notifies the rate of the state tax.
38/1/2017-Fin(R&C)(01/2017-Rate) Dated:- 21-6-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
Notification
38/1/2017-Fin(R&C)(2)
Dated: 21.06.2017
Notification
38/1/2017-Fin(R&C)(1/2017-Rate)
In exercise of the powers conferred by sub-section (1) of section 9 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) and all other powers enabling it in this behalf, the Government of Goa, on the recommendations of the Council, hereby notifies the rate of the state tax of-
(i) 2.5 per cent. in respect of goods specified in Schedule I,
(ii) 6 per cent. in respect of goods specified in Schedule II,
(iii) 9 per cent. in respect of goods specified in Schedule III,
(iv) 14 per cent. in respect of goods specified in Schedule IV,
(v) 1.5 per cent. in respect of goods specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods specified in Schedule VI
appended to this notification (hereinafter referred to as the said Sche
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5 per cent. in respect of goods
specified in Schedule I,
(ii) 6 per cent. in respect of goods specified
in Schedule II,
(iii) 9 per cent. in respect of goods specified
in Schedule III,
(iv) 14 per cent. in respect of goods
specified in Schedule IV,
(v) 1.5 per cent. in respect of goods
specified in Schedule V, and
(vi) 0.125 per cent. in respect of goods
specified in Schedule VI
appended to this notification (hereinafter
referred to as the said Schedules), that shall
be levied on intra-State supplies of goods, the
description of which is specified in the
corresponding entry in column (3) of the said
Schedules, 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 Schedules.
S.
Chapter/
/Heading/Sub-
No.
heading/Tariff item
(1)
(2)
1.
0303
2.
0304
3.
0305
Schedule I – 2.5%
Description of Goods
(3)
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
Fish fillets and other
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fit for human consumption
Aquatic invertebrates other than crustaceans and molluscs, frozen,
dried, salted or in brine; smoked aquatic invertebrates other than
crustaceans and molluscs, whether or not cooked before or during the
smoking process: flours, meals and pellets of aquatic invertebrates
other than crustaceans and molluscs, fit for human consumption
Ultra High Temperature (UHT) milk
Milk and cream, concentrated or containing added sugar or other
sweetening matter, including skimmed milk powder, milk food for
babies [other than condensed milk]
Cream, yogurt, kephir and other fermented or acidified milk and cream,
whether or not concentrated or containing added sugar or other
sweetening matter or flavoured or containing added fruit, nuts or
cocoa
Whey, whether or not concentrated or containing added sugar or other
sweetening matter; products consisting of natural milk constituents,
whether or not containing added sugar or other sweetening matter,
not elsewhere specified or includ
= = = = = = = =
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ir, horns, unworked
or simply prepared but not cut to shape; powder and waste of these
products.
Coral and similar materials, unworked or simply prepared but not
otherwise worked; shells of molluscs, crustaceans or echinoderms and
cuttle-bone, unworked or simply prepared but not cut to shape,
powder and waste thereof.
684
SERIES I No. 13
(1)
(2)
20.
0510
21.
22.
7
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
0511
Ambergris, castoreum, civet and musk; cantharides; bile, whether or
not dried; glands and other animal products used in the preparation of
pharmaceutical products, fresh, chilled, frozen or otherwise
provisionally preserved.
Animal products not elsewhere specified or included; dead animals of
Chapter 1 or 3, unfit for human consumption, other than semen
including frozen semen.
Herb, bark, dry plant, dry root, commonly known as jaribooti and dry
flower
Vegetables (uncooked or cooked by steaming or boiling in water),
frozen
Vegetables provisionally p
= = = = = = = =
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= = = = = = = =
nuts, provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other preservative
solutions), but unsuitable in that state for immediate consumption
Peel of citrus fruit or melons (including watermelons), frozen, dried or
provisionally preserved in brine, in sulphur water or in other
preservative solutions
Coffee, whether or not roasted or decaffeinated; coffee husks and
skins; coffee substitutes containing coffee in any proportion [other than
coffee beans not roasted]
Tea, whether or not flavoured [other than unprocessed green leaves of
tea]
37.
0903
MatÃÆ©
38.
0904
Pepper of the genus Piper; dried or crushed or ground fruits of the
genus Capsicum or of the genus Pimenta
Vanilla
39.
0905
40.
0906
Cinnamon and cinnamon-tree flowers
41.
0907
Cloves (whole fruit, cloves and stems)
42.
0908
Nutmeg, mace and cardamoms
43.
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper
berries [other than of seed quality]
685
SERIES I No. 13
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name
Grain sorghum put up in unit container and bearing a registered brand
name
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra,
Ragi] put up in unit container and bearing a registered brand name
Wheat or meslin flour put up in unit container and bearing a registered
brand name.
Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye
flour, etc. put up in unit container and bearing a registered brand
name
Cereal groats, meal and pellets, including suji and dalia, put up in unit
container and bearing a registered brand name
Cereal grains otherwise worked (for example, rolled, flaked, pearled,
sliced or kibbled), except rice of heading 1006; germ of cereals, whole,
rolled, flaked or ground [other than hulled cereal grains]
Meal, powder, flakes, granules and pellets of potatoes put up in unit
container and bearing a registered brand name
Meal and powder of the dried leguminous vegetables of heading 0713
(pulses) [other than guar meal 1106 10 10 and
= = = = = = = =
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= = = = = = = =
3.
1211
74.
1212
75.
1301
76.
1301
77.
1401
78.
1404 [other than
1404 90 10, 1404 90
40, 1404 90 50]
79.
1507
80.
1508
81.
1509
82.
1510
83.
1511
84.
1512
85.
1513
86.
1514
87.
1515
88.
1516
Mango kernel, Niger seed, Kokam) whether or not broken, other than of
seed quality
Flour and meals of oil seeds or oleaginous fruits, other than those of
mustard
Hop cones, dried, whether or not ground, powdered or in the form of
pellets; lupulin
Plants and parts of plants (including seeds and fruits), of a kind used
primarily in perfumery, in pharmacy or for insecticidal, fungicidal or
similar purpose, frozen or dried, whether or not cut, crushed or
powdered
Locust beans, seaweeds and other algae, sugar beet and sugar cane,
frozen or dried, whether or not ground; fruit stones and kernels and
other vegetable products (including unroasted chicory roots of the
variety Cichoriumintybussativum) of a kind used primarily for human
consumption, not elsewhere specified or included
Natural gums, resins, gum
= = = = = = = =
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= = = = = = = =
oils or fractions of heading 1509
Palm oil and its fractions, whether or not refined, but not chemically
modified.
Sunflower-seed, safflower or cotton-seed oil and fractions thereof,
whether or not refined, but not chemically modified.
Coconut (copra), palm kernel or babassu oil and fractions thereof,
whether or not refined, but not chemically modified.
Rape, colza or mustard oil and fractions thereof, whether or not refined,
but not chemically modified.
Other fixed vegetable fats and oils (including jojoba oil) and their
fractions, whether or not refined, but not chemically modified.
Vegetable fats and oils and their fractions, partly or wholly
hydrogenated, inter-esterified, re-esterified or elaidinised, whether or
not refined, but not further prepared.
687
SERIES I No. 13
(1)
(2)
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
89.
1517
90.
1518
Edible mixtures or preparations of vegetable fats or vegetable oils or
of fractions of different vegetable fats o
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ts
Sweetmeats
Ice and snow
Flours, meals and pellets, of meat or meat offal, of fish or of
crustaceans, molluscs or other aquatic invertebrates, unfit for human
consumption; greaves
Residues of starch manufacture and similar residues, beet-pulp,
bagasse and other waste of sugar manufacture, brewing or distilling
dregs and waste, whether or not in the form of pellets
Oil-cake and other solid residues, whether or not ground or in the form
of pellets, resulting from the extraction of soyabean oil [other than
aquatic feed including shrimp feed and prawn feed, poultry feed &
cattle feed, including grass, hay & straw, supplement & husk of
pulses, concentrates & additives, wheat bran & de-oiled cake]
Oil-cake and other solid residues, whether or not ground or in the form
of pellets, resulting from the extraction of ground-nut oil [other than
aquatic feed including shrimp feed and prawn feed, poultry feed &
cattle feed, including grass, hay & straw, supplement & husk of
pulses, concentrates &
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refining of crude oil]
Natural graphite.
Natural sands of all kinds, whether or not coloured, other than metal
bearing sands of Chapter 26.
Quartz (other than natural sands); quartzite, whether or not roughly
trimmed or merely cut, by sawing or otherwise, into blocks or slabs of
a rectangular (including square) shape.
Kaolin and other kaolinic clays, whether or not calcined.
Other clays (not including expanded clays of heading 6806),
andalusite, kyanite and sillimanite, whether or not calcined; mullite;
chamotte or dinas earths.
Chalk.
Natural calcium phosphates, natural aluminium calcium phosphates
and phosphatic chalk.
Natural barium sulphate (barytes); natural barium carbonate
(witherite), whether or not calcined, other than barium oxide of
heading 2816.
Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite)
and similar siliceous earths, whether or not calcined, of an apparent
specific gravity of 1 or less.
Pumice stone; emery; natural corundum, natural garnet an
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ed or sintered, including dolomite
roughly trimmed or merely cut, by sawing or otherwise, into blocks or
slabs of a rectangular (including square) shape; dolomite ramming mix.
2518 10 dolomite, Not calcined or sintered
Natural magnesium carbonate (magnesite); fused magnesia; dead-
burned (sintered) magnesia, whether or not containing small
quantities of other oxides added before sintering; other magnesium
oxide, whether or not pure.
689
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
(2)
129.
2520
130.
2521
131.
2522
132.
2524
133.
2525
134.
2526
135.
2528
136.
2529
137.
2530
138.
26 [other than
2619, 2620, 2621]
139.
2601
140.
2602
(3)
Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium
sulphate) whether or not coloured, with or without small quantities of
accelerators or retarders.
Limestone flux; limestone and other calcareous stone, of a kind used
for the manufacture of lime or cement.
Quicklime, slaked lime and hydraulic
= = = = = = = =
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= = = = = = = =
Manganese ores and concentrates, including ferruginous manganese
ores and concentrates with a manganese content of 20% or more,
calculated on the dry weight.
Copper ores and concentrates.
141.
2603
142.
2604
Nickel ores and concentrates.
143.
2605
Cobalt ores and concentrates.
144.
2606
Aluminium ores and concentrates.
145.
2607
146.
2608
Lead ores and concentrates.
Zinc ores and concentrates.
147.
2609
Tin ores and concentrates.
148.
2610
149.
2611
150.
2612
151.
2613
152.
2614
153.
2615
154.
2616
Chromium ores and concentrates.
Tungsten ores and concentrates.
Uranium or thorium ores and concentrates.
Molybdenum ores and concentrates.
Titanium ores and concentrates.
Niobium, tantalum, vanadium or zirconium ores and concentrates.
Precious metal ores and concentrates.
155.
2617
Other ores and concentrates
690
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
(2)
156.
2618
157.
27
158.
2701
159.
2702
160.
2703
161.
2704
162.
2705
163.
164.
2706
27
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166.
28
167.
28
168.
28
169.
28
170.
2805 11
Nuclear grade sodium
171.
2845
172.
2853
173.
30
174.
3002, 3006
175.
30
176.
30
Heavy water and other nuclear fuels
Compressed air
Insulin
Animal or Human Blood Vaccines
Diagnostic kits for detection of all types of hepatitis
Desferrioxamine injection or deferiprone
177.
30
Cyclosporin
178.
30
179.
30
180.
30
181.
30
182.
3101
Medicaments (including veterinary medicaments) used in bio-chemic
systems and not bearing a brand name
Oral re-hydration salts
Drugs or medicines including their salts and esters and diagnostic test
kits, specified in List 1 appended to this Schedule
Formulations manufactured from the bulk drugs specified in List 2
appended to this Schedule
All goods i.e. animal or vegetable fertilisers or organic fertilisers put up
in unit containers and bearing a brand name
Wattle extract, quebracho extract, chestnut extract
Enzymatic preparations for pre-tanning
183.
32
184.
3202
185.
3307 41 00
Agarbatti
186.
3402
Sulphonated cast
= = = = = = = =
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shaws
Erasers
Raw hides and skins of bovine (including buffalo) or equine animals
(fresh, or salted, dried, limed, pickled or otherwise preserved, but not
tanned, parchment-dressed or further prepared), whether or not
dehaired or split
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not with wool on or split
Other raw hides and skins (fresh, or salted, dried, limed, pickled or
otherwise preserved, but not tanned, parchment-dressed or further
prepared), whether or not dehaired or split
Tanned or crust hides and skins of bovine (including buffalo) or equine
animals, without hair on, whether or not split, but not further prepared
Tanned or crust skins of sheep or lambs, without wool on, whether or
not split, but not further prepared
Tanned or crust hides and skins of other animals, without wool or hair
on, whether or not split, but not further prepared
Wood in chips or particles
= = = = = = = =
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= = = = = = = =
e
Cotton yarn [other than khadi yarn]
Woven fabrics of cotton
All goods i.e. flax, raw or processed but not spun; flax tow and waste
(including yarn waste and garneted stock)
True hemp (Cannabis sativa L), raw or processed but not spun; tow
and waste of true hemp (including yarn waste and garneted stock)
All goods i.e. textile bast fibres [other than jute fibres, raw or
processed but not spun]; tow and waste of these fibres (including yarn
waste and garneted stock)
All goods [other than coconut coir fibre] including yarn of flax, jute,
other textile bast fibres, other vegetable textile fibres; paper yarn
Woven fabrics of other vegetable textile fibres, paper yarn
Woven fabrics of manmade textile materials
Woven fabrics of manmade staple fibres
Coir mats, matting and floor covering
Embroidery or zari articles, that is to say,- imi, zari, kasab, saima,
dabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal
Knitted or crocheted fabrics [All goods]
Articles of apparel and clothi
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vegetables other than farm
type machinery and parts thereof
Following renewable energy devices & parts for their manufacture
(a) Bio-gas plant
(b) Solar power based devices
(c) Solar power generating system
(d) Wind mills, Wind Operated Electricity Generator (WOEG)
693
SERIES I No. 13
(1)
(2)
235.
8601
236.
8602
237.
8603
238.
8604
239.
8605
240.
8606
241.
8607
242.
8608
243.
8713
244.
8802
245.
8803
246.
8901
247.
8902
248.
8904
249.
8905
250.
8906
251.
8907
252.
Any chapter
253.
90
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(3)
(e) Waste to energy plants/devices
(f) Solar lantern/solar lamp
(g) Ocean waves/tidal waves energy devices/plants
Rail locomotives powered from an external source of electricity or by
electric accumulators
Other rail locomotives; locomotive tenders; such as Diesel-electric
locomotives, Steam locomotives and tenders thereof
Self-propelled railway or tramway coaches, vans and trucks, other than
those of heading 8604
Railway or tramway
= = = = = = = =
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se.
Parts of goods of heading 8802
Cruise ships, excursion boats, ferry-boats, cargo ships, barges and
similar vessels for the transport of persons or goods
Fishing vessels; factory ships and other vessels for processing or
preserving fishery products
Tugs and pusher craft
Light-vessels, fire-floats, dredgers, floating cranes and other vessels
the navigability of which is subsidiary to their main function; floating
docks; floating or submersible drilling or production platforms
Other vessels, including warships and lifeboats other than rowing
boats
Other floating structures (for example, rafts, tanks, coffer-dams,
landing-stages, buoys and beacons)
Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907
Coronary stents and coronary stent systems for use with cardiac
catheters
254.
90 or any other
Artificial kidney
Chapter
255.
90 or 84
256.
90 or any other
Chapter
694
Disposable sterilized dialyzer or micro barrier of artificial kidney
Parts of the following goods, namely:-
(i) C
= = = = = = = =
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se.
List 1 [See S. No. 180 of the Schedule I]
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
695
SERIES I No. 13
(29) Methotrexate
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(30) MMR (Measles, mumps and rubella) vaccine
(31) Mustin Hydrochloride
(32) Pancuronium Bromide
(33) Praziquantel
(34) Protamine
(35) Quinidine
(36) Sodium Cromoglycate spin caps and cartridges
(37) Sodium Hyalauronatesterile 1% and 1.4% solution
(38) Somatostatin
(39) Strontium Chloride (85Sr.)
(40) Thioguanine
(41) Tobramycin
(42) TetanusImmunoglobin
(43) Typhoid Vaccines:
a. VI Antigen of Salmonella Typhi, and
b. Ty2la cells and attenuated non-
= = = = = = = =
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No. 3)
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
30TH JUNE, 2017
(92) Daptomycin
(93) Entacevir
(94) Fondaparinux Sodium
(95) Influenza Vaccine
(96) Ixabepilone
(97) Lapatinib
(98) Pegaptanib Sodium injection
(99) Suntinib Malate
(100) Tocilizumab
(101) Agalsidase Beta
(102) Anidulafungin
(103) Capsofungin acetate
(104) Desflurane USP
(105) Heamostatic Matrix with Gelatin and human Thrombin
(106) Imiglucerase
(107) Maraviroc
(108) Radiographic contrast media (Sodium and Meglumine ioxita
= = = = = = = =
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= = = = = = = =
ension
(134) Blood group sera
(135) Botulinum Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(152) Diazoxide
(153) Edrophonium
(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]
(155) Epirubicin
(156) Fibrinogen
(157) Floxuridine
(158) Flucytosin
(159) Flecainide
(160) Fludarabine Phosphate
(161) Foetal Bovine Serum (FBS)
(162) Gadolinium DTPA Dimeglumine
(163) Gallium Citrate
(164) Gasgangrene Anti-Toxin Serum
(165) Goserlin Acetate
(166) Hepatitis B
= = = = = = = =
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= = = = = = = =
st agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniil F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone,
Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
i. Rabbit brains thromboplastin for PT test
ii. Reagent for PT tests
iii. Human Thrombin for TT tests
(204) Rabies immune globulin of equine origin
(205) Sevoflurane
(206) Recuronium Bromide
(207) Septopal beads and chains
(208) Sodium Arsenate
(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones
(210) Solution of Nucleotides and Nucliosides
699
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
3
= = = = = = = =
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1) Hydrocortisone
(12) Idoxuridine
(13) Acetazolamide
(14) Atropine
(15) Homatroprn
(16) Chloroquine
(17) Amodiaquine
(18) Quinine
(19) Pyrimethamine
700
(20) Sulfametho pyrezine
(21) Diethyl Carbamazine
(22) Arteether or formulation of artemisinin.
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
30TH JUNE, 2017
(EXTRAORDINARY No. 3)
List 3 [See S.No.257 of the Schedule I]
(A) (1) Braille writers and braille writing instruments
(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli,
Braille Erasers
(3) Canes, Electronic aids like the Sonic Guide
(4) Optical, Environmental Sensors
(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or
Braille calculator
(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille
Protractors, Scales, Com- passes and Spar Wheels
(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge
blocks Levels, Rules, Rule
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e canes
(6) Technical aids for education, rehabilitation, vocational training and employment of the blind
such as Braille typewriters, braille watches, teaching and learning aids, games and other
instruments and vocational aids specifically adapted for use of the blind
(7) Assistive listening devices, audiometers
(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags
(9) Instruments and implants for severely physically handicapped patients and joints replacement
and spinal instru- ments and implants including bone cement.
Schedule II – 6%
S.
No.
Chapter/Heading/Sub-
-heading/Tariff item
(1)
(2)
1.
01012100, 010129
Live horses
2.
0202
3.
0203
4.
0204
5.
0205
Description of Goods
(3)
Meat of bovine animals, frozen and put up in unit containers
Meat of swine, frozen and put up in unit containers
Meat of sheep or goats, frozen and put up in unit containers
Meat of horses, asses, mules or hinnies, frozen and put up in unit
containers
701
702
S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t
up in unit containers
Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived
from milk; dairy spreads
Cheese
Brazil nuts, dried, whether or not shelled or peeled
Other nuts, dried, whether or not shelled or peeled, such as
Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts
(Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.)
[other than dried areca nuts]
Dates, figs, pineapples, avocados, guavas, mangoes and
mangosteens, dried
Fruit, dried, other than that of headings 0801 to 0806; mixtures of
nuts or dried fruits of Chapter 8
Starches; inulin
Pig fats (including lard) and poultry fat, other than that of heading
0209 or 1503
Fats of bovine animals, sheep or goats, other than those of heading
1503
Lard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not
emulsified or mixed or otherwise prepared
Fats and oils and their fractions, of fish or marine mammals,
whether or not refined, but not chemically modified
Wool grease and fatty subs
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3.
44.
45.
2009
2101 30
2102
2103 [other than 2103
90 10, 2103 90 30, 2103
90 40]
2106
46.
2106 90
vegetable fats or oils or of fractions of different fats or oils of this
chapter, not elsewhere specified of included
Sausages and similar products, of meat, meat offal or blood; food
preparations based on these products
Other prepared or preserved meat, meat offal or blood
Extracts and juices of meat, fish or crustaceans, molluscs or other
aquatic invertebrates
Prepared or preserved fish; caviar and caviar substitutes prepared
from fish eggs
Crustaceans, molluscs and other aquatic invertebrates prepared or
preserved
Vegetables, fruit, nuts and other edible parts of plants, prepared or
preserved by vinegar or acetic acid
Tomatoes prepared or preserved otherwise than by vinegar or
acetic acid
Mushrooms and truffles, prepared or preserved otherwise than by
vinegar or acetic acid
Other vegetables prepared or preserved otherwise than by vinegar
or acetic acid, frozen, other than products of h
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and extracts,
essences and concentrates thereof
Yeasts and prepared baking powders
Sauces and preparations therefor [other than Curry paste;
mayonnaise and salad dressings; mixed condiments and mixed
seasoning
Texturised vegetable proteins (soya bari) and Bari made of pulses
including mungodi
Namkeens, bhujia, mixture, chabena and
preparations in ready for consumption form
Fruit pulp or fruit juice based drinks
47.
2202 90 10
Soya milk drinks
48.
2202 90 20
49.
2202 90 90
50.
2202 90 30
similar edible
Tender coconut water put up in unit container and bearing a
registered brand name
Beverages containing milk
703
(1)
SERIES I No. 13
(2)
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(3)
51.
2515 12 10
Marble and travertine blocks
52.
2516
Granite blocks
53.
54.
28
55.
28
56.
2222
28
Anaesthetics
Potassium Iodate
Steam
28
under serial number 1(f) of
57.
2801 20
58.
2847
59.
29
60.
61.
62.
20
63.
64.
65.
69
3001
3002
3003
3004
3005
3006
66.
3102
67.
3103
68.
3104
Mic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rophylactic uses, not put up in
measured doses or in forms or packings for retail sale, including
Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems
medicaments
Medicaments (excluding goods of heading 30.02, 30.05 or 30.06)
consisting of mixed or unmixed products for therapeutic or
prophylactic uses, put up in measured doses (including those in
the form of transdermal administration systems) or in forms or
packings for retail sale, including Ayurvaedic, Unani, homoeopathic
siddha or Bio-chemic systems medicaments, put up for retail sale
Wadding, gauze, bandages and similar articles (for example,
dressings, adhesive plasters, poultices), impregnated or coated
with pharmaceutical substances or put up in forms or packings for
retail sale for medical, surgical, dental or veterinary purposes
Pharmaceutical goods specified in Note 4 to this Chapter [i.e.
