Amendment in Notification No. 38/1/2017- Fin (R&C)(11/2017-(Rate), dated the 30th June, 2017

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..... ub-section (1), sub-section (3) and subsection (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, subsection (1) of section 16 and section 148 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 f .....

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..... ew Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B State tax at the rate of 6% (Rs. 48). If B charges A State tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800 .....

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..... be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (iii) against serial number 34, (a) in column (3), in item (iv), for the words totalisator or a license to , the words licensing a shall be substituted; (b) in column (3), item (v) and the entries relating thereto shall .....

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