Supersession Notification No. 38/1/2017-Fin(R&C)(136) dated 2nd April, 2020 - 38/1/2017-Fin(R&C)(191) - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(191) In exercise of the powers conferred by sub--section (6D) of section 25 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, on the recommendations of the Council and in supersession of the Government Notification No. 38/1/2017-Fin(R C)(136) dated 2nd April, 2020, published in the Extraordinary Official Gazette, Series I No. 1 dated 2nd April, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,- (a) not a citizen of India; or (b) a Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 12th March, 2021.