Amendment in Notification No. 38/1/2017-Fin(R&C)(13/2017-Rate) dated the 30th June, 2017, - 38/1/2017-Fin(R&C)(15/2018-Rate) - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(15/2018-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 amendments in the Government notification 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 the 30th June, 2017, namely:- In the said notification,- (i) in the Table, after serial number 10 and the entries, the following serial number and the entries relating thereto shall be inserted, namely:- (1) (2) (3) (4) 11 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to banks or Non-Banking Financial Company (NBFCs) Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm A banking company or a non-banking financial company, located in the taxable territory. ; (ii) in the Explanation, after clause (f), the following clause shall be inserted, namely:- (g) renting of immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property. . By order and in the name of the Governor of Goa. Sushama D. Kamat, Under Secretary, Finance (R C). Porvorim, 26th July, 2018.