Seeks to amend Notification No. 38/1/2017-Fin (R&C)(1/2017-Rate), dated 30th June, 2017 - 38/1/2017-Fin(R&C)(03A/2020-Rate) - Goa SGST

Notification 38/1/2017-Fin(R C)(03A/2020-Rate) In exercise of the powers under sub--section (1) 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 and notwithstanding anything contained in the Government notification No. 38/1/2017-Fin (R C)(1/2017-Rate), dated 30th June, 2017, published in the extraordinary Official Gazette No. 3, Series I No. 13, dated 30 th June, 2017 hereby makes the following further amendments in the notification namely:- (i) no state tax shall be levied or collected in respect of supply of fishmeal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive); (ii) state tax at the rate of six per cent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as 10 parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive). (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had sub-section (1) been in force at all material times. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary (R C). Porvorim, 2nd June, 2020.