Amendments in the Government notification No. 38/1/2017-Fin(R&C)(5)/2550, dated the 28th June, 2017. - 38/1/2017-Fin(R&C)(41)/320 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division ___ Notification 38/1/2017-Fin(R C)(41)/320 In exercise of the powers conferred by sub-section (1) of section 10 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)(5)/2550, dated the 28th June, 2017, published in the Extraordinary Official Gazette, Series I No. 13, dated the 29thJune, 2017, namely:- In the said notification, in the opening paragraph, for the words, brackets and figures an amount calculated in accordance with the provisions of sub-section (1) of section 10 of the said Act , the following words, brackets and letters shall be substituted, namely:- an amount calculated at the rate of, (i) half per cent. of the turnover in State in case of a manufacturer, (ii) two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II of the said Act, and (iii) half per cent. of the turnover of taxable supplies of goods in State in case of other suppliers. . This Notification shall be deemed to have come into force from the 1st day of January, 2018. By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R C). Porvorim, 12th January, 2018.