Sterile surgical catgut, similar sterile suture materials (including
sterile absorbable surgical or dental yarns) and sterile ti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in
packages of a gross weight not exceeding 10 kg, other than those
which are clearly not to be used as fertilizers
Fountain pen ink
Ball pen ink
Tooth powder
Odoriferous preparations which operate by burning [other than
agarbattis]
Following goods namely:-
a. Menthol and menthol crystals,
b. Peppermint (Mentha Oil),
c. Fractionated/de-terpenated mentha oil (DTMO),
d. De-mentholised oil (DMO),
e. Spearmint oil,
f. Mentha piperita oil
Candles, tapers and the like
Photographic plates and film for x-ray for medical use
Photographic plates and films, exposed and developed, other than
cinematographic film
Photographic plates and films, exposed and developed, whether or
not incorporating sound track or consisting only of sound track,
other than feature films.
Silicon wafers
All diagnostic kits and reagents
Feeding bottles
79.
3818
80.
3822
81.
3926
82.
3926
Plastic beads
83.
4007
Latex Rubber Thread
84.
4014
85.
4015
86.
4107
18
87.
4112
88.
4113
68
89.
4114
90.
4115
Nipples of feeding bottl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, powder and flour
705
SERIES I No. 13
(1)
91.
(2)
4203
92.
44 or any
Chapter
93.
4404
94.
4405
95.
4406
96.
4408
97.
4415
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(3)
4421
4501
Gloves specially designed for use in sports
The following goods, namely:
a. Cement Bonded Particle Board;
b. Jute Particle Board;
c. Rice Husk Board;
d. Glass-fibre Reinforced Gypsum Board (GRG)
e. Sisal-fibre Boards;
f. Bagasse Board; and
g. Cotton Stalk Particle Board
h. Particle/fibre board manufactured from agricultural crop
residues
Hoopwood; split poles; piles, pickets and stakes of wood, pointed
but not sawn lengthwise; wooden sticks, roughly trimmed but not
turned, bent or otherwise worked, suitable for the manufacture of
walking-sticks, umbrellas, tool handles or the like
Wood wool; wood flour
Railway or tramway sleepers (cross-ties) of wood
Sheets for veneering (including those obtained by slicing laminated
wood), for plywood or for similar laminated wood and other wood,
s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ructures, Parts of domestic decorative
articles used as tableware and kitchenware [other than Wood
paving blocks, articles of densified wood not elsewhere included or
specified, Parts of domestic decorative articles used as tableware
and kitchenware]
Natural cork, raw or simply prepared
Plaits and similar products of plaiting materials, whether or not
assembled into strips; plaiting materials, plaits and similar
products of plaiting materials, bound together in parallel strands or
woven, in sheet form, whether or not being finished articles (for
example, mats matting, screens) of vegetables materials such as of
Bamboo, of rattan, of Other Vegetable materials
98.
4416
99.
4417
100.
4420
101.
102.
103.
4601
706
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
104.
(2)
4602
105.
4701
106.
4702
107.
4703
108.
4704
109.
4705
110.
4706
111.
4707
112.
4802
113.
4804
114.
4805
115.
4806 20 00
116.
4806 40 10
117.
4807
118.
4808
119.
4810
120.
4811
121.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
aperboard, in rolls or sheets, not
further worked or processed than as specified in Note 3 to this
Chapter
Greaseproof papers
Glassine papers
Composite paper and paperboard (made by sticking flat layers of
paper or paperboard together with an adhesive), not surface-
coated or impregnated, whether or not internally reinforced, in rolls
or sheets
Paper and paperboard, corrugated (with or without glued flat
surface sheets), creped, crinkled, embossed or perforated, in rolls
or sheets, other than paper of the kind described in heading 4803
Paper and paperboard, coated on one or both sides with kaolin
(China clay) or other inorganic substances, with or without a
binder, and with no other coating, whether or not surface-coloured,
surface-decorated or printed, in rolls or rectangular (including
square) sheets of any size
Aseptic packaging paper
Boxes, pouches, wallets and writing compendiums, of paper or
paperboard, containing an assortment of paper stationery
Cartons, boxes and cases of corr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nts of title
Transfers (decalcomanias)
Printed or illustrated postcards; printed cards bearing personal
greetings, messages or announcements, whether or not illustrated,
with or without envelopes or trimmings
Calendars of any kind, printed, including calendar blocks
Other printed matter, including printed pictures and photographs;
such as Trade advertising material, Commercial catalogues and the
like, printed Posters, Commercial catalogues, Printed inlay cards,
Pictures, designs and photographs, Plan and drawings for
architectural engineering, industrial, commercial, topographical or
similar purposes reproduced with the aid of computer or any other
devices
Wadding of textile materials and articles thereof; such as
Absorbent cotton wool
Felt, whether or not impregnated, coated, covered or laminated
Nonwovens, whether or not impregnated, coated, covered or
laminated
Rubber thread and cord, textile covered; textile yarn, and strip and
the like of heading 5404 or 5405, impregnated, coated,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s and other textile floor coverings, woven, not tufted or
flocked, whether or not made up, including “Kelem”, “Schumacks”,
“Karamanie” and similar hand-woven rugs
Carpets and other textile floor coverings, tufted, whether or not
made up
136.
5604
137.
5605
138.
139.
5607
140.
5608
141.
5609
142.
5701
143.
5702
144.
5703
708
SERIES I No. 13
(1)
145.
146.
5705
147.
5801
148.
5802
149.
5803
150.
5804
151.
5805
152.
5806
153.
5807
154.
5808
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(2)
5704
5810
5811
(3)
Carpets and other textile floor coverings, of felt, not tufted or
flocked, whether or not made up
Other carpets and other textile floor coverings, whether or not
made up; such as Mats and mattings including Bath Mats, where
cotton predominates by weight, of Handloom, Cotton Rugs of
handloom
Woven pile fabrics and chenille fabrics, other than fabrics of
heading 5802 or 5806
Terry towelling and similar woven terry fabrics, other than narrow
fabrics of heading 5806
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g fabrics or
for similar purposes, not elsewhere specified or included; such as
Zari borders [other than Embroidery or zari articles, that is to say,-
imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,
glass beads, badla, glzal]
Embroidery in the piece, in strips or in motifs, Embroidered
badges, motifs and the like [other than Embroidery or zari articles,
that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara,
naqsi, kora, glass beads, badla, glzal]
Quilted textile products in the piece, composed of one or more
layers of textile materials assembled with padding by stitching or
otherwise, other than embroidery of heading 5810
Textile fabrics coated with gum or amylaceous substances, of a
kind used for the outer covers of books or the like; tracing cloth;
prepared painting canvas; buckram and similar stiffened textile
fabrics of a kind used for hat foundations
Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
polyesters or viscose rayon
Te
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
whether or not impregnated
Textile hose piping and similar textile tubing, with or without
lining, armour or accessories of other materials
Transmission or conveyor belts or belting, of textile material,
whether or not impregnated, coated, covered or laminated with
plastics, or reinforced with metal or other material
Textile products and articles, for technical uses, specified in Note 7
to this Chapter; such as Textile fabrics, felt and felt-lined woven
fabrics, coated, covered or laminated with rubber, leather or other
material, of a kind used for card clothing, and similar fabrics of a
kind used for other technical purposes, including narrow fabrics
made of velvet impregnated with rubber, for covering weaving
spindles (weaving beams); Bolting cloth, whether or Not made up;
Felt for cotton textile industries, woven; Woven textiles felt,
whether or not impregnated or coated, of a kind commonly used in
other machines, Cotton fabrics and articles used in machinery and
plant, Jute fabric
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of feathers, down and articles thereof (other than goods of
heading 0505 and worked quills and scapes)
Sand lime bricks
Fly ash bricks and fly ash blocks
Glasses for corrective spectacles and flint buttons
Globes for lamps and lanterns, Founts for kerosene wick lamps,
Glass chimneys for lamps and lanterns
Mathematical boxes, geometry boxes and colour boxes, pencil
sharpeners
Animal shoe nails
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
(2)
182.
7319
Sewing needles
183.
7321
184.
7323
185.
7418
186.
7615
187.
8211
188.
8214
189.
8215
190.
8401
191.
8408
192.
8413
(3)
Kerosene burners, kerosene stoves and wood burning stoves of iron
or steel
Table, kitchen or other household articles of iron & steel; Utensils
Table, kitchen or other household articles of copper; Utensils
Table, kitchen or other household articles of aluminium; Utensils
Knives with cutting blades, serrated or not (including pruning
knives), other than knives of heading 8208,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s or hay mowers; machines for cleaning, sorting or
grading eggs, fruit or other agricultural produce, other than
machinery of heading 8437
Milking machines and dairy machinery
Other agricultural, horticultural, forestry, poultry-keeping or bee-
keeping machinery, including germination plant fitted with
mechanical or thermal equipment; poultry incubators and brooders
Sewing machines
Composting Machines
Telephones for cellular networks or for other wireless networks
Parts for manufacture of Telephones for cellular networks or for
other wireless networks
Two-way radio (Walkie talkie) used by defence, police and
paramilitary forces etc.
LED lamps
Electrically operated vehicles, including two and three wheeled
electric motor vehicles
Tractors (except road tractors for semi-trailers of engine capacity
more than 1800 cc)
Bicycles and other cycles (including delivery tricycles), not
motorised
Parts and accessories of bicycles and other cycles (including
delivery tricycles), not motorised, of 8
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
us, other
electro-medical apparatus and sight-testing instruments
Mechano-therapy appliances; massage apparatus; psychological
aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol
therapy, artificial respiration or other therapeutic respiration
apparatus
Other breathing appliances and gas masks, excluding protective
masks having neither mechanical parts nor replaceable filters
Orthopaedic appliances, including crutches, surgical belts and
trusses; splints and other fracture appliances; artificial parts of the
body
Apparatus based on the use of X-rays or of alpha, beta or gamma
radiations, for medical, surgical, dental or veterinary uses,
including radiography or radiotherapy apparatus, X-ray tubes and
other X-ray generators, high tension generators, control panels and
desks, screens, examinations or treatment tables, chairs and the
light
Coir products [except coir mattresses]
Products wholly made of quilted textile materials
Hurricane lanterns, Kerosene lamp/pressure lant
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ff
item
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
Combs, hair-slides and the like; hairpins, curling pins, curling
grips, hair-curlers and the like, other than those of heading 8516,
and parts thereof
Sanitary towels (pads) and tampons, napkins and napkin liners for
babies and similar articles, of any material
Paintings, drawings and pastels, executed entirely by hand, other
than drawings of heading 4906 and other than hand-painted or
hand-decorated manufactured articles; collages and similar
decorative plaques
Original engravings, prints and lithographs
Original sculptures and statuary, in any material
Collections and collectors' pieces of zoological, botanical,
mineralogical, anatomical, historical, archaeological,
paleontological, ethnographic or numismatic interest [other
than numismatic coins]
Antiques of an age exceeding one hundred years
Other Drugs and medicines intended for personal use
Lottery run by State Governments
Explanation 1.- For the pu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Margarine, Linoxyn
Glycerol, crude; glycerol waters and glycerol lyes
713
SERIES I No. 13
(1)
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
8.
9.
10.
11.
(2)
1521
1522
1701 91, 1701 99
1702
12.
1704
13.
1901
14.
1902
15.
16.
1904 [other than 1904
10 20]
1905 [other than 1905
32 11, 1905 90 40]
17.
2101 20
18.
2103 90 10
19.
2103 90 30
20.
2103 90 40
21.
2104
22.
23.
2105 00 00
2106
24.
2201
25.
26.
2207
2209
27.
2503 00 10
(3)
Vegetable waxes (other than triglycerides), Beeswax, other insect
waxes and spermaceti, whether or not refined or coloured
Degras, residues resulting from the treatment of fatty substances
or animal or vegetable waxes
All goods, including refined sugar containing added flavouring or
colouring matter, sugar cubes
Other sugars, including chemically pure lactose, maltose, glucose
and fructose, in solid form; sugar syrups not containing added
flavouring or colouring matter; artificial honey, whether or not
mixed with natural honey; caramel [o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f tea or mate,
and preparations with a basis of these extracts, essences or
concentrates or with a basis of tea or mate
Curry paste
Mayonnaise and salad dressings
Mixed condiments and mixed seasoning
Soups and broths and preparations therefor; homogenised
composite food preparations
Ice cream and other edible ice, whether or not containing cocoa
All kinds of food mixes including instant food mixes, soft drink
concentrates, Sharbat, Betel nut product known as “Supari”,
Sterilized or pasteurized millstone, ready to eat packaged food and
milk containing edible nuts with sugar or other ingredients,
Diabetic foods; [other than Namkeens, bhujia, mixture, chabena
and similar edible preparations in ready for consumption form]
Waters, including natural or artificial mineral waters and aerated
waters, not containing added sugar or other sweetening matter nor
flavoured
Ethyl alcohol and other spirits, denatured, of any strength
Vinegar and substitutes for vinegar obtained from acetic acid
Sulphur
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
where specified or
included, containing by weight 70% or more of petroleum oils or of
oils obtained from bituminous minerals, these oils being the basic
constituents of the preparations; waste oils; [other than Avgas and
Kerosene PDS and other than petrol, Diesel and ATF, not in GST]
Petroleum gases and other gaseous hydrocarbons, such as
Propane, Butanes, Ethylene, propylene, butylene and butadiene
[Other than Liquefied Propane and Butane mixture, Liquefied
Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG)
for supply to household domestic consumers or to non-domestic
exempted category (NDEC) customers by the Indian Oil
Corporation Limited, Hindustan Petroleum Corporation Limited or
Bharat Petroleum Corporation Limited]
Petroleum jelly; paraffin wax, micro-crystalline petroleum wax,
slack wax, ozokerite, lignite wax, peat wax, other mineral waxes,
and similar products obtained by synthesis or by other processes,
whether or not coloured
Petroleum coke, petroleum bitumen and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r in tablets or similar forms or in
36.
2713
37.
2714
38.
2715
39.
28
40.
29
41.
30
42.
3102
43.
3103
44.
3104
45.
3105
715
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
(1)
(3)
30TH JUNE, 2017
46.
3201
47.
48.
3202
3203
49.
3204
50.
3205
51.
3206
52.
3207
53.
54.
3211 00 00
3212
55.
3215
56.
3301
57.
3302
packages of a gross weight not exceeding 10 kg, which are clearly
not to be used as fertilizers
Tanning extracts of vegetable origin; tannins and their salts,
ethers, esters and other derivatives (other than Wattle extract,
quebracho extract, chestnut extract)
Synthetic organic tanning substances; inorganic tanning
substances; tanning preparations, whether or not containing
natural tanning substances (other than Enzymatic preparations for
pre-tanning)
Colouring matter of vegetable or animal origin (including dyeing
extracts but excluding animal black), whether or not chemically
defined; preparations as specified in Note 3 to this Chapter based
on colouring mat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
paints (including enamels); stamping foils; dyes
and other colouring matter put up in forms or packings for retail
sale
Printing ink, writing or drawing ink and other inks, whether or not
concentrated or solid (Fountain pen ink and Ball pen ink)
Essential oils (terpeneless or not), including concretes and
absolutes; resinoids; extracted oleoresins; concentrates of essential
oils in fats, in fixed oils, in waxes or the like, obtained by
enfleurage or maceration; terpenic by-products of the
deterpenation of essential oils; aqueous distillates and aqueous
solutions of essential oils; such as essential oils of citrus fruit,
essential oils other than those of citrus fruit such as Eucalyptus oil,
etc., Flavouring essences all types (including those for liquors),
Attars of all kinds in fixed oil bases
Mixtures of odoriferous substances and mixtures (including
alcoholic solutions) with a basis of one or more of these
substances, of a kind used as raw materials in industry; other
preparations b
= = = = = = = =
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= = = = = = = =
e shapes, sticks or similar forms; other preparations for
use in dentistry, with a basis of plaster (of calcined gypsum or
calcium sulphate)
Casein, caseinates and other casein derivatives; casein glues
Albumins (including concentrates of two or more whey proteins,
containing by weight more than 80% whey proteins, calculated on
the dry matter), albuminates and other albumin derivatives
Gelatin (including gelatin in rectangular (including square) sheets,
whether or not surface-worked or coloured) and gelatin derivatives;
isinglass; other glues of animal origin, excluding casein glues of
heading 3501
Peptones and their derivatives; other protein substances and their
derivatives, not elsewhere specified or included; hide powder,
whether or not chromed; including Isolated soya protein
Dextrins and other modified starches (for example, pregelatinised
or esterified starches); glues based on starches, or on dextrins or
other modified starches
Prepared glues and other prepared adhesives, not e
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
AZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
78.
79.
3706
3707
80.
3801
81.
3802
82.
3803 00 00
83.
3804
84.
3805
85.
3806
86.
3807
87.
3808
88.
89.
90.
3809
3810
3812
91.
3815
92.
3816
93.
3817
94.
3818
Photographic plates and films, exposed and developed, whether or
not incorporating sound track or consisting only of sound track, for
feature films
Chemical preparations for photographic uses (other than varnishes,
glues, adhesives and similar preparations); unmixed products for
photographic uses, put up in measured portions or put up for retail
sale in a form ready for use
Artificial graphite; colloidal or semi-colloidal graphite; preparations
based on graphite or other carbon in the form of pastes, blocks,
plates or other semi-manufactures
Activated carbon; activated natural mineral products; animal black,
including spent animal black
Tall oil, whether or not refined
Residual lyes from the manufacture of wood pulp, whether or not
concentrated, desugared or chemical
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iary
preparations for soldering, brazing or welding; soldering, brazing
or welding powders and pastes consisting of metal and other
materials; preparations of a kind used as cores or coatings for
welding electrodes or rods
Prepared rubber accelerators; compound plasticisers for rubber or
plastics, not elsewhere specified or included; anti-oxidising
preparations and other compound stabilisers for rubber or plastics.;
such as Vulcanizing agents for rubber
Reaction initiators, reaction accelerators
preparations, not elsewhere specified or included
and catalytic
Refractory cements, mortars, concretes and similar compositions,
other than products of heading 3801
Mixed alkylbenzenes and mixed alkylnaphthalenes, other than
those of heading 2707 or 2902
Chemical elements doped for use in electronics, in the form of
discs, wafers or similar forms; chemical compounds doped for use
in electronics [other than silicon wafers]
718
SERIES I No. 13
(1)
(2)
95.
3821
96.
3823
97.
3824
98.
3825
99.
3826
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ds i.e. polymers; Polyacetals, other polyethers, epoxide
resins, polycarbonates, alkyd resins, polyallyl esters, other
polyesters; polyamides; Amino-resins, phenolic resins and
polyurethanes; silicones; Petroleum resins, coumarone-indene
resins, polyterpenes, polysulphides, polysulphones and other
products specified in Note 3 to this Chapter, not elsewhere
specified or included; Cellulose and its chemical derivatives, not
elsewhere specified or included; Natural polymers (for example,
alginic acid) and modified natural polymers (for example, hardened
proteins, chemical derivatives of natural rubber), not elsewhere
specified or included; in primary forms
Ion exchangers based on polymers of headings 3901 to 3913, in
primary forms
Waste, parings and scrap, of plastics
Monofilament of which any cross-sectional dimension exceeds 1
mm, rods, sticks and profile shapes, whether or not surface-worked
but not otherwise worked, of plastics
Tubes, pipes and hoses, and fittings therefor, of plastic
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3
114.
4004
115.
4005
116.
4006
117.
4007
118.
4008
119.
4009
120.
4010
121.
4011
122.
4014
123.
124.
4015
4202
125.
4202 12 10
126.
4202 22 10
127.
4202 22 20
128.
4202 22 30
129.
4202 22 40
130.
4202 29 10
131.
4301
132.
4302
133.
4304
134.
4403
135.
4407
136.
4408
rubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-
propylene-Non-conjugated diene rubber (EPDM)
Reclaimed rubber in primary forms or in plates, sheets or strip
Waste, parings and scrap of rubber (other than hard rubber) and
powders and granules obtained therefrom
Compounded rubber, unvulcanised, in primary forms or in plates,
sheets or strip
Other forms (for example, rods, tubes and profile shapes) and
articles (for example, discs and rings), of unvulcanised rubber
Vulcanised rubber thread and cord, other than latex rubber thread
Plates, sheets, strip, rods and profile shapes, of vulcanised rubber
other than hard rubber
Tubes, pipes and hoses, of vulcanised rubber other than hard
rubber, with or without their
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
pieces or
cuttings, suitable for furriers' use), other than raw hides and skins
of heading 4101, 4102 or 4103.
Tanned or dressed furskins (including heads, tails, paws and other
pieces or cuttings), unassembled, or assembled (without the
addition of other materials) other than those of heading 4303
Artificial fur and articles thereof
Wood in the rough
Wood sawn or chipped
Sheets for veneering (including those obtained by slicing laminated
wood), for plywood or for similar laminated wood and other wood,
sawn lengthwise, sliced or peeled, whether or not planed, sanded,
spliced or end-jointed, of a thickness not exceeding 6 mm [other
than for match splints]
720
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
137.
(2)
4409
138.
44 or any Chapter
139.
44 or any Chapter
140.
4419
141.
142.
4502
4501
143.
4503
144.
4504
145.
4803
146.
147.
4806
[Except 4806 20 00,
4806 40 10]
4809
148.
4811
149.
4812
150.
4813
151.
4816
152.
4817
[Except 4817 30]
153
= = = = = = = =
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= = = = = = = =
ace-coloured, surface-
decorated or printed, in rolls or sheets
Vegetable parchment, tracing papers and other glazed transparent
or translucent papers, in rolls or sheets (other than greaseproof
paper, glassine paper)
Carbon paper, self-copy paper and other copying or transfer papers
(including coated or impregnated paper for duplicator stencils or
offset plates), whether or not printed, in rolls or sheets
Paper, paperboard, cellulose wadding and webs of cellulose fibres,
coated, impregnated, covered, surface-coloured, surface-decorated
or printed, in rolls or rectangular (including square) sheets, of any
size, other than goods of the kind described in heading 4803, 4809
or 4810 [Other than aseptic packaging paper]
Filter blocks, slabs and plates, of paper pulp
Cigarette paper, whether or not cut to size or in the form of
booklets or tubes
Carbon paper, self-copy paper and other copying or transfer papers
(other than those of heading 4809), duplicator stencils and offset
plates, of pap
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
171.
6406
172.
6501
173.
6502
174.
6504 00 00
175.
