Amendment in Notification No. 38/1/2017-Fin(R&C)(01/2017-Rate) dated 30th June, 2017 - 38/1/2017-Fin(R&C)(01/2025-Rate)/43 - Goa SGST

GOVERNMENT OF GOA Department of Finance Notification No. 38/1/2017-Fin(R C)(01/2025-Rate)/43 Date: 16-Jan-2025 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017-Fin(R C)(01/2017-Rate) dated 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 the Schedule I 2.5%, after S. No. 98A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 98B. 1904 Fortified Rice Kernel (FRK) ; (b) in the Schedule III 9%, against S. No. 15, in column (3), after the words commonly known as Murki , the words , Fortified Rice Kernel (FRK) shall be inserted; (c) after the Schedule VII, in the Explanation, for clause (ii) and proviso appended to it, the following clause shall be substituted, namely: - (ii)The expression pre-packaged and labelled means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are pre-packed as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder. . 2. This notification shall come into force with immediate effect. By Order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C)