Amendment in Notification No. 38/1/2017-Fin(R&C)(1/2017-Rate), dated the 30th June, 2017 - 38/1/2017-Fin(R&C)(17/2023-Rate)/3747 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(17/2023-Rate)/3747 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, (A) in Schedule I 2.5%, (i) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 92A. 1703 Molasses ; (ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 96A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, prepackaged and labelled ; (B) in Schedule III 9%, (i) against S. No. 13, in column (3), for the words and figures of heading 1905 , the words and figures of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled shall be substituted; (ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: (1) (2) (3) 25A. 2207 10 12 Spirits for industrial use ; C) in Schedule IV 14%, S. No. 1 and the entries relating thereto shall be omitted. 2. This notification shall come into force with effect from the 20th day of October, 2023. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 19th October, 2023.