6505
accessories, or paper pulp, paper, cellulose wadding or webs of
cellulose fibres
Registers, account books, order books, receipt books, letter pads,
memorandum pads, diaries and similar articles, blotting-pads,
binders (loose-leaf or other), folders, file covers, manifold business
forms, interleaved carbon sets and other articles of stationary, of
paper or paperboard; and book covers, of paper or paperboard
[other than note books and exercise books]
Paper or paperboard labels of all kinds, whether or not printed
Bobbins, spools, cops and similar supports of paper pulp, paper or
paperboard (whether or not perforated or hardened)
Other paper, paperboard, cellulose wadding and webs of cellulose
fibres, cut to size or shape; other articles of paper pulp, paper,
paperboard, cellulose wadding or webs of cellulose fibres [other
than paper pulp moulded trays, Braille paper]
Sewing thread of manmade filaments, whether or not put up for
ret
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
nd similar articles, and parts
thereof
Hat-forms, hat bodies and hoods of felt, neither blocked to shape
nor with made brims; plateaux and manchons (including slit
manchons), of felt
Hat-shapes, plaited or made by assembling strips of any material,
neither blocked to shape, nor with made brims, nor lined, nor
trimmed
Hats and other headgear, plaited or made by assembling strips of
any material, whether or not lined or trimmed
Hats and other headgear, knitted or crocheted, or made up from
lace, felt or other textile fabric, in the piece (but not in strips),
722
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
(1)
176.
6506
177.
6507
178.
6804
179.
180.
6806
181.
6810
182.
6811
183.
6902
184.
6903
(3)
30TH JUNE, 2017
6805
whether or not lined or trimmed; hair-nets of any material, whether
or not lined or trimmed
Other headgear, whether or not lined or trimmed
Head-bands, linings, covers, hat foundations, hat frames, peaks
and chinstraps, for headgear
Millstones, grin
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ilar siliceous earths
Other refractory ceramic goods (for example, retorts, crucibles,
muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and
rods), other than those of siliceous fossil meals or of similar
siliceous earths
Salt Glazed Stone Ware Pipes
Tableware, kitchenware, other household articles and toilet
articles, of porcelain or china
Ceramic tableware, kitchenware, other household articles and
toilet articles, other than of porcelain or china [other than Earthen
pot and clay lamps]
Cullet and other waste and scrap of glass; glass in the mass
Glass in balls (other than microspheres of heading 70.18), rods or
tubes, unworked
Carboys, bottles, flasks, jars, pots, phials, ampoules and other
containers, of glass, of a kind used for the conveyance or packing of
goods; preserving jars of glass; stoppers, lids and other closures, of
glass
Glassware of a kind used for table, kitchen, toilet, office, indoor
decoration or similar purposes (other than that of heading 7010 or
= = = = = = = =
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= = = = = = = =
tes and
other ornaments of lamp-worked glass, other than imitaion
jewelery; glass microsphers not exceeding 1 mm in diameter
Glass fibres (including glass wool) and articles thereof (for
example, yarn, woven fabrics)
Pig iron and spiegeleisen in pigs, blocks or other primary forms
Ferro-alloys
Ferrous products obtained by direct reduction of iron ore and other
spongy ferrous products, in lumps, pellets or similar forms; iron
having a minimum purity by weight of 99.94%, in lumps, pellets or
similar forms
Ferrous waste and scrap; remelting scrap ingots of iron or steel
Granules and powders, of pig iron, spiegeleisen, iron or steel
Iron and non-alloy steel in ingots or other primary forms (excluding
iron of heading 7203)
Semi-finished products of iron or non-alloy steel
All flat-rolled products of iron or non-alloy steel
All bars and rods, of iron or non-alloy steel
Angles, shapes and sections of iron or non-alloy steel
Wire of iron or non-alloy steel
Stainless steel in ingots or other pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
teel
Other tubes and pipes (for example, welded, riveted or similarly
closed), having circular cross sections, the external diameter of
which exceeds 406.4 mm, of iron or steel
724
SERIES I No. 13
(1)
(2)
220.
7306
221.
7307
222.
7308
223.
224.
7310
225.
7311
226.
7312
227.
7313
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(3)
7309
Other tubes, pipes and hollow profiles (for example, open seam or
welded, riveted or similarly closed), of iron or steel
Tube or pipe fittings (for example, couplings, elbows, sleeves), of
iron or steel
Structures (excluding prefabricated buildings of heading 94.06) and
parts of structures (for example, bridges and bridge sections,
lock gates, towers, lattice masts, roofs, roofing frame-works, doors
and windows and their frames and thresholds for doors, and
shutters, balustrades, pillars, and columns), of iron or steel; plates,
rods, angles, shapes, section, tubes and the like, prepared for using
structures, of iron or steel [other t
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
of, of iron or steel falling under 7315 20, 7315
81, 7315, 82, 7315 89, 7315 90
Anchors, grapnels and parts thereof, of iron or steel
Nails, tacks, drawing pins, corrugated nails, staples (other than
those of heading 8305) and similar articles, of iron or steel, whether
or not with heads of other material, but excluding such articles
with heads of copper
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters,
cotter-pins, washers (including spring washers) and similar
articles, of iron or steel
Sewing needles, knitting needles, bodkins, crochet hooks,
embroidery stilettos and similar articles, for use in the hand, of iron
or steel; safety pins and other pins of iron or steel, not elsewhere
specified or included
Springs and leaves for springs, of iron and steel
LPG stoves
Iron or steel wool; pot scourers and scouring or polishing pads,
gloves and the like, of iron or steel
Other cast articles of iron or steel; such as Grinding balls and
similar articles for mills, Rudders for s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pper alloys, unwrought
239.
7401
240.
7402
241.
7403
242.
7404
Copper waste and scrap
243.
7405
Master alloys of copper
244.
7406
245.
7407
246.
7408
247.
7409
248.
7410
249.
7411
250.
7412
251.
7413
252.
7415
Copper powders and flakes
Copper bars, rods and profiles
Copper wire
Copper plates, sheets and strip, of a thickness exceeding 0.12.5
mm
Copper foils
Copper tubes and pipes
Copper tube or pipe fittings (for example, couplings, elbows,
sleeves)
Stranded wires and cables
Nails, tacks, drawing pins, staples (other than those of heading
83.05) and similar articles, of copper or of iron or steel with heads of
copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-
pins, washers (including spring washers) and similar articles, of
copper
Metal castings
Nickel mattes, nickel oxide sinters and other intermediate products
of nickel metallurgy
Unwrought nickel
Nickel waste and scrap
253.
7419 91 00
254.
7501
255.
7502
256.
7503
257.
7504
Nickel powders and flakes
258.
7505
259.
7
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ildings of
heading 94.06 and doors, windows and their frames and thresholds
for doors under 7610 10 00) and parts of structures (for example,
bridges and bridge-sections, towers, lattice masts, roofs, roofing
frameworks, balustrades, pillars and columns); aluminium plates.
rods, profiles, tubes and the like, prepared for use in structures
Aluminium reservoirs, tanks, vats and similar containers, for any
material (other than compressed or liquefied gas), of a capacity
exceeding 300 1, whether or not lined or heat-insulated, but not
fitted with mechanical or thermal equipment
Aluminium casks, drums, cans, boxes, etc.
Aluminium containers for compressed or liquefied gas
Stranded wires and cables
273.
7612
274.
7613
275.
7614
276.
7616
Other articles of aluminium
277.
7801
Unwrought lead
278.
7802
Lead waste and scrap
279.
7804
280.
7806
281.
7901
282.
7902
283.
7903
284.
7904
285.
7905
286.
7907
287.
8001
288.
8002
289.
8003
290.
8007
291.
8101 to 8112
292.
293.
8113
8202
294.
8203
Lead p
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
hears, pipe-cutters, bolt croppers, perforating
punches and similar hand tools
727
SERIES I No. 13
(1)
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(3)
(2)
295.
8204
296.
8205
297.
8206
298.
8207
299.
8208
300.
301.
8209
8210 00 00
302.
8213 00 00
303.
8301
304.
8306
305.
306.
8307
8308
307.
8309
308.
8311
309.
8401
310.
8402
311.
8403
312.
8404
Hand-operated spanners and wrenches (including torque meter
wrenches but not including tap wrenches); interchangeable
spanner sockets, with or without handles
Hand tools (including glaziers' diamonds), not elsewhere specified
or included; blow lamps; vices, clamps and the like, other than
accessories for and parts of, machine-tools or water-jet cutting
machines; anvils; portable forges; hand or pedal-operated grinding
wheels with frameworks
Tools of two or more of the headings 8202 to 8205, put up in sets for
retail sale
Interchangeable tools for hand tools, whether or not power-
operated, or for machine-tools (for exa
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ps, buckles, buckle-clasps, hooks, eyes,
eyelets and the like, of base metal, of a kind used for clothing or
clothing accessories, footwear, jewellery, wrist watches, books,
awnings, leather goods, travel goods or saddlery or for other made
up articles; tubular or bifurcated rivets, of base metal; beads and
spangles, of base metal
Stoppers, caps and lids (including crown corks, screw caps and
pouring stoppers), capsules for bottles, threaded bungs, bung
covers, seals and other packing accessories, of base metal
Wire, rods, tubes, plates, electrodes and similar products, of base
metal or of metal carbides, coated or cored with flux material, of a
kind used for soldering, brazing, welding or deposition of metal or
of metal carbides; wire and rods, of agglomerated base metal
powder, used for metal spraying
Nuclear reactors; machinery and apparatus for isotopes separation
Steam or other vapour generating boilers (other than central
heating hot water boilers capable also of producing low pr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
er engines and motors (Reaction engines other than turbo jets,
Hydraulic power engines and motors, Pneumatic power engines
and motors, other, parts) [other than wind turbine or engine]
Furnace burners for liquid fuel, for pulverised solid fuel or for gas;
mechanical stokers, including their mechanical grates, mechanical
ash dischargers and similar appliances
Industrial or laboratory furnaces and ovens, including incinerators,
non-electric
Medical, surgical or laboratory sterilisers
Calendering or other rolling machines, other than for metals or
glass, and cylinders therefor
Centrifuges, including centrifugal dryers; filtering or purifying
machinery and apparatus, for liquids or gases
Machinery for cleaning or drying bottles or other containers;
machinery for filling, closing, sealing or labelling bottles, cans,
boxes, bags or other containers; machinery for capsuling bottles,
jars, tubes and similar containers; other packing or wrapping
machinery (including heat-shrink wrapping machine
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
pecified or included elsewhere in this Chapter, for
the industrial preparation or manufacture of food or drink, other
than machinery for the extraction or preparation of animal or fixed
vegetable fats or oils
Machinery for making pulp of fibrous cellulosic material or for
making or finishing paper or paperboard
Book-binding machinery, including book-sewing machines
729
SERIES I No. 13
(1)
333.
(2)
8441
334.
8442
335.
8443
336.
8444
337.
8445
338.
8446
339.
8447
340.
8448
341.
8449
342.
8451
343.
8453
344.
8454
345.
8455
346.
8456
730
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
Other machinery for making up paper pulp, paper or paperboard,
including cutting machines of all kinds
Machinery, apparatus and equipment (other than the machines of
headings 8456 to 8465) for preparing or making plates, printing
components; plates, cylinders and lithographic stones, prepared for
printing purposes (for example, planed, grained or polished)
Printing machinery used for
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Auxiliary machinery for use with machines of heading 84.44, 84.45,
84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop
motions, shuttle changing mechanisms); parts and accessories
suitable for use solely or principally with the machines of this
heading or of heading 8444, 8445, 8446 or 8447 (for example,
spindles and spindles flyers, card clothing, combs, extruding
nipples, shuttles, healds and heald frames, hosiery needles)
Machinery for the manufacture or finishing of felt or nonwovens in
the piece or in shapes, including machinery for making felt hats;
blocks for making hats
Machinery (other than machines of heading 8450) for washing,
cleaning, wringing, drying, ironing, pressing (including fusing
presses), bleaching, dyeing, dressing, finishing, coating or
impregnating textile yarns, fabrics or made up textile articles and
machines for applying the paste to the base fabric or other support
used in the manufacture of floor covering such as linoleum;
machines for reeling,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
metal
Machine-tools (including way-type unit head machines) for drilling,
boring, milling, threading or tapping by removing metal, other than
lathes (including turning centres) of heading 8458
Machine-tools for deburring, sharpening, grinding, honing, lapping,
polishing or otherwise finishing metal, or cermets by means of
grinding stones, abrasives or polishing products, other than gear
cutting, gear grinding or gear finishing machines of heading 8461
Machine-tools for planing, shaping, slotting, broaching, gear
cutting, gear grinding or gear finishing, sawing, cutting-off and
other machine-tools working by removing metal or cermets, not
elsewhere specified or included
Machine-tools (including presses) for working metal by forging,
hammering or die-stamping; machine-tools (including presses) for
working metal by bending, folding, straightening, flattening,
shearing, punching or notching; presses for working metal or metal
carbides, not specified above
Other machine-tools for working me
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
with calculating functions; accounting
machines, postage-franking machines, ticket-issuing machines and
similar machines, incorporating a calculating device; cash registers
Automatic data processing machines and units thereof; magnetic
or optical readers, machines for transcribing data onto data media
in coded form and machines for processing such data, not
elsewhere specified or included
Perforating or stapling machines (staplers), pencil sharpening
machines
Parts and accessories (other than covers, carrying cases and the
like) suitable for use solely or principally with machines of
headings 8470 to 8472
731
SERIES I No. 13
(1)
363.
(2)
8474
364.
365.
366.
8479
367.
8480
368.
8481
369.
8482
370.
8486
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
8475
8477
8514
8515
Machinery for sorting, screening, separating, washing, crushing,
grinding, mixing or kneading earth, stone, ores or other mineral
substances, in solid (including powder or paste) form; machinery
= = = = = = = =
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For full text:-Visit the Source
= = = = = = = =
the like, including pressure-reducing valves and
thermostatically controlled valves
Ball bearing, Roller Bearings
Machines and apparatus of a kind used solely or principally for the
manufacture of semiconductor boules or wafers, semiconductor
devices, electronic integrated circuits or flat panel displays;
machines and apparatus specified in Note 9 (C) to this Chapter;
parts and accessories
Machinery parts, not containing electrical connectors, insulators,
coils, contacts or other electrical features not specified or included
elsewhere in this chapter
Electric motors and generators (excluding generating sets)
Electric generating sets and rotary converters
Parts suitable for use solely or principally with the machines of
heading 8501 or 8502
Transformers Industrial Electronics; Electrical Transformer; Static
Convertors (UPS)
Electro-magnets; permanent magnets and articles intended to
become permanent magnets after magnetisation; electro-magnetic
or permanent magnet chucks, clamps and si
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
elephone sets; other apparatus for the transmission or reception
of voice, images or other data, including apparatus for
communication in a wired or wireless network (such as a local or
wide area network), other than transmission or reception
apparatus of heading 8443, 8525, 8527 or 8528
Microphones and stands therefor; loudspeakers, whether or not
mounted in their enclosures [other than single loudspeakers,
mounted in their enclosures]; headphones and earphones, whether
or not combined with a microphone, and sets consisting of a
microphone and one or more loudspeakers;
Video recording or reproducing apparatus, whether or not
incorporating a video tuner
Discs, tapes, solid-state non-volatile storage devices, “smart cards”
and other media for the recording of sound or of other phenomena,
whether or not recorded, including matrices and masters for the
production of discs, but excluding products of Chapter 37
Closed-circuit television (CCTV)
Computer monitors not exceeding 17 inches, Set
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ic integrated circuits
Electrical machines and apparatus, having individual functions, not
specified or included elsewhere in this Chapter
Winding Wires; Coaxial cables; Optical Fiber
Carbon electrodes
Electrical insulators of any material
Waste and scrap of primary cells, primary batteries and electric
accumulators; spent primary cells, spent primary batteries and
spent electric accumulators; electrical parts of machinery or
apparatus, not specified or included elsewhere in this Chapter
733
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
399.
(2)
8609
400.
8703
401.
402.
8704
8708
403.
8715
404.
8801
405.
8804
8805
406.
407.
408.
8908 00 00
9001
409.
9002
410.
9003
411.
9004
412.
9016
413.
9017
414.
9024
415.
9025
416.
9026
(3)
Containers (including containers for the transport of fluids)
specially designed and equipped for carriage by one or more
modes of transport [including refrigerated containers]
Cars for physically handicapped persons, s
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
les other
than those of heading 8544; sheets and plates of polarising
material; prisms, mirrors and other optical elements, of any
material, unmounted, other than such elements of glass not
optically worked
Lenses, prisms, mirrors and other optical elements, of any material,
mounted, being parts of or fittings for instruments or apparatus,
other than such elements of glass not optically worked [other than
intraocular lens]
Frames and mountings for spectacles, goggles or the like, and
parts thereof
Spectacles [other than corrective]; goggles and the like, corrective,
protective or other
Balances of a sensitivity of 5 cg or better, with or without weights
[other than electric or electronic balances]
Instruments for measuring length, for use in the hand (for example,
measuring rods and tapes, micrometers, callipers), not specified or
included elsewhere in the chapter
Machines and appliances for testing the hardness, strength,
compressibility, elasticity or other mechanical properties of
m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
viscosity, porosity, expansion, surface
tension or the like; instruments and appratus for measuring or
checking quantities of heat, sound or light (including exposure
meters); microtomes
Gas, liquid or electricity supply or production meters, including
calibrating meters therefor
Revolution counters, production counters, taximeters, mileometers,
pedometers and the like; speed indicators and tachometers, other
than those of heading 9014 or 9015; stroboscopes
Oscilloscopes, spectrum analysers and other instruments and
apparatus for measuring or checking electrical quantities,
excluding meters of heading 90.28; instruments and apparatus for
measuring or detecting alpha, beta, gamma, X-ray, cosmic or other
ionising radiations
Measuring or checking instruments, appliances and machines, not
specified or included elsewhere in this Chapter; profile projectors
Automatic regulating or controlling instruments and apparatus
Parts and accessories (not specified or included elsewhere in this
Chapte
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cartridges and other
ammunition and projectiles and parts thereof, including shot and
cartridge wads
Swords, cut lasses, bayonets, lances and similar arms and parts
thereof and scabbards and sheaths therefor
Medical, surgical, dental or veterinary furniture (for example,
operating tables, examination tables, hospital beds with
mechanical fittings, dentists' chairs); barbers' chairs and similar
chairs, having rotating as well as both reclining and elevating
movements; parts of the foregoing articles
735
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
437.
9403
438.
9404
439.
9406
440.
9503
441.
442.
443.
9506
9606 21 00, 9606 22 00,
9606 29, 9606 30
9603 [other than 9603
10 00]
444.
9604 00 00
445.
9605
446.
9607
447.
9608
448.
9610 00 00
449.
9612
450.
451.
9620 00 00
9801
9802
452.
453.
Any Chapter
Bamboo furniture
(3)
Coir mattresses, cotton pillows, mattress and quilts
Prefabricated buildings
Electronic Toys like tricycles, scooters, pedal c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
d, with or without boxes
Monopods, bipods, tripods and similar articles
All items of machinery including prime movers, instruments,
apparatus and appliances, control gear and transmission
equipment, auxiliary equipment (including those required for
research and development purposes, testing and quality control),
as well as all components (whether finished or not) or raw
materials for the manufacture of the aforesaid items and their
components, required for the initial setting up of a unit, or the
substantial expansion of an existing unit, of a specified:
(1) industrial plant,
(2) irrigation project,
(3) power project,
(4) mining project,
(5) project for the exploration for oil or other minerals, and
(6) such other projects as the Central Government may, having
regard to the economic development of the country notify in the
Official Gazette in this behalf;
and spare parts, other raw materials (including semi-finished
materials of consumable stores) not exceeding 10% of the value of
the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cocoa calculated on a totally defatted basis, not elsewhere
specified or included; food preparations of goods of heading 0401 to
0404, not containing cocoa or containing less than 5% by weight of
cocoa calculated on a totally defatted basis not elsewhere specified
or included [other than preparations for infants or young children,
put up for retail sale and mixes and doughs for the preparation of
bakers' wares of heading 1905]
Waffles and wafers coated with chocolate or containing chocolate
Extracts, essences and concentrates of coffee, and preparations
with a basis of these extracts, essences or concentrates or with a
basis of coffee
Food preparations not elsewhere specified or included i.e. Protein
concentrates and textured protein substances, Sugar-syrups
containing added flavouring or colouring matter, not elsewhere
specified or included; lactose syrup; glucose syrup and malto
dextrine syrup, Compound preparations for making non-alcoholic
beverages, Food flavouring material, Churn
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3209
22.
3210
23.
3213
24.
3214
25.
3303
26.
3304
27.
28.
29.
29
30.
31.
32.
3305 [other than 3305
9011, 3305 90 19]
3306 [other than 3306
10 10, 3306 10 20]
3307
3401 30
3402
3403
dispersed or dissolved in a non-aqueous medium; solutions as
defined in Note 4 to this Chapter
Paints and varnishes (including enamels and lacquers) based on
synthetic polymers or chemically modified natural polymers,
dispersed or dissolved in an aqueous medium
Other paints and varnishes (including enamels, lacquers and
distempers); prepared water pigments of a kind used for finishing
leather
Artists', students' or signboard painters' colours, modifying tints,
amusement colours and the like, in tablets, tubes, jars, bottles,
pans or in similar forms or packings
Glaziers' putty, grafting putty, resin cements, caulking compounds
and other mastics; painters' fillings; non-refractory surfacing
preparations for facades, indoor walls, floors, ceilings or the like
Perfumes and toilet waters
Beauty or make-up prepa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Shaving cream, Personal deodorants and
antiperspirants
Organic surface-active products and preparations for washing the
skin, in the form of liquid or cream and put up for retail sale,
whether ÃŽŸÃŽâ⢠not containing soap; paper, wadding, felt and
nonwovens, impregnated, coated or covered with soap or
detergent
Organic surface-active agents (other than soap); surface-active
preparations, washing preparations (including auxiliary washing
preparations) and cleaning preparations, whether or not containing
soap, other than those of heading 3401
Lubricating preparations (including cutting-oil preparations, bolt or
nut release preparations, anti-rust or anti-corrosion preparations
and mould release preparations, based on lubricants) and
preparations of a kind used for the oil or grease treatment of textile
materials, leather, furskins or other materials, but excluding
preparations containing, as basic constituents, 70% or more by
weight of petroleum oils or of oils obtained from bituminous
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed in Note 2 to this Chapter; such
as liquid or liquefied-gas fuels in containers of a kind used for
filling or refilling cigarette or similar lighters
Anti-knock preparations, oxidation inhibitors, gum inhibitors,
viscosity improvers, anti-corrosive preparations and other prepared
additives, for mineral oils (including gasoline) or for other liquids
used for the same purposes as mineral oils
Preparations and charges for fire-extinguishers; charged fire-
extinguishing grenades
Organic composite solvents and thinners, not elsewhere specified
or included; prepared paint or varnish removers
Hydraulic brake fluids and other prepared liquids for hydraulic
transmission, not containing or containing less than 70% by weight
of petroleum oils or oils obtained from bituminous minerals
Anti-freezing preparations and prepared de-icing fluids
Floor coverings of plastics, whether or not self-adhesive, in rolls or
in form of tiles; wall or ceiling coverings of plastics
Baths, shower baths, sinks, was
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
54.
4205
55.
4206
56.
4303
57.
4304
58.
4410
59.
4411
60.
4412
61.
4413
62.
4414
63.
4418
64.
4421
65.
4814
740
66.
6702
67.
6703
68.
