Amendment in Notification No. 38/1/2017- Fin(R&C)(72), dated 21st September, 2018 - 38/1/2017-Fin(R&C)(84) - Goa SGST

GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes Notification 38/1/2017-Fin(R C)(84) In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), hereafter in this notification referred to as the said Act, 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)(72), dated 21st September, 2018, published in the Official Gazette, Series I No. 25, Extraordinary, No. 2 dated 21st September, 2018, namely:- In the said notification, after the second proviso, the following proviso shall be inserted, namely:- Provided also that nothing in this notification shall apply to the supply of goods or serives or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act. . By order and in the name of the Governor of Goa. Michael M. D Souza, Addl. Secretary, Finance. Porvorim, 31st December, 2018.