EXTRAORDINARY

GOVERNMENT OF GOA

Department of Finance

Revenue and Control Division

Notification

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:—

“4A.

2403 19 21,

2403 19 29

Biris;”;

(ii) in Schedule III – 20%, after serial number 13 and the entries relating thereto, the following

shall be inserted, namely:-

“14.

2106 90 20

Pan masala;

15.

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves];

16.

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes;

17.

2403 (other than

2403 19 21, 2403

19 29)

Other manufactured tobacco and manufactured tobacco substitutes;

homogenised or reconstituted tobacco; tobacco extracts and essences

[other than biris];

38/1/2017-Fin(R&C)(19/2025-Rate)/30648

Date : 29-Jan-2026

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

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RNI No. GOAENG/2002/6410

Panaji, 29th January, 2026 (Magha 9, 1947)

SERIES I No. 44

PUBLISHED BY AUTHORITY

18.

2404 11 00

Products containing tobacco or reconstituted tobacco and intended for

inhalation without combustion;

19.

2404 19 00

Products containing tobacco or nicotine substitutes and intended for

inhalation without combustion.”;

(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

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

S. No.

Chapter/Heading/

/Sub-heading/Tariff

item

Description of Goods

(1)

(2)

(3)

2106 90 20

Pan masala.

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves].

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes.

2403

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised” or “reconstituted” tobacco; tobacco extracts and essences

(other than biris).

2404 11 00

Products containing tobacco or reconstituted tobacco and intended for

inhalation without combustion.

2404 19 00

Products containing tobacco or nicotine substitutes and intended for

inhalation without combustion.

Explanation.— For the purposes of this clause,—

38/1/2017-Fin(R&C)(300)/30649

Date : 29-Jan-2026

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SERIES I No. 44

(EXTRAORDINARY)

29TH JANUARY, 2026

(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;

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

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:—

38/1/2017-Fin(R&C)(301)/30650

Date : 29-Jan-2026

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SERIES I No. 44

(EXTRAORDINARY)

29TH JANUARY, 2026

TABLE

S. No.

Chapter/Heading/

/Sub-heading/Tariff

item

Description of Goods

(1)

(2)

(3)

2106 90 20

Pan masala.

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves].

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes.

2403

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised” or “reconstituted” tobacco; tobacco extracts and essences

(other than biris).

2404 11 00

Products containing tobacco or reconstituted tobacco and intended for

inhalation without combustion.

2404 19 00

Products containing tobacco or nicotine substitutes and intended for

inhalation without combustion.

(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;

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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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 44

(EXTRAORDINARY)

29TH JANUARY, 2026

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