Amendment in Notification No. 38/1/2017- -Fin(R&C)(1/2017-Rate) dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(09/2023-Rate)/3708 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification No. 38/1/2017-Fin(R C)(09/2023-Rate)/3708 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 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, A. in Schedule I 2.5%, (i) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 99B 1905 Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion ; (ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 108A 2309 Fish soluble paste ; (iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 156B 2619 Linz-Donawitz (LD) Slag ; (iv) after S. No. 218A and entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 218AA 56050020 Imitation zari thread or yarn known by any name in trade parlance ; B. in Schedule II 6%, against S. No. 137, for the entr y in column (3), the entry Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) Immitation zari thread or yarn known by any name in trade parlance shall be substituted; C. in Schedule III 9%, (i) against S. No. 16, in column (3), for the words toasted bread and similar toasted products , the words toasted bread and similar toasted products un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion shall be substituted; (ii) against S. No. 28, for the entry in column (3), the entry Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag shall be substituted; 2. This notification shall come into force on the 27th day of July, 2023. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 26th July, 2023.