (1) of Section 9 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 amendments in the

Government notification No. 38/1/2017-

-Fin(R&C)(39/2017-Rate)/3641 dated 02nd

November, 2017, published in the Official

Gazette, Extraordinary, Series I No. 31 dated

the 02nd November, 2017, namely:—

In the said notification, in the Table,

against S. No. 1, in column 3, after the end

of words and symbols “(b) Fortified Rice

Kernel (Premix) supply for ICDS or similar

scheme duly approved by the Central

Government or any State Government”, the

words and symbols, “(c) food inputs for (a)

above.” shall be inserted.

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, 16th January, 2025.

_____

Notification

38/1/2017-Fin(R&C)(04/2025-Rate)/46

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, on being satisfied that it

is necessary in the public interest so to do, on

the recommendation of the Council, hereby

makes the following amendments in the

Government notification No. 38/1/2017-

-Fin(R&C)(08/2018-Rate) dated 24th January,

2018, published in the Official Gazette,

OFFICIAL GAZETTE — GOVT. OF GOA

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16TH JANUARY, 2025

1889

Extraordinary No. 3, Series I No. 42 dated the

24th January, 2018, namely:—

In the said notification, in the Table,

against S. No. 4, in column (4), for the entry

“6%”, the entry “9%” shall be substituted.

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, 16th January, 2025.

_____

Notification

38/1/2017-Fin(R&C)(05/2025-Rate)/47

In exercise of the powers conferred by sub-

-sections (1), (3), and (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 further

amendments in the Government notification

No. 38/1/2017-Fin(R&C)(11/2017-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,—

(i) in paragraph 4 relating to Explanation,

with effect from the 1st day of April, 2025,-

(a) clause (xxxv) shall be omitted;

(b) for clause (xxxvi), the following

clause shall be substituted, namely:—

“(xxxvi) “Specified premises”, for a

financial year, means,—

(a) a premises from where the

supplier has provided in the preceding

financial year, ‘hotel accommodation’

service having the value of supply of

any unit of accommodation above

seven thousand five hundred rupees

per unit per day or equivalent; or

(b) a premises for which a registered

person supplying ‘hotel accommo-

dation’ service has filed a declaration,

on or after the 1st of January and not

later than 31st of March of the

preceding financial year, declaring the

said premises to be a specified

premises; or

applying for registration has filed a

declaration, within fifteen days of

obtaining acknowledgement for the

registration application, declaring the

said premises to be a specified

premises;”;

(ii) after Annexure VI, the following

Annexures shall be inserted, namely:—

“Annexure VII

OPT-IN DECLARATION FOR REGISTERED

PERSON

[See para 4(xxxvi)]

Declaration by a registered person supplying hotel

accommodation service before the jurisdictional

GST authority declaring the premises to be a

‘specified premises’

Reference No.-

Date: -

1. I/We ……………………. (name of person) do

hereby declare that the premises at ........……

(address) …......… shall be a ‘specified premises’ for

the Financial Year ………(yyyy-yy) ……….

2. Further, I/We understand the said declaration

will apply to the entire Financial Year specified in

(1) above and will continue to apply to subsequent

Financial Years also, unless I/We declare the

premises as not a ‘specified premises’ by filing a

declaration in the format specified at Annexure IX.

Legal Name:

GSTIN:

PAN No.:

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note: 1. The above declaration, declaring the

premises as a ‘specified premises’ for a Financial Year,

shall be filed by a registered person on or after 1st of

OFFICIAL GAZETTE — GOVT. OF GOA

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1890

January of the preceding Financial Year but not later

than 31st of March of the preceding Financial Year.

2. The above declaration shall have to be filed

separately for each premises.

_____

Annexure VIII

OPT-IN DECLARATION FOR PERSON APPLYING

FOR REGISTRATION

[See para 4 (xxxvi)]

Declaration by a person applying for registration

before the jurisdictional GST authority declaring

the premises to be a ‘specified premises’

Reference No.:

Date:

1. I/We …………….....………. (name of person) have

applied for registration vide ARN No. ………………….

and do hereby declare that the premises at …...........…

(address)…........… shall be a ‘specified premises’ from

the effective date of registration till the end of the

Financial Year.

