28_(28_2019_Rate)_2019_(Rate)
Panaji, 31st December, 2019 (Pausa 10, 1941)
SERIES I No. 39
PUBLISHED BY AUTHORITY
EXTRAORDINARY
No. 2
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
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Notification
38/1/2017-Fin(R&C)(4333)
In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the “said Act”), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule ‘C’ appended to the said Act, as follows, namely:—
In Schedule ‘C’ appended to the said Act.—
(i) at entry at serial number (3), against item (a) in column (3), for the figures “20%”, the figures “21%” shall be substituted.
This Notification shall come into force from the date of its publication in the Official Gazette.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 31st December, 2019.
Notification
38/1/2017-Fin(R&C)(28/2019-Rate)
In exercise of the powers conferred by sub- -section (3) and sub-section (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 recommendationsof the Council, hereby makes the following further amendments in the notification No. 38/1/2017-Fin(R&C)(12/2017-Rate),dated 30th June, 2017, published in the Official Gazette, Series I No. 13, Extraordinary No. 3, dated 30th June, 2017, namely:—
In the said notification, in the Table, against serial number 41,—
- in column (3), for the figure “50”, at both the places where they occur, the figure “20” shall be substituted;
- for the entr y in column (5), the following entries shall be substituted, namely,—
Suggestions are welcomed on e-mail: dir –gpps.goa@nic.in
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OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 39 (EXTRAORDINARY No. 2) 31ST DECEMBER, 2019
2. This notification shall come into force with effect from the 1st day of January, 2020.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 31st December, 2019.
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Notification
38/1/2017-Fin(R&C)(29/2019-Rate)
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 amendmentsin the Governmentnotification No. 38/1/2017-Fin(R&C)(13/2017-Rate) dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated 30th June, 2017, namely:—
In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely:—
(1) (2)
(3) (4)
“15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost or fuel is included in the consideration charged from the service recipient, provided to a body corporate.
Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging state tax at the rate of 6 per cent. to the service recipient
Any body corporate
located in the
taxable territory.”.
By order and in the name of the Governor of Goa.
Pranab G. Bhat, Under Secretary, Finance (R&C).
Porvorim, 31st December, 2019.
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