32-2017-Rate
OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 30 (EXTRAORDINARY) 26TH OCTOBER, 2017
“150 – Supply of goods by a Governmententityto Central Government,StateGovernment,
Union territory, local authority or any person specified by Central Government, StateGovernment,Unionterritory or local authority,againstconsiderationreceived from Central Government,State Government, Union territory or local authority in the form of grants”;
( B ) in the Explanation, after clause (iv), the following clause shall be inserted, namely:—
“(v) The phrase “Government Entity ” shall mean an authority or a board or any other body including a society, trust, corporation, which is:
- set up by an Act of Parliament or State Legislature; or
- established by any Government,
with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union territory or a local authority.”.
(C) in ANNEXURE I, after point (b), the following proviso shall be inserted, namely:—
“Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii )(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.”
This Notification shall be deemed to have come into force from the 13th day of October, 2017. By order and in the name of the Governor of Goa.
Michael M. D’Souza, Additional Secretary (Finance).
Porvorim, 24th October, 2017.
————
Notification
38/1/2017-Fin(R&C)(32/2017-Rate)/3591
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 recommendationsofthe Council, hereby makes the following further amendmentsin the Government notification No. 38/1/2017-Fin(R&C)(12/ /2017-Rate)dated 30th June, 2017, published in the Extraordinary,Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:—
(i) in the Table,—
(a) in serial number 5, in column (3), for the words “governmentalauthority” the words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;
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OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 30 (EXTRAORDINARY) 26TH OCTOBER, 2017 (b) after serial number 9B and the entries relating thereto, the following serial number and
entries shall be inserted, namely:—
(1) (2) (3) (4) (5)
“9C Chapter 99 Supply of service by a GovernmentEntity to Central Government, Nil Nil”;
State Government,Union territory, local authority or any person
specified by Central Government,StateGovernment,Union
territory or local authority against consideration received from
Central Government,State Government,Union territory or local
authority,in the form of grants.
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
(1) (2) (3) (4) (5)
“21A Heading Services provided by a goods transport agency to an unregistered Nil Nil”; 9965or person, including an unregistered casual taxable person, other than
Heading the following recipients, namely:—
9967
(a) any factory registered under or governed by the Factories Act, 1948
(Central Act 63 of 1948);or
(b) any Society registered under the Societies Registration Act, 1860
(Central Act 21 of 1860)or under any other law for the time being
in force in any part of India; or
(c) any Co-operative Society established by or under any law for the
time being in force; or
(d) any body corporateestablished, by or under any law for the time
being in force; or
(e) any partnership firm whether registered or not under any law
including association of persons;
(f) any casual taxable person registered under the Central Goods
and Services Tax Act or the Integrated Goods and Services
Tax Act or the State Goods and Services Tax Act or the Union
Territory Goods and Services Tax Act.
(d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely:—
(1) (2) (3) (4) (5)
“23A Heading Service by way of access to a road or a bridge on paymentof annuity. Nil Nil”;
9967
(e) in serial number 41, for the entry in column (3), the following entry shall be substituted, namely:—
“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial
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OFFICIAL GAZETTE — GOVT. OF GOA
SERIES I No. 30 (EXTRAORDINARY) 26TH OCTOBER, 2017
business, provided by the State Government, Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”;
(ii ) in paragraph 2, for clause (zf), the following shall be substituted, namely:—
“(zf) “Governmental Authority” means an authority or a board or any other body,—
- set up by an Act of Parliament or a State Legislature; or
- established by any Government,
with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243Wof the Constitution or to a Panchayat under article 243G of the Constitution.
(zfa) “Government Entity ” means an authority or a board or any other body including a society, trust, corporation,
- set up by an Act of Parliament or State Legislature; or
- established by any Government,
with 90 per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.
This Notification shall be deemed to have come into force from the 13th day of October, 2017. By order and in the name of the Governor of Goa.
Michael M. D’Souza, Additional Secretary (Finance).
Porvorim, 24th October, 2017.
— — — —
Notification
38/1/2017-Fin(R&C)(34/2017-Rate)/3592
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 the recommendationsof the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C)(1/2017-Rate)dated 30th June, 2017, published in the Extraordinary, Official Gazette No. 3, Series I No. 13 dated 30th June, 2017, namely:—
In the said notification,—
(A ) in Schedule I-2.5%,—
- in S. No. 29, for the entry in column (2), the entry, “0802, 0813”,shall be substituted;
- after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
“30A 0804 Mangoes sliced, dried”;
(iii ) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:—
“99A 1905or 2106 Khakhra, plan chapatti or roti”;
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