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), 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)(09/2025-Rate), dated 17th September, 2025, published in the

Official Gazette, Govt. of Goa, Extraordinary No. 5, Series I No. 24 dated 17th September, 2025, namely:—

In the said notification,—

(a) in Schedule I – 2.5%,

(i) against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29” shall be

substituted;

(ii) against S. No. 151, for the entry in column (2), the entry “22029931, 22029939” shall be

substituted;

(b) In Schedule III – 20%,

(i) against S. No. 2, for the entry in column (2), the entry “2202 99 90, 2202 99 91, 2202 99 99”

shall be substituted;

(ii) against S. No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99 99” shall be

substituted.

2. This notification shall come into force from 1st May, 2026.

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

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

Porvorim.

38/1/2017-Fin (R&C)(01/2026-Rate)

Date : 01-May-2026

127

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

RNI No. GOAENG/2002/6410

Panaji, 02nd May, 2026 (Vaisakha 12, 1948)

SERIES I No. 5

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