Amendment in Notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) dated 30th June, 2017 - 38/1/2017-Fin(R&C)(23/2017-Rate) - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(23/2017-Rate) Dated 28/08/2017 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 amendments in the Government notification No. 38/1/2017-Fin(R C)(13/2017-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,- (i) In the Table, against serial number 1, in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid state tax at the rate of 6%, shall be inserted; (ii) In the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm. . This notification shall come into force with effect from the date of its publication in the Official Gazette. By order and in the name of the Governor of Goa. Michael D Souza, Additional Secretary (Finance).