Amendment in Notification No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(3/2023-Rate)/3198 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(3/2023-Rate)/3198 In exercise of the powers conferred by sub-section (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, 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 Official Gazette, Extraordinary No. 3, Series I No. 13 dated the 30th June, 2017, namely: In the said notification,- (i) in Schedule I 2.5%, against S. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely: Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; Khandsari Sugar, pre-packaged and labelled; Rab, prepackaged and labelled ; (ii) in Schedule II 6%, after S. No. 186 and entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 186A 8214 Pencil sharpeners ; (iii) in Schedule III 9%, against S. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted. 2. This notification shall come into force on the 1st day of March, 2023. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 28th February, 2023.