Amendments in Government Notification No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated 30th June, 2017, - 38/1/2017-Fin(R&C) (24/2017-Rate)/A/2429 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division __ Notification 38/1/2017-Fin(R C) (24/2017-Rate)/A/2429 In exercise of the powers conferred by sub-section (1) of section 9 , sub-section (1) of section 11 , sub-section (5) of section 15 and sub-section (1) of section 16 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in Government Notification No. 38/1/2017-Fin(R C)(11/2017-Rate) dated 30 th 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, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (vi) Services provided to the Central Government, State Government, Union Territory, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of- (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Goa Goods and Services Tax Act, 2017. 6 - (vii) Construction services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - . This Notification shall be deemed to have come into force with effect from the 21st day of September, 2017. By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R C). Porvorim, 26th September, 2017.