6704
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(3)
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases,
school satchels, spectacle cases, binocular cases, camera cases,
musical instrument cases, gun cases, holsters and similar
containers; travelling-bags, insulated food or beverages bags, toilet
bags, rucksacks, handbags, shopping bags, wallets, purses, map-
cases, cigarette-cases, to-bacco- pouches, tool bags, sports bags,
bottle-cases, jewellery boxes, powder-boxes, cutlery cases and
similar containers, of leather, of sheeting of plastics, of textile
materials, of vulcanised fibre or of paperboard, or wholly or mainly
covered with such materials or with paper [other than School
satchels and bags other than of leather or composition leather,
Toilet cases, Hand bags and shopping bags, of artificial plastic
material,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and carpentry of wood, including cellular wood
panels, assembled flooring panels, shingles and shakes
Wood paving blocks, articles of densified wood not elsewhere
included or specified, Parts of domestic decorative articles used as
tableware and kitchenware
Wall paper and similar wall coverings; window transparencies of
paper
Artificial flowers, foliage and fruit and parts thereof; articles made
of artificial flowers, foliage or fruit
Wool or other animal hair or other textile materials, prepared for
use in making wigs or the like
Wigs, false beards, eyebrows and eyelashes, switches and the like,
of human or animal hair or of textile materials; articles of human
hair not elsewhere specified or included
SERIES I No. 13
(1)
69.
70.
(2)
6801
6802
71.
6803
72.
6807
73.
6808
74.
6809
75.
76.
6812
77.
78.
79.
80.
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(3)
6810
6813
6814
6815
6901
6909
Setts, curbstones and flagstones, of natural stone (except slate)
Worked monu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
and bricks, Cement bricks, Prefabricated structural
components for Building or civil engineering, Prefabricated
structural components for building or civil engineering
Fabricated asbestos fibres; mixtures with a basis of asbestos or
with a basis of asbestos and magnesium carbonate; articles of such
mixtures or of asbestos (for example, thread, woven fabric,
clothing, headgear, footwear, gaskets), whether or not reinforced,
other than goods of heading 6811 or 6813
Friction material and articles thereof (for example, sheets, rolls,
strips, segments, discs, washers, pads), not mounted, for brakes,
for clutches or the like, with a basis of asbestos, of other mineral
substances or of cellulose, whether or not combined with textiles or
other materials
Worked mica and articles of mica, including agglomerated or
reconstituted mica, whether or not on a support of paper,
paperboard or other materials
Articles of stone or of other mineral substances (including carbon
fibres, articles of carbon fi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
7007
94.
7008
95.
7009
96.
7011
97.
7014
98.
7016
99.
7020
100.
7321
101.
7322
102.
7324
103.
7418
104.
7419
(3)
Ceramic sinks, wash basins, wash basin pedestals, baths, bidets,
water closet pans, flushing cisterns, urinals and similar sanitary
fixtures
Statuettes and other ornamental ceramic articles
Other ceramic articles
Cast glass and rolled glass, in sheets or profiles, whether or not
having an absorbent, reflecting or non-reflecting layer, but not
otherwise worked
Drawn glass and blown glass, in sheets, whether or not having an
absorbent, reflecting or non-reflecting layer, but not otherwise
worked
Float glass and surface ground or polished glass, in sheets,
whether ÃŽŸÃŽâ⢠not having an absorbent, reflecting or non-
-reflecting layer, but not otherwise worked
Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked,
engraved, drilled, enamelled or otherwise worked, but not framed
or fitted with other materials
Safety glass, consisting of toughened (tempered) or laminated
gla
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
oilers for central
heating), barbecues, braziers, gas-rings, plate warmers and similar
non-electric domestic appliances, and parts thereof, of iron or steel
Radiators for central heating, not electrically heated, and parts
thereof, of iron or steel; air heaters and hot air distributors
(including distributors which can also distribute fresh ÃŽŸÃŽââ¢
conditioned air), not electrically heated, incorporating a motor-
driven fan or blower, and parts thereof, of iron or steel
Sanitary ware and parts thereof of iron and steel
All goods other than utensils i.e. sanitary ware and parts thereof of
copper
Other articles of copper [including chain and parts thereof under
7419 10 and other articles under 7419 99] but not including metal
castings under 7419 91 00
742
SERIES I No. 13
(1)
(2)
105.
7610 10 00
106.
7615
107.
8212
108.
8214
109.
8302
110.
8303
111.
8304
112.
8305
113.
8310
114.
8407
115.
8408
116.
8409
117.
8413
118.
8414
119.
8415
120.
8418
121.
8419
OFFICIAL GAZETTE
_
GOVT. OF GOA
(
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, office-stamp stands and similar office or desk equipment, of
base metal, other than office furniture of heading 9403
Fittings for loose-leaf binders or files, letter clips, letter corners,
paper clips, indexing tags and similar office articles, of base metal;
staples in strips (for example, for offices, upholstery, packaging), of
base metal
Sign-plates, name-plates, address-plates and similar plates,
numbers, letters and other symbols, of base metal, excluding those
of heading 9405
Spark-ignition reciprocating or rotary internal combustion piston
engine
Compression-ignition internal combustion piston engines (diesel or
semi-diesel engines)
Parts suitable for use solely or principally with the engines of
heading 8407 or 8408
Pumps for dispensing fuel or lubricants of the type used in filling
stations or garages [8413 11], Fuel, lubricating or cooling medium
pumps for internal combustion piston engines [8413 30], concrete
pumps [8413 40 00], other rotary positive displacement pumps
[84
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r
heating food, not elsewhere specified or included [8419 89 30],
Cooling towers and similar plants for direct cooling (without a
separating wall) by means of recirculated water [8419 89 40], Plant
growth chambers and rooms and tissue culture chambers and
rooms having temperature, humidity or light control [8419 89 60],
Apparatus for rapid heating of semi-conductor devices, apparatus
for chemical or physical vapour deposition on semiconductor
wafers; apparatus for chemical vapour deposition on LCD
substratus [8419 89 70]; parts [8419 90]
Dish washing machines, household [8422 11 00] and other [8422 19
00]
Electric or electronic weighing machinery (excluding balances of a
sensitivity of 5 centigrams or better), including weight operated
counting or checking machines; weighing machine weights of all
kinds
Fire extinguishers
Fork-lift trucks; other works trucks fitted with lifting or handling
equipment
Other lifting, handling, loading or unloading machinery (for
example, lifts, escalators
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
non-electric,
Perforating or stapling machines (staplers), pencil sharpening
machines]
Automatic goods-vending machines (for example, postage stamps,
cigarette, food or beverage machines), including money changing
machines
Machinery for preparing or making up tobacco, not specified or
included elsewhere in this chapter
Passenger boarding bridges of a kind used in airports [8479 71 00]
and other [8479 79 00]
Transmission shafts (including cam shafts and crank shafts) and
cranks; bearing housings and plain shaft bearings; gears and
130.
8450
131.
8472
132.
133.
8478
134.
8479
135.
8483
SERIES I No. 13
(1)
(2)
136.
8484
137.
8504
138.
8506
139.
8507
140.
8508
141.
8509
142.
8510
143.
8511
144.
8512
145.
8513
146.
8516
147.
8517
148.
8518
149.
8519
150.
8522
151.
8525
152.
8526
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
gearing; ball or roller screws; gear boxes and other speed
changers, including torque converters; flywheels and pulleys,
including pulley blo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to-dynamos, ignition coils,
sparking plugs and glow plugs, starter motors); generators (for
example, dynamos, alternators) and cut-outs of a kind used in
conjunction with such engines
Electrical lighting or signalling equipment (excluding articles of
heading 8539), windscreen wipers, defrosters and demisters, of a
kind used for cycles or motor vehicles
Portable electric lamps designed to function by their own source of
energy (for example, dry batteries, accumulators, magnetos), other
than lighting equipment of heading 8512
Electric instantaneous or storage water heaters and immersion
heaters; electric space heating apparatus and soil heating
apparatus; electrothermic hair-dressing apparatus (for example,
hair dryers, hair curlers, curling tong heaters) and hand dryers;
electric smoothing irons; other electro-thermic appliances of a kind
used for domestic purposes; electric heating resistors, other than
those of heading 8545
ISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20],
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rs and projectors, not incorporating television reception
apparatus; reception apparatus for television, whether or not
incorporating radio-broadcast receiver or sound or video recording
or reproducing apparatus [other than computer monitors not
exceeding 17 inches]
Parts suitable for use solely or principally with the apparatus of
headings 8525 to 8528
Electrical signalling, safety or traffic control equipment for
railways, tramways, roads, inland waterways, parking facilities,
port installations or airfields (other than those of heading 8608)
Electric sound or visual signalling apparatus (for example, bells,
sirens, indicator panels, burglar or fire alarms), other than those of
heading 8512 or 8530
Electrical apparatus for switching or protecting electrical circuits,
or for making connections to or in electrical circuits (for example,
switches, relays, fuses, surge suppressors, plugs, sockets, lamp-
holders, and other connectors, junction boxes), for a voltage not
exceeding 1,000 vol
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
corporated
during moulding solely for the purposes of assembly, other than
insulators of heading 8546; electrical conduit tubing and joints
therefor, of base metal lined with insulating material
Motor vehicles for the transport of ten or more persons, including
the driver
Motor cars and other motor vehicles principally designed for the
transport of persons (other than those of heading 8702), including
station wagons and racing cars [other than Cars for physically
handicapped persons]
Motor vehicles for the transport of goods [other than Refrigerated
motor vehicles]
Special purpose motor vehicles, other than those principally
designed for the transport of persons or goods (for example,
breakdown lorries, crane lorries, fire fighting vehicles, concrete-
160.
8539
161.
8544
162.
8545
163.
8547
164.
8702
165.
8703
166.
8704
167.
8705
746
SERIES I No. 13
(1)
(2)
168.
8706
169.
8707
170.
8708
171.
8709
172.
8710
173.
8711
174.
175.
8714
8716
176.
8802
177.
8903
178.
9004
179.
9005
180.
9006
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s
Parts and accessories of vehicles of headings 8711 and 8713
Trailers and semi-trailers; other vehicles, not mechanically
propelled; parts thereof [other than Self-loading or self-unloading
trailers for agricultural purposes, and Hand propelled vehicles (e.g.
hand carts, rickshaws and the like); animal drawn vehicles]
Aircrafts for personal use
Yachts and other vessels for pleasure or sports; rowing boats and
canoes
Goggles
Binoculars, monoculars, other optical telescopes, and mountings
therefor; other astronomical instruments and mountings therefor,
but not including instruments for radio-astronomy
Photographic (other than cinematographic) cameras; photographic
flashlight apparatus and flashbulbs other than discharge lamps of
heading 8539
Cinematographic
cameras and projectors, whether or not
incorporating sound recording or reproducing apparatus
Image projectors, other than cinematographic; photographic (other
than cinematographic) enlargers and reducers
Apparatus and equipment for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
.
9202
205.
9205
206.
9206 00 00
207.
9207
208.
9208
209.
9209
748
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
Electric or electronic balances of a sensitivity of 5cg or better, with
or without weights
Apparatus based on the use of X-rays or of alpha, beta or gamma
radiations, for\including radiography or radiotherapy apparatus,
X-ray tubes and other X-ray generators, high tension generators,
control panels and desks, screens, examinations or treatment
tables, chairs and the light
Instruments, apparatus and models, designed for demonstrational
purposes (for example, in education or exhibitions), unsuitable for
other uses
Wrist-watches, pocket-watches and other watches, including stop-
watches, with case of precious metal or of metal clad with precious
metal
Wrist-watches, pocket-watches and other watches, including stop
watches, other than those of heading 9101
Instrument panel clocks and clocks of a similar type for vehicles,
aircraft, spacecraft or vesse
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ylophones,
cymbols, castanets, maracas)
Musical instruments, the sound of which is produced, or must be
amplified, electrically (for example, organs, guitars, accordions)
Musical boxes, fairground organs, mechanical street organs,
mechanical singing birds, musical saws and other musical
instruments not falling within any other heading of this chapter;
decoy calls of all kinds; whistles, call horns and other mouth-blown
sound signalling instruments
Parts (for example, mechanisms for musical boxes) and accessories
(for example, cards, discs and rolls for mechanical instruments) of
SERIES I No. 13
(1)
(2)
210.
9302
211.
9401
212.
213.
9403
9404
214.
9405
215.
9504
216.
9505
217.
9506
218.
9508
219.
9601
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
9611
musical instruments; metronomes, tuning forks and pitch pipes of
all kinds
Revolvers and pistols, other than those of heading 9303 or 9304
Seats (other than those of heading 9402), whether ÃŽŸÃŽâ⢠not
converti
= = = = = = = =
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= = = = = = = =
oise-shell, horn, antlers, coral, mother-of-
pearl and other animal carving material, and articles of these
materials (including articles obtained by moulding)
Worked vegetable or mineral carving material and articles of these
materials moulded or carved articles of wax, of stearin, of natural
gums or natural resins or of modelling pastes, and other moulded
or carved articles, not elsewhere specified or included; worked,
unhardened gelatin (except gelatin of heading 3503) and articles of
unhardened gelatin
Date, sealing or numbering stamps, and the like (including devices
for printing or embossing labels), designed for operating in the
hand; hand operated composing sticks and hand printing sets
incorporating such composing sticks
Cigarette lighters and other lighters, whether or not mechanical or
electrical, and parts thereof other than flints and wicks
Smoking pipes (including pipe bowls) and cigar or cigarette
holders, and parts thereof
Scent sprays and similar toilet sprays, and mou
= = = = = = = =
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= = = = = = = =
sold in State(s) other than the organising
state also.
(2) Organising state has the same meaning as assigned to it in
clause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules,
2010
S. No.
(1)
1.
2.
Chapter/Heading/Sub-
heading/Tariff item
(2)
7101
7102
3.
7103
4.
7104
5.
7105
6.
7106
7.
7107
8.
7108
9.
7109
10.
10
7110
11.
7111
12.
7112
13.
7113
Schedule V – 1.5%
Description of Goods
(3)
Pearls, natural or cultured, whether or not worked or graded but
not strung, mounted or set; pearls, natural or cultured, temporarily
strung for convenience of transport
Diamonds, whether or not worked, but not mounted or set [other
than Non-Industrial Unworked or simply sawn, cleaved or bruted]
Precious stones (other than diamonds) and semi-precious stones,
whether or not worked or graded but not strung, mounted or set;
ungraded precious stones (other than diamonds) and semi-precious
stones, temporarily strung for convenience of transport [other than
Unworked or simply sawn or roughly
= = = = = = = =
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= = = = = = = =
nd scrap containing precious metal or precious
metal compounds, of a kind used principally for the recovery of
precious metal.
Articles of jewellery and parts thereof, of precious metal or of metal
clad with precious metal
750
SERIES I No. 13
(1)
(2)
14.
7114
15.
7115
16.
7116
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3)
30TH JUNE, 2017
Articles of goldsmiths' or silversmiths' wares and parts thereof, of
precious metal or of metal clad with precious metal
Other articles of precious metal or of metal clad with precious
metal
Articles of natural or cultured pearls, precious or semi-precious
stones (natural, synthetic or reconstructed)
Imitation jewellery
17.
7117
18.
7118
Coin
S. No.
Chapter/Heading/Sub-
heading/Tariff item
(1)
(2)
1.
7102
Schedule VI – 0.125%
Description of Goods
(3)
2.
7103
3.
7104
Diamonds, non-industrial unworked or simply sawn, cleaved or
bruted
Precious stones (other than diamonds) and semi-precious stones,
unworked or simply sawn or roughly shaped
Syn
= = = = = = = =
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= = = = = = = =
l mean respectively a tariff
item, sub-heading, heading and chapter as specified in the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the 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.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
751
OFFICIAL GAZETTE
_
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
Notification
30TH JUNE, 2017
38/1/2017-Fin(R&C) (2/2017-Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, being satisfied that it is
necessary in the public interest so to do, o
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= = = = = = = =
8.
3
Meat of bovine animals frozen [other than frozen and put up in unit container]
Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit
container]
Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit
container]
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen
and put up in unit container]
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other
than frozen and put up in unit container]
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put
up in unit container]
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted,
fresh, chilled or frozen [other than frozen and put up in unit container]
Pig fat, free of lean meat, and poultry fat, not rendered or
= = = = = = = =
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= = = = = = = =
ll or not, live, fresh or chilled; crustaceans, in shell,
cooked by steaming or by boiling in water live, fresh or chilled.
Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other
than crustaceans and molluscs, live, fresh or chilled.
Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
Fresh milk and pasteurised milk, including separated milk, milk and cream, not
concentrated nor containing added sugar or other sweetening matter, excluding
Ultra High Temperature (UHT) milk
Curd; Lassi; Butter milk
Chena or paneer, other than put up in unit containers and bearing a registered
brand name;
Birds' eggs, in shell, fresh, preserved or cooked
Natural honey, other than put up in unit container and bearing a registered brand
name
Human hair, unworked, whether or not washed or scoured; waste of human hair
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not
cut to shape), treated with acid or gelatinised; po
= = = = = = = =
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= = = = = = = =
and similar roots
and tubers with high starch or inulin content, fresh or chilled; sago pith.
Coconuts, fresh or dried, whether or not shelled or peeled
Brazil nuts, fresh, whether or not shelled or peeled
Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.),
walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola
spp.), Areca nuts, fresh, whether or not shelled or peeled
Bananas, including plantains, fresh or dried
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos,
Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus
latifolia), fresh.
Grapes, fresh
753
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
(3)
30TH JUNE, 2017
(1)
(2)
54.
0807
55.
0808
56.
0809
57.
0810
58.
0814
59.
9
60.
0901
61.
0902
62.
0909
= = = = = = = =
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= = = = = = = =
at and meslin [other than those put up in unit container and bearing a
registered brand name]
Rye [other than those put up in unit container and bearing a registered brand
name]
Barley [other than those put up in unit container and bearing a registered brand
name]
Oats [other than those put up in unit container and bearing a registered brand
name]
Maize (corn) [other than those put up in unit container and bearing a registered
brand name]
Rice [other than those put up in unit container and bearing a registered brand
name]
Grain sorghum [other than those put up in unit container and bearing a registered
brand name]
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other
than those put up in unit container and bearing a registered brand name]
Wheat or meslin flour [other than those put up in unit container and bearing a
registered brand name].
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.]
[other than those put up in unit con
= = = = = = = =
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= = = = = = = =
her or not broken, of seed quality.
Sunflower seeds, whether or not broken, of seed quality.
85.
1207
86.
1209
87.
1210
88.
1211
89.
1212
90.
1213
91.
1214
Other oil seeds and oleaginous fruits [i.e. Palm nuts and kernels, cotton seeds,
Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius)
seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam]
whether or not broken, of seed quality.
Seeds, fruit and spores, of a kind used for sowing.
Hop cones, fresh.
Plants and parts of plants (including seeds and fruits), of a kind used primarily in
perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or
chilled.
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or
chilled.
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or
in the form of pellets
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale,
lupines, vetches and similar forage products, wh
= = = = = = = =
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= = = = = = = =
rand name
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed,
including grass, hay & straw, supplement & husk of pulses, concentrates &
additives, wheat bran & de-oiled cake
Salt, all types
Electrical energy
Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.
5470: 2002
2308, 2309
103.
2501
104.
2716 00 00
105.
2835
106.
3002
107.
3006
All types of contraceptives
108.
3101
Human Blood and its components
All goods and organic manure [other than put up in unit containers and bearing a
registered brand name]
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
109.
3304
110.
3825
Municipal waste, sewage sludge, clinical waste
111.
3926
Plastic bangles
755
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(3)
Firewood or fuel wood
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the
Government Treasuries o
= = = = = = = =
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= = = = = = = =
onut, coir fibre
133.
63
Indian National Flag
134.
6703
135.
6912 00 40
136.
7018
137.
8201
Human hair, dressed, thinned, bleached or otherwise worked
Earthen pot and clay lamps
Glass bangles (except those made from precious metals)
Agricultural implements manually operated or animal driven i.e. Hand tools, such
as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and
similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay
knives, hedge shears, timber wedges and other tools of a kind used in agriculture,
horticulture or forestry.
Amber charkha
Handloom [weaving machinery]
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Parts of goods of heading 8801
Hearing aids
Indigenous handmade musical instruments
Muddhas made of sarkanda and phool bahari jhadoo
Slate pencils and chalk sticks
138.
8445
139.
8446
140.
8802 60 00
141.
8803
142.
9021
143.
92
144.
9603
145.
9609
146.
9610 00 00
Slates
756
OFFICIAL GAZETTE
_
= = = = = = = =
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= = = = = = = =
lanation. For the purposes of this Schedule,ââ¬â⬢
(i) The phrase ââ¬Åunit container” means a package, whether large or small (for example, tin,
can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-
-determined quantity or number, which is indicated on such package.
(ii) The phrase “registered brand name” means brand name or trade name,
that is to say,
a name or a mark, such as symbol, monogram, label, signature or invented word or writing
which is used in relation to such specified goods for the purpose of indicating, or so as to
indicate a connection in the course of trade between such specified goods and some person
using such name or mark with or without any indication of the identity of that person, and
which is registered under the Trade Marks Act, 1999.
(iii) “Tariff item”, “sub-heading”, “heading” and “Chapterâ⬠shall mean respectively a tariff
item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs
= = = = = = = =
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= = = = = = = =
olumn (3) of the
Table below read with relevant List appended hereto 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 Table, from so much of the state tax leviable thereon under section 9 of
the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) as is in excess of the amount
calculated at the rate specified in the corresponding entry in column (4) of the said Table and
subject to the relevant conditions annexed to this notification, as specified in the corresponding
entry in column (5) of the Table aforesaid.
TABLE
Chapter/
Sr.
Heading/
Description of Goods
No.
/Sub-heading/
Condition
Rate
No.
/Tariff item
(1)
(2)
(3)
(4)
(5)
1.
Any Chapter
Goods specified in the List annexed to this Table
required in connection with:
2.5%
1
Condition
No.
758
1.
