Seeks to supersede Notification No.38/1/2017-Fin(R&C)(14/2021- Rate)2084, dated the 30th November, 2021 and amend Notification No 38/1/2017-Fin(R&C)(1/2017-Rate), dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(21/2021-Rate)/8215 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(21/2021-Rate)/8215 In exercise of the powers conferred by sub-sections (1) of section 9 and sub-section (5) of section 15 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 in supersession of notification No., 38/1/2017-Fin(R C)(14/2021- Rate)2084, dated the 30th November, 2021, published in the Extraordinary Official Gazette, Series I No. 36, dated the 2nd December, 2021, hereby makes the following further amendments in the Government notification No. 38/1/2017-Fin(R C)(1/2017-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,- a. in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; b. in Schedule II 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 171A1 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 31st December, 2021.