Seeks to amend Notification No. 38/1/2017-Fin(R&C)(2/2017-Rate), dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(25A/2019-Rate) - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(25A/2019-Rate) In exercise of the powers conferred by subsection (1) of section 11 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 notification of the Government of Goa No. 38/1/2017-Fin(R C)(2/2017-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, in the Schedule, after S. No. 103 and the entries relating thereto, the following S. No. and the entries shall be inserted and shall deemed to have been inserted retrospectively with effect from the 1st day of July, 2017, namely:- (1) (2) (3) 103A 26 Uranium Ore Concentrate 2) For this purpose, the Government of Goa shall have and shall be deemed to have the power to amend the said notification with retrospective effect as if the Government of Goa had the power to amend the said notification under sub-section (1) of section 11 of the said Act, retrospectively, at all material times. (3) No refund shall be made of all such tax which has been collected, but which would not have been so collected, if the said notification had been in force at all material times. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 20th November, 2019.