If,-
(1) Petroleum operations undertaken under petroleum
exploration licenses or mining leases, granted by
the Government of India
= = = = = = = =
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= = = = = = = =
NE, 2017
(ii) an Indian Company or Companies, a Foreign Company or Companies, or a
consortium of an Indian Company or Companies and a Foreign Company or
Companies (hereinafter referred to as the “contractor”) or a sub-contractor of
the contractor and in each case in connection with petroleum operations to be
undertaken under a contract with the Government of India; or
(iii) an Indian Company or Companies, a Foreign Company or Companies, or a
consortium of an Indian Company or Companies and a Foreign Company or
Companies (hereinafter referred to as the “contractor”) or a sub-contractor of
such Company or Companies or such consortium and in each case in
connection with petroleum operations or coal bed methane operations, as the
case may be, to be undertaken under a contract signed with the Government
of India, on or after the 1st day of April, 1998, under the New Exploration
Licensing Policy, or on or after the 1st day of April, 2001 in terms of the Coal
Bed Methane Policy, or on or afte
= = = = = = = =
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= = = = = = = =
upplier of goods, at the time of outward supply of goods,
a certificate from a duly authorised officer of the Directorate General of Hydro
Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to
the effect that the goods are required for
(A) petroleum operations referred to in sub-clause (ii) of clause (a) under the
contract referred to in that sub-clause, or
(B) petroleum operations or coal bed methane operations referred to in sub-
-clause (iii) of clause (a), as the case may be, under a contract signed under
the New Exploration Licensing Policy or the Coal Bed Methane Policy or
the Marginal Field Policy, as the case may be;
(c) where the recipient of outward supply of goods is a sub-contractor, he produces to
the Deputy Commissioner of Central tax or the Assistant Commissioner of Central
tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State
tax, as the case may be, having jurisdiction over the supplier of goods, at the time
of outwa
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= = = = = = = =
nd containing the
name of such sub-contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor
of the licensee or lessee or contractor, as the case may be;
(iii) an undertaking from such licensee or lessee or contractor, as the case may be,
binding him to pay any tax, fine or penalty that may become payable, if any of
the conditions of this entry are not complied with by such sub-contractor or
licensee or lessee or contractor, as the case may be;
(d) where the goods so supplied to the licensee or a sub-contractor of the licensee, or
the contractor or a sub-contractor of the contractor are sought to be transferred to
another sub-contractor of the licensee or another licensee or a sub-contractor of
such licensee, or another sub-contractor of the contractor or another contractor or a
sub-contractor of such contractor (hereinafter referred to as the “transferee”), such
transferee produces to the Deputy Commissioner of Central tax or the Assistant
Commi
= = = = = = = =
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= = = = = = = =
uding that he shall pay tax, fine or penalty that may become payable, if any
of the conditions of this entry are not complied with by himself, where he is the
licensee/contractor or by the licensee/contractor of the transferee where such
transferee is a sub-contractor;
(iii) a certificate,-
on
(A) in the case of a petroleum exploration license or mining lease, as the case
may be, granted by the Government of India or any State Government
nomination basis, that no foreign exchange remittance is made for
the transfer of such goods undertaken by the transferee on behalf of
the licensee or lessee, as the case may be;
(B) in the case of a contract entered into by the Government of India and a
Foreign Company or Companies or, the Government of India and a
consortium of an Indian Company or Companies and a Foreign Company
or Companies, that no foreign exchange remittance is made for the
transfer of such goods undertaken by the transferee on behalf of the
Foreign Company or Companies, as the c
= = = = = = = =
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= = = = = = = =
the said goods
are no longer required for the petroleum operations or coal bed methane operations,
and the depreciated value of the goods shall be equal to the original value of the
goods at the time of import reduced by the percentage points calculated by straight
line method as specified below for each quarter of a year or part thereof from the
date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent.;
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the rate of 2 per
cent.,
subject to the maximum of 70 per cent.
List
[See S. No. 1 of the Table]
(1) Land Seismic Survey Equipment and accessories, requisite vehicles including those for carrying
the equipment, seismic survey vessels, global positioning system and accessories, and
other materials required for seismic work or other
= = = = = = = =
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= = = = = = = =
on, Coil Tubing units,
Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as
related to downhole retrieval in oil field operations or coal bed methane operations), well
control, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring,
gravel pack, well completion and workover for oil/gas/CBM wells including wireline and
downhole equipment.
(6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling,
kelly, cross overs and swages, Drive Pipes.
(7) All types of drilling bits, including nozzles, breakers and related tools.
(8) All types of oil field chemicals or coal bed methane chemicals including synthetic products
used in petroleum or coal bed methane operations, oil well cement and cement additives,
required for drilling, production and transportation of oil or gas.
761
SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(9) Process, production and well pl
= = = = = = = =
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= = = = = = = =
r pollution control,
fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection
equipment, including H2S monitoring equipment.
(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.
(15) All types of valves including high pressure valves.
(16) Communication equipment required for petroleum or coal bed methane operations including
synthesized VHF Aero and VHF multi channel sets/VHF marine multi channel sets.
(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV,
electronic individual security devices including electronic access control system.
(18) Specialized antenna system, simplex telex over radio terminals, channel micro wave
systems, test and measurement equipment.
(19) X-band radar transponders, area surveillance system.
(20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation
equipment and explosives
(21) Wellhead and
Christmas
= = = = = = = =
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= = = = = = = =
interpretation of this notification.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
762
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
Notification
38/1/2017-Fin(R&C)(4/2017-Rate)
In exercise of the powers conferred by sub-section (3) of section 9 of the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), the
Government of Goa, on the recommendations of the Council, hereby specifies the supply of
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 Table, made by the person as specified in the
corresponding entry in column (4), in respect of which the state tax
= = = = = = = =
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= = = = = = = =
le 2 of the
Lotteries (Regulation) Rules,
2010, made under the provisions
of sub-section 1 of section 11 of
the Lotteries (Regulations) Act,
1998 (17 of 1998).
Explanation.ââ¬â
(1) In this Table, ââ¬Åtariff item”, “sub-heading”, “heading” and “Chapter” shall mean
respectively a tariff item, sub-heading, heading or chapter, as specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975).
763
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 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.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
Notification
38/1/2
= = = = = = = =
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= = = = = = = =
abrics of cotton
(4)
5309 to 5311
Woven fabrics of other vegetable textile fibres, paper yarn
(5)
5407, 5408
Woven fabrics of manmade textile materials
(6)
5512 to 5516
(7)
60
Woven fabrics of manmade staple fibres
Knitted or crocheted fabrics [All goods]
(8)
8601
(9)
8602
(10)
8603
(11)
8604
(12)
8605
(13)
8606
Rail locomotives powered from an external source of electricity or by electric
accumulators
Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives,
Steam locomotives and tenders thereof
Self-propelled railway or tramway coaches, vans and trucks, other than those of
heading 8604
Railway or tramway maintenance or service vehicles, whether or not self-
-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing
coaches and track inspection vehicles)
Railway or tramway passenger coaches, not self-propelled; luggage vans, post
office coaches and other special purpose railway or tramway coaches, not self-
-propelled (excluding those of h
= = = = = = = =
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= = = = = = = =
atory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of this notification.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
Notification
38/1/2017-Fin(R&C)(6/2017-Rate)
In exercise of the powers conferred by section 55 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 specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the
Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the
applicable state tax paid by it on all inward supplies of goods received by it for the purposes of
subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized
customers of the CSD.
This notification shall come into force with effect fro
= = = = = = = =
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= = = = = = = =
f supply of Goods
No.
heading or
Chapter
(1)
1.
Any chapter
The supply of goods by the CSD to the Unit Run Canteens
2.
Any chapter
The supply of goods by the CSD to the authorized customers
3.
Any chapter
The supply of goods by the Unit Run Canteens to the authorized customers
Explanation.ââ¬â⬢
(1) In this notification, ââ¬Åtariff itemââ¬, ââ¬Åsub-headingââ¬, ââ¬Åheadingâ⬠and ââ¬ÅChapterâ⬠shall mean
respectively a tariff item, heading, sub-heading and Chapter as specified in the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 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.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, U
= = = = = = = =
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= = = = = = = =
17.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
766
OFFICIAL GAZETTE
_
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
Notification
38/1/2017-Fin(R&C)(9/2017-Rate)
30TH JUNE, 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), 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 exempts intra-State supplies of goods or services or
both received by a deductor under section 51 of the said Act, from any supplier, who is not
registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of
the said Act, subject to the condition that the deductor is not liable to be registered otherwise
than under sub-clause (vi) of section 24 of the said Act.
This notificati
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= = = = = = = =
Act 4 of 2017).
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
Notification
38/1/2017-Fin(R&C)(11/2017-Rate)
In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of
section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of
the Council, and on being satisfied that it is necessary in the public interest so to do, hereby
notifies that the state tax, on the intra-State supply of services of description as specified in
column (3) of the Table below, falling under Chapter, Section or Heading of scheme of
classification of services as specified in column (2), shall be levied at the rate as specified in the
corresponding entry in column (4), subject to the conditions as s
= = = = = = = =
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= = = = = = = =
tion 6
Distributive Trade Services;
Accommodation, Food and Beverage
5
Heading 9961
Service; Transport Services; Gas and
Electricity Distribution Services
Services in wholesale trade.
Explanation-This service does not include
sale or purchase of goods but includes:
Services of commission agents,
commodity brokers, and auctioneers
and all other traders who negotiate
whole sale commercial transactions
between buyers and sellers, for a fee
or commission,
Services of electronic whole sale
agents and brokers,
Services of whole sale auctioning
houses.
9
6
Heading 9962
Services in retail trade.
Explanation- This service does not include
sale or purchase of goods
9
7
768
Heading 9963
(Accommoda-
tion, food and
beverage
services)
(i) Supply, by way of or as part of any
service or in any other manner
whatsoever, of goods, being food or any
other article for human consumption or
drink, where such supply or service is for
cash, deferred payment or other valuable
consideration, provided by a restau
= = = = = = = =
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= = = = = = = =
part of any
service or in any other manner
whatsoever, of goods, being food or any
other article for human consumption or
any drink, where such supply or service is
for cash, deferred payment ÃŽŸÃŽâ⢠other
valuable consideration, provided by a
restaurant, eating joint including mess,
canteen, having licence or permit or by
whatever name called to serve alcoholic
liquor for human consumption.
(iv) Supply, by way of or as part of any
service or in any other manner
whatsoever, of goods, being food or any
other article for human consumption or
any drink, where such supply or service is
for cash, deferred payment or other
valuable consideration, provided by a
restaurant, eating joint including mess,
canteen, having the facility of air-
conditioning or central air-heating in any
part of the establishment, at any time
during the year.
(v) Supply, by way of or as part of any
service or in any other manner whatsoever
in outdoor catering wherein goods, being
food or any other article for huma
= = = = = = = =
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= = = = = = = =
ÃŽâ⢠in any other manner
whatsoever, of goods, including but not
limited to food or any other article for
human consumption or any drink (whether
ÃŽŸÃŽâ⢠not alcoholic liquor for human
consumption), where such supply or
service is for cash, deferred payment or
other valuable consideration, in a premises
(including hotel, convention center, club,
pandal, shamiana or any other place,
specially arranged for organising a
function) together with renting of such
premises.
(viii) Accommodation in hotels
including five star hotels, inns, guest
houses, clubs, campsites or other
commercial places meant for residential or
lodging purposes having declared tariff of
a unit of accommodation of seven
thousand and five hundred rupees and
above per unit per day or equivalent.
Explanation.-“declared tariff ” includes
charges for all amenities provided in the
unit of accommodation (given on rent for
stay) like furniture, air conditioner,
refrigerators or any other amenities, but
without excluding any
= = = = = = = =
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= = = = = = = =
in clause (40) of section 2 of
the Motor Vehicles Act, 1988 (59 of 1988);
(c) “radio taxi” means a taxi including a
radio cab, by whatever name called, which
is in two-way radio communication with a
central control office and is enabled for
tracking using Global Positioning System
(GPS) or General Packet Radio Service
(GPRS).
(iii) Transport of passengers, with or
without accompanied belongings, by air in
economy class.
2.5
input tax charged on
Provided that credit of
goods or services used
in supplying the
service has not been
taken
[Please refer
Explanation No. (iv)]
to
(iv) Transport of passengers, with or
without accompanied belongings, by air,
embarking from or terminating in a
Regional Connectivity Scheme Airport, as
notified by the Ministry of Civil Aviation.
2.5
2.5
Provided that credit of
input tax charged on
goods used
in
supplying the service
has not been taken
[Please refer
Explanation No. (iv)]
to
00
Provided that credit of
input tax charged on
goods used
in
supplying the
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
erson who provides service in
relation to transport of goods by road and
issues consignment note, by whatever
name called.
2.5
30TH JUNE, 2017
(5)
Provided that credit of
input tax charged in
respect of goods in
supplying the service is
not utilised for paying
state tax or integrated
tax on the supply of the
service
Provided that credit of
input tax charged on
goods (other than on
ships, vessels inclu-
ding bulk carriers and
tankers) used
in
supplying the service
has not been taken
[Please refer
Explanation No. (iv)]
to
Provided that credit of
input tax charged on
goods and services
used in supplying the
2.5
service has not been
taken
[Please refer
Explanation No. (iv)]
to
(iv) Transport of goods in containers by
rail by any person other than Indian
Railways.
6
(v) Goods transport services other than
(i), (ii), (iii) and (iv) above.
9
10
Heading 9966
(Rental
services of
transport
vehicles)
(i) Renting of motorcab where the cost
of fuel is included in the consideration
charged from the
= = = = = = = =
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= = = = = = = =
courier services.
9
Electricity, gas, water and other
distribution services.
9
14
Section 7
15
Heading 9971
(Financial and
related
services)
Financial and related services; real estate
services; and rental and leasing services.
(i) Services provided by a foreman of a
chit fund in relation to chit.
Explanation.-
means
a
transaction
(a) “chit”
whether called chit, chit fund, chitty,
kuri, or by whatever name by or under
which a person enters into an
agreement with a specified number of
persons that every one of them shall
subscribe a certain sum of money (or a
certain quantity of grain instead) by
way of periodical instalments over a
definite period and that each subscriber
shall, in his turn, as determined by lot or
by auction or by tender or in such other
manner as may be specified in the chit
agreement, be entitled to a prize
amount;
(b)”foreman of a chit fund” shall have
the same meaning as is assigned to the
expression “foreman” in clause (j) of
section 2 of the Chit Funds Act, 1982
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ise engaged in or
offering to engage in aircraft operations;
(b) “scheduled air transport service”
an air transport service
undertaken between the same two or
more places operated according to a
published time table or with flights so
regular or frequent that they constitute
a recognisable systematic series, each
flight being open to use by members of
the public;
(c) “scheduled air cargo service”
means air transportation of cargo or
mail on a scheduled basis according to
a published time table or with flights so
regular or frequent that they constitute
a recognisably systematic series, not
open to use by passengers.
(v) Financial and related services other
than (i), (ii), (iii), and (iv) above.
(4)
2.5
6
30TH JUNE, 2017
(5)
Provided that credit of
input tax charged on
goods
used
in
supplying the service
has not been taken
[Please refer
Explanation No. (iv)]
to
16
67
Heading 9972
Real estate services.
17 Heading 9973
(Leasing or
rental
services, with
or without
operator)
use
or
(i) Temp
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
and Services Act, 2017.
Explanation.ââ¬â
(a) “operator” means a person,
organisation or enterprise engaged in or
offering to engage in aircraft operations;
(b) “scheduled air transport service”
means an air transport service undertaken
between the same two or more places
operated according to a published time
table or with flights so regular or frequent
that they constitute
recognisable
systematic series, each flight being open
to use by members of the public;
a
(c) “scheduled air cargo service” means
air transportation of cargo or mail on a
scheduled basis according to a published
time table or with flights so regular or
frequent that they constitute
recognisably systematic series, not open
to use by passengers.
a
(vi) Leasing or rental services, with or
without operator, other than (i), (ii), (iii),
(iv) and (v) above.
(4)
Same rate
of state
tax as on
supply of
like goods
involving
transfer of
title in
goods
2.5
Same rate
of state
tax as
applicable
on supply
of like
goods
involv
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ments
accommodation,
sightseeing or other similar services) by
any mode of transport, and includes any
person engaged in the business of
operating tours.
for
9
2.5
1. Provided that credit
of input tax charged
on goods and services
used in supplying the
service has not been
taken
[Please refer to
Explanation No. (iv)]
2. The bill issued for
supply of this service
indicates that it is
inclusive of charges of
accommodation and
transportation
required for such a
tour and the amount
charged in the bill is
the gross amount
charged for such a
tour including the
charges
accommodation
transportation
of
and
required for such a
tour.
(ii) Support services other than (i) above
(i) Support services to agriculture,
forestry, fishing, animal husbandry.
Explanation.ââ¬â “Support services to
agriculture, forestry, fishing, animal
husbandry” mean –
(i) Services relating to cultivation of
plants and rearing of all life forms of
animals, except the rearing of horses, for
food, fibre, fuel, raw materia
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
oduce;
(f) agricultural extension services;
(g) services by any Agricultural
Produce Marketing Committee or Board
or services provided by a commission
agent for sale or purchase of
agricultural produce.
(ii) Services by way of pre-conditioning,
pre-cooling, ripening, waxing, retail
packing, labelling of fruits and vegetables
which do not change or alter the essential
characteristics of the said fruits ÃŽŸÃŽââ¢
vegetables.
(iii) Carrying out an intermediate
production process as job work in relation
to cultivation of plants and rearing of all
life forms of animals, except the rearing of
horses, for food, fibre, fuel, raw material or
other similar products or agricultural
produce.
(ii) Support services to mining,
electricity, gas and water distribution.
Maintenance, repair and
(except construction) services.
9
installation
9
(i) Services by way of job work in
relation to-
(a) Printing of newspapers;
(b) Textile yarns (other than of
man-made fibres) and textile fabrics;
(c) Cut and polis
= = = = = = = =
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= = = = = = = =
ymers
(for example, cellulose) to produce
polymers such as cuprammonium rayon
(cupro) or viscose rayon, or by chemical
modification of natural organic polymers
(for example, cellulose, casein and other
proteins, or alginic acid), to produce
polymers such as cellulose acetate or
alginates.
(ii) Manufacturing services on physical
inputs (goods) owned by others, other
than (i) above.
Other manufacturing services; publishing,
printing and reproduction services;
9
materials recovery services.
28
Section 9
Community, Social and Personal Services
and other miscellaneous services
29
29
Heading 9991
Public administration and other services
provided to the community as a whole;
compulsory social security services.
9
30
Heading 9992
Education services.
9
31
Heading 9993
32 Heading 9994
Human health and social care services.
9
Sewage and waste collection, treatment
and disposal and other environmental
protection services.
9
33
778
Heading 9995
Services of membership organisations.
9
9
(4)
30TH JUN
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ashing, cleaning and
dyeing services; beauty and physical well-
being services; and other miscellaneous
services including services nowhere else
classified).
9
36
Heading 9998
Domestic services.
9
37
Heading 9999
Services provided by extraterritorial
organisations and bodies.
9
2. In case of supply of service specified in column (3) of the entry at item (i) against serial no.
3 of the Table above, involving transfer of property in land or undivided share of land, as the
case may be, the value of supply of service and goods portion in such supply shall be
equivalent to the total amount charged for such supply less the value of land or undivided share
of land, as the case may be, and the value of land or undivided share of land, as the case may
be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation. For the purposes of paragraph 2, “total amountâ⬠means the sum total of,-
(a) consideration charged for aforesaid service; and
(b) am
= = = = = = = =
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= = = = = = = =
ction and Chapter Notes and the General Explanatory Notes of the First
Schedule shall, so far as may be, apply to the interpretation of heading 9988.
(iv) Wherever a rate has been prescribed in this notification subject to the condition that
credit of input tax charged on goods or services used in supplying the service has not been
taken, it shall mean that,-
(a) credit of input tax charged on goods or services used exclusively in supplying such
service has not been taken; and
(b) credit of input tax charged on goods or services used partly for supplying such
service and partly for effecting other supplies eligible for input tax credits, is reversed as if
supply of such service is an exempt supply and attracts provisions of sub-section (2) of
section 17 of the Goa Goods and Services Tax Act, 2017 and the rules made thereunder.
(v) “information technology software” means any representation of instructions, data,
sound or image, including source code and object code, recorded in a machin
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
his notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
Annexure: Scheme of Classification of Services
Sr.
No.
