Goa Gazette, No. 2526-44, 29 January 2026

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

RNI No. GOAENG/2002/6410

Panaji, ²⁹th January, ²⁰²⁶ (Magha ⁹, ¹⁹⁴⁷) SERIES I No. 44

PUBLISHED BY AUTHORITY

EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue and Control Division

Notification

38/1/2017-Fin(R&C)(19/2025-Rate)/30648 Date : 29-Jan-2026

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), read with Section 21 of the General Clauses Act, 1897 (Act 10 of 1897) the Government of Goa, on the recommendations of the Council, hereby amends the Government Notification No. 38/1/2017-Fin(R&C)(09/2025-Rate) dated 17th September, 2025, published in the Official Gazette, Extraordinary No. 5, Series I No. 24 dated 17th September, 2025 (hereinafter referred to as the "principal Notification") as follows, namely:—

In the principal Notification,—

(i) in Schedule II–9%, after serial number 4 and the entries relating thereto, the following shall be inserted, namely:—

(ii) in Schedule III – 20%, after serial number 13 and the entries relating thereto, the following shall be inserted, namely:-

Suggestions are welcomed on e-mail: [email protected] 2235OFFICIAL GAZETTE — GOVT. OF GOA SERIES I No. 44 (EXTRAORDINARY) 29TH JANUARY, 2026

(iii) Schedule VII – 14%, and the entries relating thereto shall be omitted.

This notification shall come into force on the 1st day of February, 2026.

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

Naresh Gaude, Under Secretary, Finance (R&C).

Porvorim.

——————

Notification

38/1/2017-Fin(R&C)(300)/30649 Date : 29-Jan-2026

In exercise of the powers conferred by sub-section (5) of Section 15 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), read with Section 21 of the General Clauses Act, 1897 (Act 10 of 1897), the Government of Goa, on the recommendations of the Council, hereby amend the Government Notification No. 38/1/2017-Fin(R&C)(265)/3276 dated 30th September, 2023 published in the Extraordinary Official Gazette, Series I No. 26 dated 30th September, 2023 (hereinafter referred to as the "said Notification"), as follows:—

In the said Notification, after clause (iii), the following clause shall be inserted, namely: —

"(iv) supply of the following goods bearing the description specified in column (3), falling under the corresponding Chapter/heading/sub-heading/tariff item specified in column (2), of the Table below, on which retail sale price is declared:—

TABLE

Explanation.— For the purposes of this clause,—

(a) "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess, by whatever name called;

(b) where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price;

(c) where the retail sale price declared on packages of any specified goods is altered to increase the retail sale price at any stage before, during, or after the supply, such altered retail sale price shall be deemed to be the retail sale price;

(d) where different retail sale prices are declared on different packages for the sale of any specified goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates;

(e) "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(f) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this clause. "

This notification shall come into force on the 1st day of February, 2026.

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

Naresh Gaude, Under Secretary, Finance (R&C).

Porvorim.

——————

Notification

38/1/2017-Fin(R&C)(301)/30650 Date : 29-Jan-2026

In exercise of the powers conferred by Section 164 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 rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:—

1. Short title and commencement.— (1) These rules may be called as the Goa Goods and Services Tax (Amendment) Rules, 2026.

(2) They shall come into force on the1st day of February, 2026.

2. Insertion of new rule 31D.— In the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as the "principal Rules"), after rule 31C, the following rule shall be inserted, namely:—

"31D. Value of supply of goods on basis of retail sale price.— (1) Notwithstanding anything contained in the provisions of this Chapter, the value of supply of goods bearing the description specified in column (3), falling under the corresponding Chapter/heading/sub-heading/tariff item specified in column (2), of the Table below, shall be deemed to be the retail sale price declared on such goods, less the amount of tax as applicable, namely:—

TABLE

(2) The amount of applicable tax referred to in sub-rule (1) shall be determined in the following manner, namely:—

Tax amount = (Retail sale price X tax rate in % of applicable taxes) / (100+ sum of applicable tax rate).

Explanation.— For the purposes of this rule,—

(a) "applicable tax" means IGST or CGST or SGST or UTGST as the case may be.

(b) "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by whatever name called;

(c) where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price;

(d) where the retail sale price declared on packages of any specified goods is altered to increase the retail sale price at any stage before, during, or after the supply, such altered retail sale price shall be deemed to be the retail sale price;

(e) where different retail sale prices are declared on different packages for the sale of any specified goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates.".

3. Amendment of rule 86B.— In rule 86B of the principal Rules, in the first proviso, after clause (e), the following clause shall be inserted, namely:—

"(f) the registered person other than a manufacturer shall be exempted from the provisions of this rule only in respect of goods specified under Rule 31D, on which the tax has been paid by the supplier on the basis of retail sale price;".

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

Naresh Gaude, Under Secretary, Finance (R&C).

Porvorim.

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