Supersede Notification No. 38/1/2017-Fin(R&C)(5)/2550, dated 28th June, 2017

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..... of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), and in supersession of the notification No. 38/1/2017-Fin(R C)(5)/2550, dated 28th June, 2017, published in the Extraordinary Official Gazette, Series I No. 13, dated the 29th June, 2017, except as things done or omitted to be done before such supersession, the Government of Goa, on the recom .....

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..... the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Tabl .....

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..... 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 2. This notification shall come into force on the 1st day of April, 2019. By order and in the name of .....

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