Chapter,
Section,
Service
Heading or
Code
(Tariff)
(1)
Group
(2)
(3)
1
Chapter 99
All Services
2
Section 5
3
Heading 9954
4
Group 99541
5
995411
780
Service Description
(4)
Construction Services
Construction services
Construction services of buildings
Construction services of single dwelling or multi dwelling or
multi-storied residential buildings
SERIES I No. 13
(1)
6
7
00
8
0
10
11
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(4)
(2)
(3)
995412
995413
995414
995415
995416
995419
12
Group 99542
13
995421
14
15
16
17
18
19
995422
995423
995424
995425
995426
995427
20
995428
21
21
995429
22
Group 99543
23
995431
24
995432
995433
25
26
995434
Construction services of other residential buildings such as o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rvices of highways, streets, roads,
railways and airfield runways, bridges and tunnels
General construction services of harbours, waterways, dams,
water mains and lines, irrigation and other waterworks
General construction services of long-distance underground/
/overland/ submarine pipelines, communication and electric
power lines (cables); pumping stations and related works;
transformer stations and related works
General construction services of local water and sewage
pipelines, electricity and communication cables and related works
General construction services of mines and industrial plants
General Construction services of Power Plants and its related
infrastructure
General construction services of outdoor sport and recreation
facilities
General construction services of other civil engineering works
nowhere else classified
Services involving repair, alterations, additions, replacements,
renovation, maintenance or remodeling of the constructions
covered above
Site preparation service
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
booths, public toilets, and the like)
Other assembly and erection services nowhere else classified
Services involving repair, alterations, additions, replacements,
maintenance of the constructions covered above
Special trade construction services
35
Group 99545
36
37
995451
995452
Pile driving and foundation services
Building framing and roof framing services
38
995453
Roofing and waterproofing services
39
995454
Concrete services
40
995455
Structural steel erection services
41
995456
Masonry services
42
995457
43
44
995458
995459
45
Group 99546
46
995461
47
995462
48
995463
Scaffolding services
Other special trade construction services nowhere else classified
Services involving repair, alterations, additions, replacements,
maintenance of the constructions covered above
Installation services
Electrical installation services including Electrical wiring and
fitting services, fire alarm installation services, burglar alarm
system installation services
Water plumbing and drain laying serv
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ents,
maintenance of the completion/finishing works covered above
Distributive Trade Services ; Accommodation, Food and
Beverage Service; Transport Services; Gas and Electricity
Distribution Services
Services in wholesale trade
65
Heading 9961
66
Group 99611
67
996111
68
Heading 9962
69
Group 99621
70
996211
71
Heading 9963
72
Group 99631
73
996311
Services provided for a fee or commission or on contract basis on
wholesale trade
Services in retail trade
Services provided for a fee or commission or on contract basis on
retail trade
Accommodation, food and beverage services
Accommodation services
Room or unit accommodation services provided by Hotels, Inn,
Guest House, Club and the like
Recreational and vacation camp services
74
996312
Camp site services
75
996313
76
Group 99632
77
996321
78
79
80
Group 99633
81
82
40
996322
996329
996331
996332
83
996333
84
996334
Other accommodation services
Room or unit accommodation services for students in student
residences
Room or unit accommodati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s of food, edible preparations,
alcoholic and non-alcoholic beverages to airlines and other
transportation operators
Other contract food services
Other food, edible preparations, alcoholic and non-alcoholic
beverages serving services nowhere else classified
Passenger transport services
Local transport and sightseeing transportation services of
passengers
Local land transport services of passengers by railways, metro,
monorail, bus, tramway, autos, three wheelers, scooters and other
motor vehicles
Taxi services including radio taxi and other similar services
Non-scheduled local bus and coach charter services
Other land transportation services of
passengers
Local water transport services of passengers by ferries, cruises
and the like
Sightseeing transportation services by rail, land, water and air
Other local transportation services of passengers nowhere else
classified
Long-distance transport services of passengers
Long-distance transport services of passengers through rail
network by r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
65
108
Group 99651
109
996511
784
SERIES I No. 13
(1)
110
111
OFFICIAL GAZETTE
(2)
(3)
996512
996513
112
996519
113
Group 99652
114
996521
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(4)
30TH JUNE, 2017
Railway transport services of Goods including letters, parcels, live
animals, household and office furniture, intermodal containers,
bulk cargo and the like
Transport services of petroleum and natural gas, water, sewerage
and other goods via pipeline
Other land transport services of goods nowhere else classified
Water transport services of goods
Coastal and transoceanic (overseas) water transport services of
goods by refrigerator vessels, tankers, bulk cargo vessels,
container ships and the like
Inland water transport services of goods by refrigerator vessels,
tankers and other vessels
Air and space transport services of goods
115
996522
116
Group 99653
117
118
996531
996532
Air transport services of letters and parcels and other goods
Space transport services of freight
119
Heading 9966
120
G
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
k liquid or gas storage services
134
996729
Other storage and warehousing services
135
Group 99673
Supporting services for railway transport
136
996731
Railway pushing or towing services
137
996739
Other supporting services for railway transport nowhere else
classified
Supporting services for road transport
138
Group 99674
139
996741
Bus station services
785
SERIES I No. 13
(1)
OFFICIAL GAZETTE
_
GOVT. OF GOA
(2)
(3)
140
996742
(EXTRAORDINARY No. 3)
(4)
30TH JUNE, 2017
Operation services of national highways, state highways,
expressways, roads and streets; bridges and tunnel operation
services
141
142
143
144
Group 99675
145
996751
146
147
148
996759
149
Group 99676
150
996761
151
996762
996743
Parking lot services
996744
996749
996752
Towing services for commercial and private vehicles
Other supporting services for road transport nowhere else
classified
Supporting services for water transport (coastal, transoceanic
and inland waterways)
Port and waterway operation services (excluding
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Local delivery services
164
996819
165
Heading 9969
166
Group 99691
Other Delivery Services nowhere else classified
Electricity, gas, water and other distribution services
Electricity and gas distribution services
167
996911
Electricity transmission services
168
996912
Electricity distribution services
169
996913
Gas distribution services
170
Group 99692
Water distribution and other services
171
996921
Water distribution services
172
996922
Services involving distribution of steam, hot water and air
conditioning supply and the like
786
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
(2)
(3)
173
996929
Other similar services
174
Section 7
175
Heading 9971
176
Group 99711
177
178
179
180
181
(4)
Financial and related services; real estate services; and rental
and leasing services
Financial and related services
Financial services (except investment banking, insurance
services and pension services)
Central banking services
997111
997112
997113
Dep
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rance services
197
997144
Marine, aviation and other transport reinsurance services
198
997145 Freight reinsurance services
199
997146
Other property reinsurance services
200
997149
Other non-life reinsurance services
201
Group 99715
202
997151
Services auxiliary to financial services (other than to insurance
and pensions)
Services related to investment banking such as mergers and
acquisition services, corporate finance and venture capital
services
203
997152
Brokerage and related securities and commodities services
including commodity exchange services
204
997153
Portfolio management services except pension funds
205
997154
Trust and custody services
787
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(1)
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(2)
206
207
208
209
210
(3)
997155
997156
997157
997158
997159
(4)
Services related to the administration of financial markets
Financial consultancy services
Foreign exchange services
211
Group 99716
212
997161
213
214
997162
Financial transacti
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
227
Group 99722
228
229
230
231
232
Heading 9973
233
Group 99731
234
235
236
788
997221
997222
997223
997224
Real estate services on a fee or commission basis or on contract
basis
Property management services on a fee or commission basis or on
contract basis
Building sales on a fee or commission basis or on contract basis
Land sales on a fee or commission basis or on contract basis
Real estate appraisal services on a fee or commission basis or on
contract basis
Leasing or rental services with or without operator
Leasing or rental services concerning machinery and
equipment with or without operator
997311
Leasing or rental services concerning transport equipments
including containers, with or without operator
997312
997313
Leasing or rental services concerning agricultural machinery and
equipment with or without operator
Leasing or rental services concerning construction machinery and
equipment with or without operator
SERIES I No. 13
(1)
237
238
239
240
OFFICIAL GAZETTE
_
GOVT. OF GOA
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s concerning pleasure and leisure
equipment
Leasing or rental services concerning household linen
Leasing or rental services concerning textiles, clothing and
footwear
Leasing or rental services concerning do-it-yourself machinery
and equipment
Leasing or rental services concerning other goods
Licensing services for the right to use intellectual property and
similar products
Licensing services for the right to use computer software and
databases
Licensing services for the right to broadcast and show original
films, sound recordings, radio and television programme and the
like
Licensing services for the right to reproduce original art works
Licensing services for the right to reprint and copy manuscripts,
books, journals and periodicals
Licensing services for the right to use research and development
products
Licensing services for the right to use trademarks and franchises
Licensing services for the right to use minerals including its
exploration and evaluation
Licensing services for r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
services in social
sciences and humanities
Research and experimental development services in social
sciences
Research and experimental development services in humanities
Interdisciplinary research services
Interdisciplinary research and experimental development services
Research and development originals
998141 Research and development originals in pharmaceuticals
998142 Research and development originals in agriculture
998143 Research and development originals in biotechnology
998144
998145
998212
Research and development originals in computer related sciences
Research and development originals in other fields nowhere else
classified
Legal and accounting services
Legal services
Legal advisory and representation services concerning criminal
law
Legal advisory and representation services concerning other fields
of law
269
998122
270
Group 99813
271
998130
272
Group 99814
273
274
275
276
277
278
Heading 9982
279
Group 99821
280
998211
281
282
998213
283
998214
Legal documentation and cer
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ship services
Other professional, technical and business services
Management consulting and management services; information
technology services
Management consulting and management services including
financial, strategic, human resources, marketing, operations and
supply chain management
Business consulting services including public relations services
Information technology consulting and support services
Information technology design and development services
Hosting and information technology infrastructure provisioning
services
Information technology infrastructure and network management
services
Other information technology services nowhere else classified
Architectural services, urban and land planning and landscape
architectural services
306
998321
Architectural advisory services
307
998322
Architectural services for residential building projects
308
998323
309
998324
Architectural services for non-residential building projects
Historical restoration architectural services
310
99
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
, 2017
(2)
325
326
327
(3)
998341
998342
998343
(4)
Geological and geophysical consulting services
Subsurface surveying services
Mineral exploration and evaluation
328
329
330
331
332
998344
998345
998346
998347
998348
333
998349
334
Group 99835
335
336
998351
998352
337
998359
Other veterinary services nowhere else classified
338
Group 99836
339
340
341
342
343
344
998361
998362
998363
998364
998365
998366
Sale of internet advertising space
345
Group 99837
346
998371
Market research services
347
998372
348
Group 99838
349
350
351
352
353
354
355
998381
998382
998383
998384
998385
998386
998387
Restoration and retouching services of photography
356
Group 99839
357
998391
Surface surveying and map-making services
Weather forecasting and meteorological services
Technical testing and analysis services
Certification of ships, aircraft, dams, and the like
Certification and authentication of works of art
Other technical and scientific services nowhere else classified
Veterinary services
Vete
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n originals
358
998392
359
998393
Scientific and technical consulting services
360
998394
Original compilations of facts or information
361
998395
362
998396
Translation and interpretation services
Trademarks and franchises
792
SERIES I No. 13
(1)
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(2)
363
(3)
998397
364
998399
Sponsorship services and brand promotion services
Other professional, technical and business services nowhere else
classified
Telecommunications, broadcasting and information supply
services
Telephony and other telecommunications services
365
Heading 9984
366
Group 99841
367
998411
Carrier services
368
998412
Fixed telephony services
369
998413
Mobile telecommunications services
370
998414
Private network services
371
998415
Data transmission services
372
998419
Other telecommunications services including fax services, telex
services nowhere else classified
Internet telecommunications services
373
Group 99842
374
375
376
998421
998422
998423
In
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
archives including digital archives
Broadcasting, programming and programme
services
distribution
394
998461
Radio broadcast originals
395
998462
Television broadcast originals
396
998463
Radio channel programmes
397
998464
Television channel programmes
793
SERIES I No. 13
(1)
OFFICIAL GAZETTE
ââ¬â
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(4)
(2)
398
(3)
998465
399
998466
400
Heading 9985
401
Group 99851
402
403
998511
998512
Broadcasting services
Home programme distribution services
Support services
Employment services including personnel search, referral
service and labour supply service
Executive or retained personnel search services
Permanent placement services, other than executive search
services
Contract staffing services
404
998513
405
998514
Temporary staffing services
406
998515
407
998516
Temporary staffing-to-permanent placement services
408
409
998517
998519
Long-term staffing (pay rolling) services
Co-employment staffing services
Other employment and labour
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
thers
432
998541
Parcel packing and gift wrapping
433
998542
Coin and currency packing services
434
998549
Other packaging services nowhere else classified
794
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(1)
435
(2)
Group 99855
(3)
436
998551
437
998552
438
998553
439
998554
30TH JUNE, 2017
Travel arrangement, tour operator and related services
Reservation services for transportation
Reservation services for accommodation, cruises and package
tours
Reservation services for convention centres, congress centres and
exhibition halls
Reservation services for event tickets, cinema halls, entertainment
and recreational services and other reservation services
Tour operator services
440
998555
441
998556
Tourist guide services
442
998557
Tourism promotion and visitor information services
443
998559
Other travel arrangement and related services nowhere else
classified
Other support services
Collection agency services
444
Group 99859
445
998591
Credit reporting and rati
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
y and fishing
Support services to mining
Support services to oil and gas extraction
464
998622
465
Group 99863
466
998631
Support services to other mining nowhere else classified
Support services to electricity, gas and water distribution
Support services to electricity transmission and distribution
795
SERIES I No. 13
(1)
467
468
469
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(2)
(3)
998632
998633
998634
(4)
Support services to gas distribution
Support services to water distribution
470
Heading 9987
471
Group 99871
472
473
998711
998712
474
998713
475
998714
476
998715
Support services to distribution services of steam, hot water and
air-conditioning supply
Maintenance, repair and installation (except construction)
services
Maintenance and repair services of fabricated metal products,
machinery and equipment
Maintenance and repair services of fabricated metal products,
except machinery and equipment
Maintenance and repair services of office and accounting
ma
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
air services of other goods nowhere else
classified
Installation services (other than construction)
490
Group 99873
491
998731
Installation services of fabricated
machinery and equipment
metal products, except
492
998732
Installation services of industrial, manufacturing and service
industry machinery and equipment
493
998733
Installation services of office and accounting machinery and
computers
796
SERIES I No. 13
(1)
494
495
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
(2)
(3)
998734
(4)
30TH JUNE, 2017
Installation services of radio, television and communications
equipment and apparatus
998735
Installation services of professional medical machinery and
equipment, and precision and optical instruments
496
998736
497
998739
498
Heading 9988
499
Group 99881
Installation services of electrical machinery and apparatus
nowhere else classified
Installation services of other goods nowhere else classified
Manufacturing services on physical inputs (goods) owned by
others
Food, bevera
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
519
998843
520
Group 99885
Coke and refined petroleum product manufacturing services
Chemical product manufacturing services
Pharmaceutical product manufacturing services
Rubber, plastic and other non-metallic mineral product
manufacturing service
521
998851
Rubber and plastic product manufacturing services
522
998852
Plastic product manufacturing services
523
998853
Other non-metallic mineral product manufacturing services
524
Group 99886
Basic metal manufacturing services
525
998860
Basic metal manufacturing services
526
Group 99887
Fabricated metal product, machinery and
manufacturing services
equipment
797
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
(1)
527
(2)
(3)
998871
(4)
Structural metal product, tank, reservoir and steam generator
manufacturing services
528
529
998872
Weapon and ammunition manufacturing services
998873
Other fabricated
metal product manufacturing and metal
treatment services
530
998874
531
532
998875
998876
533
99887
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nting and
reproduction services; materials recovery services
Publishing, printing and reproduction services
Publishing, on a fee or contract basis
Printing and reproduction services of recorded media, on a fee or
contract basis
Moulding, pressing, stamping, extruding and similar plastic
manufacturing services
551
552
Group 99893
553
554
555
556
Group 99894
557
798
998920
Moulding, pressing, stamping, extruding and similar plastic
manufacturing services
998931
998932
998933
998941
Casting, forging, stamping and similar metal manufacturing
services
Iron and steel casting services
Non-ferrous metal casting services
Metal forging, pressing, stamping, roll forming and powder
metallurgy services
Materials recovery (recycling) services, on a fee or contract
basis
Metal waste and scrap recovery (recycling) services, on a fee or
contract basis
SERIES I No. 13
(1)
558
OFFICIAL GAZETTE
_
GOVT. OF GOA
(2)
(3)
998942
559
Section 9
560
Heading 9991
561
Group 99911
562
563
999111
999112
564
565
566
G
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nce services
Civil defence services
Police and fire protection services
Public administrative services related to law courts
Administrative services related to the detention or rehabilitation
of criminals
Public administrative services related to other public order and
safety affairs nowhere else classified
Administrative services related to compulsory social security
schemes
Administrative
568
999122
569
999123
570
999124
571
999125
572
999126
573
999127
574
999128
575
999129
576
Group 99913
577
999131
services related to sickness, maternity or
temporary disablement benefit schemes
999132
578
579
999133
580
999134
Administrative services related to government employee pension
schemes; old-age disability or survivors' benefit schemes, other
than for government employees
Administrative services related to unemployment compensation
benefit schemes
Administrative services related to family and child allowance
programmes
Education services
Pre-primary education services
581
Heading 9992
58
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nowhere else classified
601
999295
602
999299
603
Heading 9993
604
Group 99931
services involving conduct of examination for admission to
educational institutions
Other educational support services
Human health and social care services
Human health services
605
999311
Inpatient services
606
999312
Medical and dental services
607
999313
Childbirth and related services
608
999314
Nursing and physiotherapeutic services
609
999315
610
999316
Ambulance services
Medical laboratory and diagnostic-imaging services
611
999317
Blood, sperm and organ bank services
612
999319
Other human health services including homeopathy, unani,
ayurveda, naturopathy, acupuncture and the like
613
Group 99932
Residential care services for the elderly and disabled
614
999321
Residential health-care services other than by hospitals
615
999322
Residential care services for the elderly and persons with
disabilities
616
Group 99933
617
999331
618
800
Other social services with accommodation
Residential care services
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nd waste collection, treatment and disposal and other
environmental protection services
Sewerage, sewage treatment and septic tank cleaning services
Sewerage and sewage treatment services
629
Heading 9994
630
Group 99941
631
999411
632
999412
Septic tank emptying and cleaning services
633
Group 99942
Waste collection services
634
999421
Collection services of hazardous waste
635
999422
Collection services of non-hazardous recyclable materials
636
999423
General waste collection services, residential
637
999424
638
Group 99943
General waste collection services, other nowhere else classified
Waste treatment and disposal services
639
640
641
999431
999432
999433
Waste preparation, consolidation and storage services
Hazardous waste treatment and disposal services
642
Group 99944
643
999441
644
999442
645
999443
646
999449
647
Group 99945
648
999451
649
999459
650
Group 99949
Other sanitation services nowhere else classified
Others
651
999490
652
Heading 9995
Other environmental protection
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
trade unions
Services furnished by other membership organisations
Religious services
Services furnished by political organisations
999593 Services furnished by human rights organisations
Cultural and recreational associations
999613
999614
Services furnished by environmental advocacy groups
Services provided by youth associations
Other civic and social organisations
Home owners associations
Services provided by other membership organisations nowhere
else classified
Recreational, cultural and sporting services
Audiovisual and related services
Sound recording services
Motion picture, videotape, television and radio programme
production services
Audiovisual post-production services
Motion picture, videotape and television programme distribution
services
674
999615
675
Group 99962
676
999621
677
678
679
999622
999623
999629
Motion picture projection services
Performing arts and other live
presentation and promotion services
Performing arts event promotion and organisation services
Performi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GOVT. OF GOA
(2)
(3)
999652
999659
(EXTRAORDINARY No. 3)
(4)
30TH JUNE, 2017
Sports and recreational sports facility operation services
Other sports and recreational sports services nowhere else
classified
Services of athletes and related support services
691
Group 99966
692
693
999661
999662
Services of athletes
694
Group 99969
695
696
697
698
999691
999692
999693
999694
Support services related to sports and recreation
Other amusement and recreational services
Amusement park and similar attraction services
Gambling and betting services including similar online services
Coin-operated amusement machine services
Lottery services
699
999699
700
Heading 9997
Other recreation and amusement services nowhere else classified
Other services
701
Group 99971
702
999711
703
999712
Washing, cleaning and dyeing services
Coin-operated laundry services
Dry-cleaning services (including fur product cleaning services)
704
999713
Other textile cleaning services
705
999714
Pressing services
706
707
999715
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ces
Domestic services
725
999800
Domestic services both part time and full time
726
727
Heading 9999
Group 99990
728
999900
Services provided by extraterritorial organisations and bodies
Services provided by extraterritorial organisations and bodies
Services provided by extraterritorial organisations and bodies
803
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
Notification
38/1/2017-Fin(R&C)(12/2017-Rate)
In exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and
Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the “said Act”), 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 exempts the intra-State supply of services of
description as specified in column (3) of the Table below from so much of the state tax leviable
thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
under article 243G of
the Constitution or in relation to
any function entrusted to a
Municipality under article 243W
of the Constitution.
a
Union
a
Services by Central Government,
State Government,
territory, local authority or
governmental authority by way
of any activity in relation to any
function entrusted to
municipality under article 243 W
of the Constitution.
Services by a governmental
authority by way of any activity
relation to any function
entrusted to a Panchayat under
article 243G of the Constitution.
Services by the Central
Government, State Government,
Union territory or local authority
in
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
804
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SERIES I No. 13
excluding
services-
the
following
7
Nil
Nil
Chapter 99
Chapter 99
(a) services by the Department
of Posts by way of speed post,
express parcel post, life
insurance, and agency services
provided to a person other than
the Central Government, State
Government,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iii) of transport of goods or
passengers; and
(b) services by way of renting of
immovable property.
Services provided by the Central
Government, State Government,
Union territory or local authority
to another Central Government,
State Government,
territory or local authority:
Union
Provided that nothing contained
in this entry shall apply to
services-
8
00
Nil
Nil
805
_
GOVT. OF GOA
30TH JUNE, 2017
SERIES I No. 13
9
10
10
Chapter 99
Heading 9954
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
(i) by the Department of Posts by
way of speed post, express
parcel post, life insurance, and
agency services provided to a
person other than the Central
Government, State Government,
Union territory;
(ii) in relation to an aircraft or a
vessel, inside or outside the
precincts of a port or an airport;
(iii) of transport of goods or
passengers.
Services provided by Central
Government, State Government,
Union territory or a local authority
where the consideration for such
services does not exceed five
thousa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
on of a civil
structure or any other original
works pertaining to
the
806
Nil
Nil
Nil
Nil
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
11
12
13
Heading 9954
Heading 9963
or Heading 9972
Heading 9963
or Heading 9972
or Heading 9995
or any other Heading
of Section 9
14
Heading 9963
beneficiary-led individual house
construction ÃŽŸÃŽâ⢠enhancement
under the Housing for All
(Urban) Mission or Pradhan
Mantri Awas Yojana.
Services by way of pure labour
of construction,
contracts
erection, commissioning, or
installation of original works
pertaining to a single residential
unit otherwise than as a part of
a residential complex.
Nil
Nil
Services by way of renting of
residential dwelling for use as
residence.
Nil
Nil
Services by a person by way ofââ¬â⬢
(a) conduct of any religious
ceremony;
(b) renting of precincts of a
religious place meant for general
public, owned or managed by an
entity registered as a charitable
or religious trust under section
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ading 9964
Heading 9964
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
Transport of passengers, with or
without accompanied belong-
ings, byââ¬â⬢
(a) air, embarking from or
terminating in an airport located
in the state of Arunachal
Pradesh, Assam, Manipur,
Meghalaya, Mizoram, Nagaland,
Sikkim, or Tripura or at Bagdogra
located in West Bengal;
(b) non-airconditioned contract
carriage other than radio taxi,
for transportation of passengers,
excluding tourism, conducted
tour, charter or hire; or
(c) stage carriage other than air-
conditioned stage carriage.
Services provided to the Central
Government, by way of transport
of passengers with or without
accompanied belongings, by air,
embarking from or terminating
at a regional connectivity
scheme airport, against
consideration in the form of
viability gap funding:
Provided that nothing contained
in this entry shall apply on or
after the expiry of a period of one
year from the date of
commencement of operations of
the regional con
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s by way of transporta-
tion by rail or a vessel from one
place in India to another of the
following goods-
(a) relief materials meant for
victims of natural or man-made
disasters, calamities, accidents
or mishap;
(b) defence
equipments;
or military
(c) newspaper or magazines
registered with the Registrar of
Newspapers;
(d) railway equipments or
materials;
(e) agricultural produce;
(f) milk, salt and food grain
including flours, pulses and rice;
and
(g) organic manure.
Nil
30TH JUNE, 2017
Nil
Nil
Nil
Services provided by a goods
transport agency, by way of
transport in a goods carriage
of-
Nil
Nil
(a) agricultural produce;
(b) goods, where consideration
charged for the transportation of
goods on a consignment
transported in a single carriage
does not exceed one thousand
five hundred rupees;
(c) goods, where consideration
charged for transportation of all
such goods for a single
consignee does not exceed
rupees seven hundred and fifty;
(d) milk, salt and food grain
including flour, puls
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Nil
27
Heading 9971
Services by way ofââ¬â⬢
Nil
Nil
28
Heading 9971 or
Heading 9991
29
29
30
30
Heading 9971 or
Heading 9991
Heading 9971 or
Heading 9991
(a) extending deposits, loans or
advances in So far as the
consideration is represented by
way of interest or discount
(other than interest involved in
credit card services);
(b) inter se sale or purchase of
foreign currency amongst banks
or authorised dealers of foreign
exchange or amongst banks and
such dealers.
Services of life insurance
business provided by way of
annuity under the National
Pension System regulated by the
Pension Fund Regulatory and
Development Authority of India
under the Pension Fund
Regulatory and Development
Authority Act, 2013 (23 of 2013).
Services of life insurance
business provided or agreed to
be provided by the Army, Naval
and Air Force Group Insurance
Funds to members of the Army,
Navy and Air Force,
respectively, under the Group
Insurance Schemes of the
Central Government.
Services by the Employees'
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
any person in relation to
settlement of an amount upto
two thousand rupees in a single
transaction transacted through
credit card, debit card, charge
card or other payment card
service.
Explanation. For the purposes
of this entry, “acquiring bank”
means any banking company,
financial institution including
non-banking financial company
or any other person, who makes
the payment to any person who
accepts such card.