2. Further, I/We understand the said declaration

will apply to the subsequent Financial Years also,

unless I/We declare the premises as not a ‘specified

premises’ by filing a declaration in the format

specified at Annexure IX.

Legal Name:

ARN:

PAN No.:

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note: The above declaration shall have to be

filed separately for each premises.

____

Annexure IX

OPT-OUT DECLARATION

[See para 4 (xxxvi)]

Declaration by a registered supplier of hotel

accommodation service before the jurisdictional

GST authority declaring the premises as not a

‘specified premises’

Reference No.-

Date: -

1. I/We ………………. (name of person) do hereby

declare that the premises at ……… (address) ……

shall not be a ‘specified premises’ for the Financial

Year ………(yyyyyy)………

2. Further, I/We understand the said declaration

will apply to the entire Financial Year specified in

(1) above and will continue to apply to subsequent

Financial Years also, unless I/We declare the

premises to be a ‘specified premises’ by filing a

declaration in the format specified at Annexure VII.

Legal Name:

GSTIN/ARN:

PAN No.:

Name of Authorized Signatory:

Signature of Authorized Signatory:

(Dated acknowledgment)

Note: 1. The above declaration, declaring the

premises as not a ‘specified premises’, for a Financial

Year, shall be filed on or after 1st of January of the

preceding Financial Year but not later than 31st of

March of the preceding Financial Year.

The above declaration shall have to be filed

separately for each premises.”.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th January, 2025.

_____

Notification

38/1/2017-Fin(R&C)(06/2025-Rate)/48

In exercise of the powers conferred by

sub-sections (3) and (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:—

(i) In the said notification, in the table,—

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16TH JANUARY, 2025

1891

(A) against serial number 25A, in column (3), for the words “transmission and

distribution” wherever occurring, the words “transmission or distribution” shall be

substituted;

(B) after serial number 36A and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely:—

(1)

(2)

(3)

(4)

(5)

“36B

Heading 9971 or

Services of insurance provided by the Motor

Nil

Nil”

Heading 9991

Vehicle Accident Fund, constituted under

Section 164B of the Motor Vehicles Act,

1988 (59 of 1988), against contributions made

by insurers out of the premiums collected for

third party insurance of motor vehicles.

item shall be inserted, namely:—

“(f) a training partner approved by the National Skill Development Corporation,”

(ii) in paragraph 2 of the said notification,

(A) item (w) shall be omitted with effect from the 1st day of April, 2025;

(B) after item (zj), the following item shall be inserted, namely:—

“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of Section

2 of the Insurance Act, 1938 (4 of 1938).”.

By order and in the name of the Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance (R&C).

Porvorim, 16th January, 2025.

_______

Notification

38/1/2017-Fin(R&C)(07/2025-Rate)/49

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:—

In the said notification, in the Table,—

(A) against serial number 4, in column

(3), after the words “Any person”, the

words “other than a body corporate” shall

be inserted.

(B) against serial number 5AB, in column

(4), after the words “Any registered

person”, the words “other than a person

who has opted to pay tax under

composition levy” shall be inserted.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th January, 2025.

_______

Notification

38/1/2017-Fin(R&C)(08/2025-Rate)/50

In exercise of the powers conferred by

sub-section (5) 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)(17/2017-Rate) dated 30th June,

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 42

(EXTRAORDINARY No. 2)

16TH JANUARY, 2025

1892

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

Explanation, for item (c), the following shall

be substituted, namely,—

“ “specified premises” has the same

meaning as assigned to it in clause

(xxxvi) of paragraph 4 of notification

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dated 30-06-2017.”.

2. This notification shall come into force

with effect from 01st day of April, 2025.

By order and in the name of the

Governor of Goa.

Pranab G. Bhat, Under Secretary, Finance

(R&C).

Porvorim, 16th January, 2025.