Services of general insurance
business provided under
following schemes –
Nil
Nil
(a) Hut Insurance Scheme;
(b) Cattle Insurance under
Swarnajaynti Gram Swarozgar
Yojna (earlier known as
Integrated Rural Development
Programme);
(c) Scheme for Insurance of
Tribals;
(d) Janata Personal Accident
Policy and Gramin Accident
Policy;
(e) Group Personal Accident
Policy for Self-Employed Women;
(f) Agricultural Pumpset and
Failed Well Insurance;
Nil
Nil
M
Nil
Nil
Nil
Nil
Nil
Nil
811
GOVT. OF GOA
30TH JUNE, 2017
SERIES I No. 13
36 Heading 9971 or
Heading 9991
OFFICIAL GAZETTE
_
(EXTRAOR
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the Insurance
Regulatory and Development
Authority, having maximum
amount of cover of fifty thousand
rupees;
(d) Varishtha Pension Bima-
Yojana;
(e) Pradhan Mantri Jeevan Jyoti-
Bima Yojana;
(f) Pradhan Mantri Jan Dhan-
Yogana;
(g) Pradhan Mantri Vaya Vandan
Yojana.
812
Nil
Nil
SERIES I No. 13
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
37
Heading 9971 or
Heading 9991
Services by way of collection of
contribution under the Atal
Pension Yojana.
Nil
Nil
38
Heading 9971 or
Heading 9991
of
Services by way of collection of
contribution under any pension
scheme
the
Nil
Nil
State
Governments.
39
Heading 9971 or
Heading 9985
40
Heading 9971 or
Heading 9991
41
42
43
Heading 9972
Heading 9973 or
Heading 9991
Heading 9973
Services by the following
persons
in
respective
capacities
(a) business facilitator or a
business correspondent to a
banking company with respect
to accounts in its rural area
branch;
(b) any person as an interme-
diary to a business facilitator or
a bu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
rges, as the
case may be.
Services of leasing of assets
(rolling stock assets including
wagons, coaches, locos) by the
Indian Railways Finance
Corporation to Indian Railways.
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
813
30TH JUNE, 2017
Nil
Nil
Nil
SERIES I No. 13
44
Heading 9981
45
Heading 9982 or
Heading 9991
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
Services provided by an
incubatee up to a total turnover
of fifty lakh rupees in a financial
year subject to the following
conditions, namely:ââ¬â⬢
(a) the total turnover had not
exceeded fifty lakh rupees
during the preceding financial
year; and
(b) a period of three years has
not elapsed from the date of
entering into an agreement as
an incubatee.
Services provided byââ¬â⬢
(a) an arbitral tribunal to-
(i) any person other than a
business entity; or
(ii) a business entity with an
aggregate turnover up to
twenty lakh rupees (ten lakh
rupees in the case of special
category states) in the
preceding financial year;
(b) a par
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
es provided by the Central
Government, State Government,
Union territory or local authority
by way of
(a) registration required under
any law for the time being in
force;
(b) testing, calibration, safety
check or certification relating to
protection or safety of workers,
consumers or public at large,
including fire license, required
under any law for the time being
in force.
Taxable services, provided or to
be provided, by a Technology
Business Incubator or a Science
and Technology Entrepreneur-
ship Park recognised by the
National
Science
and
Technology
or
Entrepreneurship
bio-incubators
Development Board of the
Department of Science and
Technology, Government of
India
recognised by the Biotechnology
Industry Research Assistance
Council, under the Department
of Biotechnology, Government of
India.
Services by way of collecting or
providing news by an
independent journalist, Press
Trust of India or United News of
India.
Services of public libraries by
way of lending of books,
publicatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l Services
Cultural and Sports Board;
(d) as part of national games, by
the Indian Olympic Association;
or
(e) under the Panchayat Yuva
Kreeda Aur Khel Abhiyaan
Scheme.
Services relating to cultivation of
plants and rearing of all life
forms of animals, except the
rearing of horses, for food, fibre,
fuel, raw material or other
similar products or agricultural
produce by way ofââ¬â⬢
(a) agricultural operations
directly related to production of
any agricultural produce
including cultivation, harvesting,
threshing, plant protection or
testing;
(b) supply of farm labour;
(c) processes carried out at an
agricultural farm including
tending, pruning,
cutting,
harvesting, drying,
cleaning,
trimming,
sun
drying,
fumigating, curing, sorting,
grading, cooling or bulk
packaging and such like
operations which do not alter
the essential characteristics of
agricultural produce but make it
only marketable for the primary
market;
(d) renting or leasing of agro
machinery or vacant land with or
withou
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-cooling,
ripening, waxing, retail packing,
labelling of fruits and vegetables
which do not change or alter the
essential characteristics of the
said fruits or vegetables.
Services provided by the
National Centre for Cold Chain
Development under the Ministry
of Agriculture, Co-operation and
Farmer's Welfare by way of cold
chain knowledge dissemination.
Services by a foreign diplomatic
mission located in India.
Services by a specified
organisation in respect of a
religious pilgrimage facilitated
by the Ministry of External
Affairs, the Government of India,
under bilateral arrangement.
Services provided by the Central
Government, State Government,
Union territory or local authority
by way of issuance of passport,
visa, driving licence, birth
certificate or death certificate.
Services provided by the Central
Government, State Government,
Union territory or local authority
by way of tolerating non-
performance of a contract for
which consideration in the form
of fines or liquidated damages
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ly to tax payable
on one time charge payable, in
full upfront or in installments, for
assignment of right to use such
natural resource.
Services provided by the Central
Government, State Government,
Union territory by way of
deputing officers after office
hours ÃŽŸÃŽâ⢠on holidays for
inspection or container stuffing
or such other duties in relation to
import export cargo on payment
of Merchant Overtime charges.
Services providedââ¬â⬢
(a) by an educational institution
to its students, faculty and staff;
(b) to an educational institution,
by way of,-
(i) transportation of students,
faculty and staff;
(ii) catering, including any
mid-day meals scheme
sponsored by the Central
Government,
Government
territory;
ÃŽŸÃŽââ¢
State
Union
818
(iii) security or cleaning or
house-keeping
performed
in
services
such
educational institution;
(iv) services relating to
admission to, or conduct of
examination by, such
institution;
secondary:
Provided
upto
higher
that
nothing
contained in entry (b) s
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ach or team
manager for participation in a
sporting event organised by a
recognized sports body;
(b) another recognised sports
body.
Any services provided by,
69
or Heading 9983 or
Heading 9991
(a)
the
Nil
Nil
Skill
National
Development Corporation set up
by the Government of India;
(b) a Sector Skill Council
approved by the National Skill
Development Corporation;
(áÂÂ)
an assessment agency
approved by the Sector Skill
Council ÃŽŸÃŽâ⢠the National
Development Corporation;
Skill
(d) a training partner approved
by
the
National
Skill
Development Corporation or the
Sector Skill Council,
in relation to-
the
Development
National
Skill
Programme
implemented by the National
Skill Development Corporation;
or
819
SERIES I No. 13
(ii)
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
a
vocational
skill
70
0
Heading 9983
or Heading 9985
or Heading 9992
17
71
Heading 9992
72
73
74
75
15
76
16
Heading 9992
Heading 9993
Heading 9993
Heading 9994
Heading 9994
development cours
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
other service in relation to such
preservation.
Services by way ofââ¬â⬢
(a) health care services by a
clinical establishment, an
authorised medical practitioner
or para-medics;
(b) services provided by way of
transportation of a patient in an
ambulance, other than those
specified in (a) above.
Services provided by operators
of the common bio-medical
waste treatment facility to a
clinical establishment by way of
treatment or disposal of bio-
medical waste or the processes
incidental thereto.
Services by way of public
conveniences such as provision
of facilities of bathroom,
820
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
Nil
_
GOVT. OF GOA
30TH JUNE, 2017
SERIES I No. 13
77
78
79
80
60
Heading 9995
Heading 9996
Heading 9996
Heading 9996
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
washrooms, lavatories, urinal
or toilets.
Service by an unincorporated
body or a non-profit entity
registered under any law for the
time being in force, to its own
members by way
of
reimbursement of char
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ction 12AA of
the Income-tax Act.
Services by way of right to
admission to-
(a) circus, dance, or theatrical
performance including drama or
ballet;
(b) award function, concert,
pageant, musical performance or
any sporting event other than a
recognised sporting event;
Nil
Nil
821
SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(c) recognised sporting event,
where the consideration for
admission is not more than
Rs. 250 per person as referred to
in (a), (b) and (c) above.
30TH JUNE, 2017
2. Definitions.- For the purposes of this notification, unless the context otherwise
requires,ââ¬â⬢
(a) “advertisement” means any form of presentation for promotion of, or bringing
awareness about, any event, idea, immovable property, person, service, goods or actionable
claim through newspaper, television, radio or any other means but does not include any
presentation made in person;
(b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of
sectio
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
assigned to it in clause (b) of section 2 of the
Airports Authority of India Act, 1994 (55 of 1994);
(h) ââ¬Åapproved vocational education courseâ⬠means,ââ¬â
(i) a course run by an industrial training institute or an industrial training centre
affiliated to the National Council for Vocational Training or State Council for Vocational
Training offering courses in designated trades notified under the Apprentices Act, 1961
(52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational
Training, run by a person registered with the Directorate General of Training, Ministry of
Skill Development and Entrepreneurship;
(i) “arbitral tribunal” has the same meaning as assigned to it in clause (d) of section 2 of
the Arbitration and Conciliation Act, 1996 (26 of 1996);
(j) “authorised dealer of foreign exchange” shall have the same meaning assigned to
“Authorised person” in clause (c) of section 2 of the Foreign Exchange Management Act,
1999 (42
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
appointed
under the business facilitator model or the business correspondent model by a banking
company or an insurance company under the guidelines issued by the Reserve Bank of
India;
(p) “Central Electricity Authority” means the authority constituted under section 3 of the
Electricity (Supply) Act, 1948 (54 of 1948);
(q) “Central Transmission Utility” shall have the same meaning as assigned to it in clause
(10) of section 2 of the Electricity Act, 2003 (36 of 2003);
(r) “charitable activities” means activities relating toââ¬â⬢
(i) public health by way of,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability;
(II) persons afflicted with HIV or AIDS;
(III) persons addicted to a dependence-forming substance such as narcotics drugs
or alcohol; or
(B) public awareness of preventive health, family planning or prevention of HIV
infection;
(ii) advancement of religion, spirituality or yoga;
(iii) advancement of educational programmes
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
agencyâ⬠means any person engaged in the door-to-door transportation of time-
sensitive documents, goods or articles utilising the services of a person, either directly or
indirectly, to carry or accompany such documents, goods or articles;
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of
section 2 of the Customs Act, 1962 (52 of 1962);
(w) “declared tariff” includes charges for all amenities provided in the unit of
accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any
other amenities, but without excluding any discount offered on the published charges for
such unit;
(x) “distributor or selling agentâ⬠means an individual or a firm or a body corporate or other
legal entity under law so appointed by the Organising State through an agreement to market
and sell lotteries on behalf of the Organising State;
(y) “educational institution” means an institution providing services by way of,-
(i) pre-school edu
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
escribed in this behalf;
(zb) “general insurance business” has the same meaning as assigned to it in clause (g) of
section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
(zc) “general public” means the body of people at large sufficiently defined by some
common quality of public or impersonal nature;
(zd) ââ¬Ågoods carriage” has the same meaning as assigned to it in clause (14) of section 2 of
the Motor Vehicles Act, 1988 (59 of 1988);
(ze) “goods transport agency” means any person who provides service in relation to
transport of goods by road and issues consignment note, by whatever name called;
(zf) “governmental authority” has the same meaning as assigned to it in the Explanation
to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);
824
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(zg) “health care services” means any service by way of diagnosis or treatment or care for
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
s defined in clause (h) of section 2 of
the Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any
inland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);
(zj) “insurance company” means a company carrying on life insurance business or general
insurance business;
(zk) “interest” means interest payable in any manner in respect of any moneys borrowed
or debt incurred (including a deposit, claim or other similar right or obligation) but does not
include any service fee or other charge in respect of the moneys borrowed or debt incurred or
in respect of any credit facility which has not been utilised;
(zl) ââ¬Åintermediary” has the same meaning as assigned to it in sub-section (13) of section 2
of the Integrated Goods and Services Tax Act, 2017;
(zm) “legal service” means any service provided in relation to advice, consultancy or
assistance in any branch of law, in any manner and includes representational services befor
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
retrieval services” shall have the same
meaning as assigned to it in clause (17) of the section 2 of the Integrated goods and Services
Tax Act, 2017 (13 of 2017);
825
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(zs) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land
that are required to make them workable;
(ii) erection, commissioning or installation of plant, machinery or equipment or
structures, whether pre-fabricated or otherwise;
(zt) “print media” means,ââ¬â⬢
(i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books
Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade
catalogues which are primarily meant for commercial purposes;
(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of
Books Act, 1867 (25 of 1867);
(zu) “port” has the same meaning as
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
vil Services Cultural and Sports Board;
(D) as part of national games, by Indian Olympic Association; or
(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
(zx) “recognised sports body” means
(i) the Indian Olympic Association;
(ii) Sports Authority of India;
(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs
of the Central Government, and its affiliate federations;
(iv) national sports promotion organisations recognised by the Ministry of Sports and
Youth Affairs of the Central Government;
(v) the International Olympic Association or a federation recognised by the International
Olympic Association; or
826
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(vi) a federation or a body which regulates a sport at international level and its affiliated
federations or bodies regulating a sport in India;
(zy) “religious place” means a place which is primarily meant for conduct of prayers or
worship perta
= = = = = = = =
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= = = = = = = =
nt or a State Government;
(zzd) “senior advocate” has the same meaning as assigned to it in section 16 of the
Advocates Act, 1961 (25 of 1961);
(zze) “single residential unitâ⬠means a self-contained residential unit which is designed for
use, wholly or principally, for residential purposes for one family;
(zzf) “special category Statesâ⬠shall mean the States as specified in sub-clause (g) of
clause (4) of article 279A of the Constitution,
(zzg) “specified organisationâ⬠shall mean,-
or
(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking;
(ii) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee
Act, 2002 (35 of 2002);
(zzh) “stage carriage” shall have the same meaning as assigned to it in clause (40) of
section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(zzi) “State Electricity Board” means the Board constituted under section 5 of the
Electricity (Supply) Act, 1948 (54 of 1948);
(zzj) “State Transmission Utility”
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
it in clause (z) of section 2 of the
Major Port Trusts Act, 1963 (38 of 1963);
(zzp) “wildlife sanctuaryâ⬠means a sanctuary as defined in the clause (26) of the section 2
of The Wild Life (Protection) Act, 1972 (53 of 1972);
(zzq) “zoo” has the same meaning as assigned to it in the clause (39) of the section of
the Wild Life (Protection) Act, 1972 (53 of 1972).
3. Explanation. For the purposes of this notification,ââ¬â⬢
(i) Reference to “Chapterââ¬, ââ¬ÅSectionâ⬠or ââ¬ÅHeadingââ¬, wherever they occur, unless the
context otherwise requires, shall mean respectively as “Chapter, “Section” and “Heading” in
the scheme of classification of services.
(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the
Table are only indicative.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R & C).
Porvorim, 30th June,
= = = = = = = =
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= = = = = = = =
the Factories Act, 1948 (63
of 1948); or
(b) any society registered under the
Societies Registration Act, 1860 (21 of
1860) or under any other law for the
828
SERIES I No. 13
2
3
4
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(b) any society registered under the
Societies Registration Act, 1860 (21 of
1860) or under any other law for the
time being in force in any part of
India; or
(c)
society
any co-operative
established by or under any law; or
(d) any person registered under the
Central Goods and Services Tax Act
or the Integrated Goods and Services
Tax Act or the State Goods and
Services Tax Act ÃŽŸÃŽâ⢠the Union
Territory Goods and Services Tax Act;
or
(e) any body corporate established,
by or under any law; or
(f) any partnership firm whether
registered or not under any law
including association of persons; or
(g) any casual taxable person.
Services supplied by an individual
advocate including a senior advocate
by way of representational services
before any court, tribu
= = = = = = = =
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registered ÃŽŸÃŽâ⢠not under any law
including association of persons; or
(g) any casual taxable person;
located in the taxable territory.
Any business entity located in the
taxable territory.
Any business entity located in the
taxable territory.
Any body corporate or partnership firm
located in the taxable territory.
Any business entity located in the
taxable territory.
5
Services supplied by the Central
Government, State Government,
Union territory or local authority to a
business entity excluding,ââ¬â⬢
Central
State
(1) renting of immovable property,
and
(2) services specified below-
(i) services by the Department of
Posts by way of speed post, express
parcel post, life insurance, and
agency services provided to a person
other than Central Government, State
Government or Union territory or local
authority;
Union
territory or
local
authority
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7
8
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(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(ii) services in relation to an aircraft
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corporate
located in the taxable territory.
Any person carrying on insurance
business, located in the taxable
territory.
A banking company or a financial
institution or a non-banking financial
located in the taxable
company,
territory.
Publisher, music company, producer or
the like, located in the taxable territory.
(a) The person who pays or is liable to pay freight for the transportation of goods by road
in goods carriage, located in the taxable territory shall be treated as the person who receives
the service for the purpose of this notification.
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of
the Companies Act, 2013.
(c) The business entity located in the taxable territory who is litigant, applicant or
petitioner, as the case may be, shall be treated as the person who receives the legal services
for the purpose of this notification.
(d) The words and expressions used and not defined in this notification but defined in the
Central Goods and
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any activity in relation to a function entrusted to a Panchayat under
article 243G of the Constitution.”
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R & C).
Porvorim, 30th June, 2017.
Notification
38/1/2017-Fin(R&C)(15/2017-Rate)
In exercise of the powers conferred by sub-section (3) of section 54 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 notifies that no refund of unutilised input tax credit shall be allowed under sub-
section (3) of section 54 of the said Goa Goods and Services Tax Act, in case of supply of services
specified in sub-item (b) of item 5 of Schedule II of the Goa Goods and Services Tax Act.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secr
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ified international organisation.
(b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career
consular officers posted therein shall be entitled to claim refund of state tax paid on the
supplies of goods or services or both received by them subject to,ââ¬â⬢
(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents
or career consular officers posted therein, are entitled to refund of state tax, as
stipulated in the certificate issued by the Protocol Division of the Ministry of External
Affairs, based on the principle of reciprocity;
(ii) that in case of supply of services, the head of the foreign diplomatic mission or
consular post, or any person of such mission or post authorised by him, shall furnish an
undertaking in original, signed by him or the authorised person, stating that the supply
of services received are for official purpose of the said foreign diplomatic mission or
consular post; or for personal use of the said
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diplomatic mission
or consular post in India for official purpose or for the personal use or use of their family
members shall not be available from the date of withdrawal of such certificate.
Explanation.ââ¬â For the purposes of this notification, unless the context otherwise requires,
“specified international organisation” means an international organisation declared by the
Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities
Act), 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R & C).
832
Porvorim, 30th June, 2017.
OFFICIAL GAZETTE
_
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
Notification
38/1/2017-Fin(R&C)(17/2017-Rate)
30TH JUNE, 2017
In exercise of the powers conferred by sub-section (5) of section 9 of the Goa Goods
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(GPS) or General Packet Radio Service (GPRS);
(b) ââ¬Åmaxicab”, “motorcab” and “motor cycle” shall have the same meanings as assigned
to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988
(59 of 1988).
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R & C).
Porvorim, 30th June, 2017.
Notification
38/1/2017-Fin(R&C)(7)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act,
2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules to amend
the Goa Goods and Services Tax Rules, 2017, namely:ââ¬â⬢
1. (1) These rules may be called the Goa Goods and Services Tax (Amendment) Rules,
2017.
(2) They shall be deemed to have come into force with effect from the 22nd day of June,
2017.
2. In the Goa Goods and Services Tax Rules, 2017,ââ¬â⬢
(a) in rule 1, in the h
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(1), the second proviso shall be omitted;
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:ââ¬â
“(3A) Where a certificate of registration has not been made available to the
applicant on the common portal within a period of fifteen days from the date of the
furnishing of information and particulars referred to in clause (c) of sub-rule (2) and no
notice has been issued under sub-rule (3) within the said period, the registration shall
be deemed to have been granted and the said certificate of registration, duly signed
or verified through electronic verification code, shall be made available to the
registered person on the common portal.”;
(g) in rule 26, in sub-rule (3), for the words ââ¬Åor verified by any other mode of signature or
verification as notified by the Board in this behalf.”, the words “or verified by any other
mode of signature or verification as notified by the Commissioner in this behalf.” shall be
substituted;
(h) in Form GST CMP-04, in t
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ZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
3/2/2006-Fin(R&C)(9)
In exercise of the powers conferred by
section 164 of the Goa Goods and Services tax
Act, 2017 (Goa Act 4 of 2017) and all other
powers enabling it in this behalf, the
Government of Goa, hereby makes the
following rules further to amend the Goa
Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Goa
Goods and Services Tax (Second
Amendment) Rules, 2017.
(2) They shall come into force on the 1st day
of July, 2017.
(i) In the Goa Goods and Services Tax
Rules, 2017, after rule 26, the following
shall be inserted, namely:-
“Chapter IV
Determination of Value of Supply
27. Value of supply of goods or services
where the consideration is not wholly in
money. Where the supply of goods or
services is for a consideration not wholly in
money, the value of the supply shall,-
(a) be the open market value of such
supply;
(b) if the open market value is not
available under clause (a), be the s
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ient and the value of the printer known
at the time of supply is four thousand
rupees but the open market value of the
laptop is not known, the value of the supply
of the laptop is forty four thousand rupees.
ââ¬â
28. Value of supply of goods or services or
both between distinct or related persons,
other than through an agent. The value of
the supply of goods or services or both
between distinct persons as specified in sub-
section (4) and (5) of section 25 or where the
supplier and recipient are related, other than
where the supply is made through an agent,
shall-
(a) be the open market value of such
supply;
(b) if the open market value is not
available, be the value of supply of goods
or services of like kind and quality;
(c) if the value is not determinable under
clause (a) or (b), be the value as
determined by the application of rule 30 or
rule 31, in that order:
Provided that where the goods are
intended for further supply as such by the
recipient, the value shall, at the opti
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nuts of like kind and quality in
subsequent supplies at a price of five
thousand rupees per quintal on the day of the
supply. Another independent supplier is
supplying groundnuts of like kind and quality
to the said agent at the price of four thousand
five hundred and fifty rupees per quintal. The
value of the supply made by the principal shall
be four thousand five hundred and fifty rupees
per quintal or where he exercises the option,
the value shall be 90 per cent. of five thousand
rupees i.e., four thousand five hundred rupees
per quintal.
(b) where the value of a supply is not
determinable under clause (a), the same
shall be determined by the application of
rule 30 or rule 31 in that order.
30. Value of supply of goods or services or
both based on cost.- Where the value of a
supply of goods or services or both is not
determinable by any of the preceding rules of
this Chapter, the value shall be one hundred
and ten percent of the cost of production or
manufacture or the cost of acqu
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anner, namely:-
(a) for a currency, when exchanged from,
or to, Indian Rupees, the value shall be
equal to the difference in the buying rate or
the selling rate, as the case may be, and
the Reserve Bank of India reference rate for
that currency at that time, multiplied by
the total units of currency:
Provided that in case where the Reserve
Bank of India reference rate for a currency is
not available, the value shall be one per cent.
of the gross amount of Indian Rupees
provided or received by the person changing
the money:
Provided further that in case where neither
of the currencies exchanged is Indian Rupees,
the value shall be equal to one per cent. of the
lesser of the two amounts the person
changing the money would have received by
converting any of the two currencies into
Indian Rupee on that day at the reference rate
provided by the Reserve Bank of India.
Provided also that a person supplying the
services may exercise the option to ascertain
the value in terms of clause (b) for
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ed to be an amount calculated at the
rate of five per cent. of the basic fare in the
case of domestic bookings, and at the rate of
ten per cent. of the basic fare in the case of
international bookings of passage for travel
by air.
Explanation. For the purposes of this
sub-rule, the expression ââ¬Åbasic fare” means
that part of the air fare on which commission
is normally paid to the air travel agent by the
airlines.
(4) The value of supply of services in
relation to life insurance business shall be,-
(a) the gross premium charged from a
policy holder reduced by the amount
allocated for investment, or savings on
behalf of the policy holder, if such an
amount is intimated to the policy holder at
the time of supply of service;
(b) in case of single premium annuity
policies other than (a), ten per cent. of
single premium charged from the policy
holder; or
30TH JUNE, 2017
(c) in all other cases, twenty five per
cent. of the premium charged from the
policy holder in the first year and twe
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between the date of purchase and
the date of disposal by the person making
such repossession.
(6) The value of a token, or a voucher, or a
coupon, or a stamp (other than postage
stamp) which is redeemable against a supply
of goods or services or both shall be equal to
the money value of the goods or services or
both redeemable against such token, voucher,
coupon, or stamp.
(7) The value of taxable services provided
by such class of service providers as may be
notified by the Government, on the
recommendations of the Council, as referred
to in paragraph 2 of Schedule I of the said Act
between distinct persons as referred to in
section 25, where input tax credit is available,
shall be deemed to be NIL.
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OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
33. Value of supply of services in case of
pure agent. Notwithstanding anything
contained in the provisions of this Chapter,
the expenditure or costs incurred by a
supplier as a pure agent of the recipient of
supply
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of the
recipient of supply;
(c) does not use for his own interest such
goods or services so procured; and
(d) receives only the actual amount
incurred to procure such goods or services
in addition to the amount received for
supply he provides on his own account.
Illustration.ââ¬â Corporate services firm A is
engaged to handle the legal work pertaining
to the incorporation of Company B. Other than
its service fees, A also recovers from B,
registration fee and approval fee for the name
of the company paid to the Registrar of
838
30TH JUNE, 2017
Companies. The fees charged by the
Registrar of Companies for the registration
and approval of the name are compulsorily
levied on B. A is merely acting as a pure
agent in the payment of those fees. Therefore,
A's recovery of such expenses is a
disbursement and not part of the value of
supply made by A to B.
34. Rate of exchange of currency, other than
Indian rupees, for determination of value.ââ¬â⬢
The rate of exchange for the determinati
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cess payable by a person in a
transaction, where the supplier and the
recipient of the supply are not related and
the price is the sole consideration, to
obtain such supply at the same time when
the supply being valued is made;
(b) “supply of goods or services or both
of like kind and quality” means any other
supply of goods or services or both made
under similar circumstances that, in
respect of the characteristics, quality,
quantity, functional components, materials,
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
and the reputation of the goods or services
or both first mentioned, is the same as, or
closely or substantially resembles, that
supply of goods or services or both.
Chapter V
Input Tax Credit
36. Documentary requirements and
conditions for claiming input tax credit.ââ¬â (1)
The input tax credit shall be availed by a
registered person, including the Input Service
Distributor, on the basis of any of the
following documents, namely,-
(a) an invoice
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availed by a
registered person in respect of any tax that
has been paid in pursuance of any order
where any demand has been confirmed on
account of any fraud, willful misstatement or
suppression of facts.
30TH JUNE, 2017
37. Reversal of input tax credit in the case
of non-payment of consideration.ââ¬â⬢ (1) A
registered person, who has availed of input
tax credit on any inward supply of goods or
services or both, but fails to pay to the
supplier thereof, the value of such supply
along with the tax payable thereon, within
the time limit specified in the second proviso
to sub-section (2) of section 16, shall furnish
the details of such supply, the amount of
value not paid and the amount of input tax
credit availed of proportionate to such
amount not paid to the supplier in FORM
GSTR-2 for the month immediately following
the period of one hundred and eighty days
from the date of the issue of the invoice:
Provided that the value of supplies made
without consideration as specified in
Sche
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ny, engaged in the
supply of services by way of accepting
deposits or extending loans or advances that
chooses not to comply with the provisions of
sub-section (2) of section 17, in accordance
with the option permitted under sub-section
839
SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(4) of that section, shall follow the following
procedure, namely,ââ¬â⬢
(a) the said company or institution shall
not avail the credit of,ââ¬â⬢
(i) the tax paid on inputs and input
services that are used for non-business
purposes; and
(ii) the credit attributable to the
supplies specified in sub-section (5) of
section 17, in FORM GSTR-2;
(b) the said company or institution shall
avail the credit of tax paid on inputs and
input services referred to in the second
proviso to sub-section (4) of section 17 and
not covered under clause (a);
(c) fifty per cent. of the remaining
amount of input tax shall be the input tax
credit admissible to the company or the
institution and shall
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on account of
central tax, State tax, Union territory tax
and integrated tax shall be distributed
separately in accordance with the
provisions of clause (d);
(d) the input tax credit that is required to
be distributed in accordance with the
provisions of clause (d) and (e) of sub-
section (2) of section 20 to one of the
recipients 'R1', whether registered or not,
from amongst the total of all the recipients
to whom input tax credit is attributable,
including the recipient(s) who are engaged
in making exempt supply, or are otherwise
not registered for any reason, shall be the
amount, “C1”, to be calculated by applying
the following formula-
where,
Câââ¬Å¡Â = (tâââ¬Å¡ÂT) ÃÆââ¬â C
“C” is the amount of credit to be
distributed,
“tâââ¬Å¡Â” is the turnover, as referred to in section
20, of person Râââ¬Å¡Â during the relevant period,
and
“T” is the aggregate of the turnover, during
the relevant period, of all recipients to
whom the input service is attributable in
accordance with the provision
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tor invoice,
as prescribed in sub-rule (1) of rule 54,
clearly indicating in such invoice that it is
issued only for distribution of input tax
credit;
(h) the Input Service Distributor shall
issue an Input Service Distributor credit
note, as prescribed in sub-rule (1) of rule
54, for reduction of credit in case the input
tax credit already distributed gets reduced
for any reason;
(i) any additional amount of input tax
credit on account of issuance of a debit
note to an Input Service Distributor by the
supplier shall be distributed in the manner
and subject to the conditions specified in
clauses (a) to (f) and the amount
attributable to any recipient shall be
calculated in the manner provided in
clause (d) and such credit shall be
distributed in the month in which the debit
note is included in the return in FORM
GSTR-6;
(j) any input tax credit required to be
reduced on account of issuance of a credit
note to the Input Service Distributor by the
supplier shall be apportioned to each
rec
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clause (h) of sub-rule (1), issue an Input
Service Distributor invoice to the recipient
entitled to such credit and include the Input
Service Distributor credit note and the Input
Service Distributor invoice in the return in
FORM GSTR-6 for the month in which such
credit note and invoice was issued.
40. Manner of claiming credit in special
circumstances.- (1) The input tax credit
claimed in accordance with the provisions of
sub-section (1) of section 18 on the inputs
held in stock or inputs contained in semi-
finished or finished goods held in stock, or the
credit claimed on capital goods in accordance
with the provisions of clauses (c) and (d) of
the said sub-section, shall be subject to the
following conditions, namely,ââ¬â⬢
(a) the input tax credit on capital goods,
in terms of clauses (c) and (d) of sub-
section (1) of section 18, shall be claimed
after reducing the tax paid on such capital
goods by five percentage points per
quarter of a year or part thereof from the
date of t
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case of a claim under clause (b) of
sub-section (1) of section 18;
(iii) on the day immediately preceding
the date from which he becomes liable to
pay tax under section 9, in the case of a
claim under clause (c) of sub-section (1)
of section 18;
(iv) on the day immediately preceding
the date from which the supplies made
by the registered person becomes
taxable, in the case of a claim under
clause (d) of sub-section (1) of section 18;
(d) the details furnished in the
declaration under clause (b) shall be duly
certified by a practicing chartered
accountant or a cost accountant if the
aggregate value of the claim on account of
central tax, State tax, Union territory tax
and integrated tax exceeds two lakh
rupees;
(e) the input tax credit claimed in
accordance with the provisions of clauses
(c) and (d) of sub-section (1) of section 18
shall be verified with the corresponding
details furnished by the corresponding
supplier in FORM GSTR-1 or as the case
may be, in FORM GSTR- 4, on the commo
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ets of the new units as
specified in the demerger scheme.
(2) The transferor shall also submit a copy
of a certificate issued by a practicing
chartered accountant or cost accountant
certifying that the sale, merger, de-merger,
amalgamation, lease or transfer of business
has been done with a specific provision for
the transfer of liabilities.
(3) The transferee shall, on the common
portal, accept the details so furnished by the
transferor and, upon such acceptance, the un-
utilized credit specified in FORM GST ITC-02
shall be credited to his electronic credit
ledger.
So
(4) The inputs and capital goods
transferred shall be duly accounted for by the
transferee in his books of account.
42. Manner of determination of input tax
credit in respect of inputs or input services
and reversal thereof.ââ¬â⬢ (1) The input tax credit
in respect of inputs or input services, which
attract the provisions of sub-section (1) or
sub-section (2) of section 17, being partly
used for the purposes of busine
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edit
credited to the electronic credit ledger of
registered person, be denoted as 'Câââ¬Å¡Â' and
calculated as-
Câââ¬Å¡Â = = T- (Tâââ¬Å¡Â+T2+T3);
(f) the amount of input tax credit
attributable to inputs and input services
intended to be used exclusively for
effecting supplies other than exempted but
including zero rated supplies, be denoted
as 'T4';
(g) 'Tâââ¬Å¡Â', 'Tâââ¬Å¡ââ¬Å¡', 'T3' and 'T' shall be deter-
mined and declared by the registered
person at the invoice level in FORM
GSTR-2;
(h) input tax credit left after attribution of
input tax credit under clause (g) shall be
called common credit, be denoted as 'C2'
and calculated as-
Câââ¬Å¡ââ¬Å¡ = Câââ¬Å¡Â- Tâââ¬Å¡Ââââ¬Å¡Â
30TH JUNE, 2017
(i) the amount of input tax credit
attributable towards exempt supplies, be
denoted as 'Dâââ¬Å¡Â' and calculated as-
where,
Dâââ¬Å¡Â= (EÃÆ·F) ÃÆââ¬â Câââ¬Å¡ââ¬Å¡
'E' is the aggregate value of exempt
supplies during the tax period, and
'F' is the total turnover in the State of the
registered person during t
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le input tax credit
attributed to the purposes of business and
for effecting supplies other than exempted
supplies but including zero rated supplies
and shall be denoted as 'C3', where,-
C3 = Câââ¬Å¡ââ¬Å¡- (Dâââ¬Å¡Â+Dâââ¬Å¡ââ¬Å¡);
(1) the amount 'C3' shall be computed
separately for input tax credit of central
tax, State tax, Union territory tax and
integrated tax;
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SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(m) the amount equal to aggregate of 'Dâââ¬Å¡Â'
and 'D2' shall be added to the output tax
liability of the registered person:
Provided that where the amount of input
tax relating to inputs or input services used
partly for the purposes other than business
and partly for effecting exempt supplies has
been identified and segregated at the invoice
level by the registered person, the same shall
be included in 'Tâââ¬Å¡Â' and 'Tâââ¬Å¡ââ¬Å¡' respectively, and
the remaining amount of credit on such
inputs or input services shall be included in
'T4'.
(2) The input tax c
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e (1) in respect of
'Dâââ¬Å¡Â' and 'D' exceeds the aggregate of the
amounts calculated finally in respect of 'Dâââ¬Å¡Â'
and 'D2', such excess amount shall be
claimed as credit by the registered person
in his return for a month not later than the
month of September following the end of
the financial year to which such credit
relates.
43. Manner of determination of input tax
credit in respect of capital goods and reversal
30TH JUNE, 2017
thereof in certain cases.ââ¬â (1) Subject to the
provisions of sub-section (3) of section 16, the
input tax credit in respect of capital goods,
which attract the provisions of sub-sections
(1) and (2) of section 17, being partly used for
the purposes of business and partly for other
purposes, or partly used for effecting taxable
supplies including zero rated supplies and
partly for effecting exempt supplies, shall be
attributed to the purposes of business or for
effecting taxable supplies in the following
manner, namely,ââ¬â⬢
(a) the amount of inp
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five
percentage points for every quarter or part
thereof and the amount 'A' shall be
credited to the electronic credit ledger;
Explanation. An item of capital goods
declared under clause (a) on its receipt shall
not attract the provisions of sub-section (4)
of section 18, if it is subsequently covered
under this clause.
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OFFICIAL GAZETTE GOVT. OF GOA
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(d) the aggregate of the amounts of 'A'
credited to the electronic credit ledger
under clause (c), to be denoted as 'T', shall
be the common credit in respect of capital
goods for a tax period:
Provided that where any capital goods
earlier covered under clause (b) is
subsequently covered under clause (c), the
value of 'A' arrived at by reducing the input
tax at the rate of five percentage points for
every quarter or part thereof shall be added
to the aggregate value 'T';
(e) the amount of input tax credit
attributable to a tax period on common
capital goods during their useful life, be
denoted as
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he
30TH JUNE, 2017
aggregate value of exempt supplies and the
total turnover shall exclude the amount of any
duty or tax levied under entry 84 of List I of
the Seventh Schedule to the Constitution and
entry 51 and 54 of List II of the said Schedule;
(h) the amount Tãââ¬ââ¬Å¡ along with the
applicable interest shall, during every tax
period of the useful life of the concerned
capital goods, be added to the output tax
liability of the person making such claim of
credit.
(2) The amount Tãââ¬ââ¬Å¡ shall be computed
separately for central tax, State tax, Union
territory tax and integrated tax.
44. Manner of reversal of credit under
special circumstances.- (1) The amount of
input tax credit relating to inputs held in
stock, inputs contained in semi-finished and
finished goods held in stock, and capital
goods held in stock shall, for the purposes of
sub-section (4) of section 18 or sub-section (5)
of section 29, be determined in the following
manner, namely,ââ¬â⬢
(a) for inputs held in stock
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le, the
registered person shall estimate the amount
under sub-rule (1) based on the prevailing
market price of the goods on the effective
date of the occurrence of any of the events
specified in sub-section (4) of section 18 or,
as the case may be, sub-section (5) of section
29.
(4) The amount determined under sub-rule
(1) shall form part of the output tax liability of
the registered person and the details of the
amount shall be furnished in FORM GST
ITC-03, where such amount relates to any
event specified in sub-section (4) of section
18 and in FORM GSTR-10, where such
amount relates to the cancellation of
registration.
(5) The details furnished in accordance
with sub-rule (3) shall be duly certified by a
practicing chartered accountant or cost
accountant.
(6) The amount of input tax credit for the
purposes of sub-section (6) of section 18
relating to capital goods shall be determined
in the same manner as specified in clause (b)
of sub-rule (1) and the amount shall be
determined sepa
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rter.
(4) Where the inputs or capital goods are
not returned to the principal within the time
stipulated in section 143, it shall be deemed
that such inputs or capital goods had been
supplied by the principal to the job worker on
the day when the said inputs or capital goods
were sent out and the said supply shall be
declared in FORM GSTR-1 and the principal
shall be liable to pay the tax along with
applicable interest.
Explanation.ââ¬â For the purposes of this
Chapter,ââ¬â⬢
(1) the expressions “capital goods” shall
include “plant and machinery” as defined in
the Explanation to section 17;
(2) for determining the value of an exempt
supply as referred to in sub-section (3) of
section 17-
(a) the value of land and building shall
be taken as the same as adopted for the
purpose of paying stamp duty; and
(b) the value of security shall be taken as
one per cent. of the sale value of such
security.
Chapter VI
TAX INVOICE, CREDIT AND DEBIT NOTES
46. Tax invoice.- Subject to rule 54, a t
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ith the
name of the State and its code, if such
recipient is un-registered and where the
value of the taxable supply is less than fifty
thousand rupees and the recipient requests
that such details be recorded in the tax
invoice;
(g) Harmonised System of Nomenclature
code for goods or services;
(h) description of goods or services;
(i) quantity in case of goods and unit or
Unique Quantity Code thereof;
(j) total value of supply of goods or
services or both;
(k) taxable value of the supply of goods
or services or both taking into account
discount or abatement, if any;
(1) rate of tax (central tax, State tax,
integrated tax, Union territory tax or cess);
(m) amount of tax charged in respect of
taxable goods or services (central tax, State
tax, integrated tax, Union territory tax or
cess);
(n) place of supply along with the name
of the State, in the case of a supply in the
course of inter-State trade or commerce;
30TH JUNE, 2017
(o) address of delivery where the same is
different from the
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housand
in a day from any or all the suppliers:
Provided also that in the case of the export
of goods or services, the invoice shall carry an
endorsement “SUPPLY MEANT FOR EXPORT
ON PAYMENT OF INTEGRATED TAX” or
“SUPPLY MEANT FOR EXPORT UNDER
BOND OR LETTER OF UNDERTAKING
WITHOUT PAYMENT OF INTEGRATED
TAX”, as the case may be, and shall, in lieu of
the details specified in clause (e), contain the
following details, namely,ââ¬â
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:
Provided also that a registered person may
not issue a tax invoice in accordance with
the provisions of clause (b) of sub-section (3)
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SERIES I No. 13
of section 31 subject to
conditions, namely,ââ¬â⬢
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
the following
(a) the recipient is not a registered
person; and
(b) the recipient does not require such
invoice, and
shall issue a consolidated tax invoice for
such supplies at the close of ea
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oks of account or before the expiry of the
quarter during which the supply was made.
48. Manner of issuing invoice.ââ¬â (1) The
invoice shall be prepared in triplicate, in the
case of supply of goods, in the following
manner, namely,ââ¬â⬢
(a) the original copy being marked as
ORIGINAL FOR RECIPIENT;
(b) the duplicate copy being marked as
DUPLICATE FOR TRANSPORTER; and
(c) the triplicate copy being marked as
TRIPLICATE FOR SUPPLIER.
30TH JUNE, 2017
(2) The invoice shall be prepared in
duplicate, in the case of the supply of
services, in the following manner, namely,-
(a) the original copy being marked as
ORIGINAL FOR RECIPIENT; and
(b) the duplicate copy being marked as
DUPLICATE FOR SUPPLIER.
(3) The serial number of invoices issued
during a tax period shall be furnished
electronically through the common portal in
FORM GSTR-1.
49. Bill of supply. A bill of supply referred
to in clause (c) of sub-section (3) of section 31
shall be issued by the supplier containing the
following d
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nt issued under any
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OFFICIAL GAZETTE GOVT. OF GOA
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_
other Act for the time being in force in
respect of any non-taxable supply shall be
treated as a bill of supply for the purposes of
the Act.
50. Receipt voucher.- A receipt voucher
referred to in clause (d) of sub-section (3) of
section 31 shall contain the following
particulars, namely,ââ¬â⬢
(a) name, address and Goods and
Services Tax Identification Number of the
supplier;
(b) a consecutive serial number not
exceeding sixteen characters, in one or
multiple series, containing alphabets or
numerals or special characters-hyphen or
dash and slash symbolised as “-” and “/ââ¬
respectively, and any combination thereof,
unique for a financial year;
(c) date of its issue;
(d) name,
address and Goods and
Services Tax Identification Number or
Unique Identity Number, if registered, of
the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (Central tax, S
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serial number not
exceeding sixteen characters, in one or
multiple series, containing alphabets or
numerals or special characters-hyphen or
dash and slash symbolised as “-” and “/”
respectively, and any combination thereof,
unique for a financial year;
(c) date of its issue;
(d) name,
address and Goods and
Services Tax Identification Number or
Unique Identity Number, if registered, of
the recipient;
(e) number and date of receipt voucher
issued in accordance with the provisions of
rule 50;
(f) description of goods or services in
respect of which refund is made;
(g) amount of refund made;
(h) rate of tax (Central tax, State tax,
integrated tax, Union territory tax or cess);
(i) amount of tax paid in respect of such
goods or services (Central tax, State tax,
integrated tax, Union territory tax or cess);
(j) whether the tax is payable on reverse
charge basis; and
(k) signature or digital signature of the
supplier or his authorised representative.
52. Payment voucher.ââ¬â A payment vou
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and its code, in case of a supply
in the course of inter-State trade or
commerce; and
(j) signature or digital signature of the
supplier or his authorised representative.
53. Revised tax invoice and credit or debit
notes.ââ¬â⬢ (1) A revised tax invoice referred to
in section 31 and credit or debit notes
referred to in section 34 shall contain the
following particulars, namely:ââ¬â⬢
(a) the word “Revised Invoice”,
wherever
prominently;
applicable,
indicated
(b) name, address and Goods and
Services Tax Identification Number of the
supplier;
(c) nature of the document;
(d) a consecutive serial number not
exceeding sixteen characters, in one or
multiple series, containing alphabets or
numerals or special characters-hyphen or
dash and slash symbolised as “-” and “/”
respectively, and any combination thereof,
unique for a financial year;
850
30TH JUNE, 2017
(e) date of issue of the document;
(f) name, address and Goods and
Services Tax Identification Number or
Unique Identity Number, i
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a
recipient who is not registered under the Act
during such period:
Provided further that in the case of inter-
-State supplies, where the value of a supply
does not exceed two lakh and fifty thousand
rupees, a consolidated revised invoice may
be issued separately in respect of all the
recipients located in a State, who are not
registered under the Act.
(3) Any invoice or debit note issued in
pursuance of any tax payable in accordance
with the provisions of section 74 or section
129 or section 130 shall prominently contain
the words “INPUT TAX CREDIT NOT
ADMISSIBLE”.
SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
54. Tax invoice in special cases.- (1) An
Input Service Distributor invoice or, as the
case may be, an Input Service Distributor
credit note issued by an Input Service
Distributor shall contain the following
details:-
(a) name, address
and Goods and
Services Tax Identification Number of the
Input Service Distributor;
(b) a consecutive serial number not
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ancial company, the said supplier shall
issue a tax invoice or any other document in
lieu thereof, by whatever name called,
whether issued or made available, physically
or electronically whether or not serially
numbered, and whether or not containing the
address of the recipient of taxable service but
containing other information as mentioned
under rule 46.
(3) Where the supplier of taxable service is
a goods transport agency supplying services
30TH JUNE, 2017
in relation to transportation of goods by road
in a goods carriage, the said supplier shall
issue a tax invoice or any other document in
lieu thereof, by whatever name called,
containing the gross weight of the
consignment, name of the consigner and the
consignee, registration number of goods
carriage in which the goods are transported,
details of goods transported, details of place
of origin and destination, Goods and Services
Tax Identification Number of the person liable
for paying tax whether as consigner,
consignee or goods
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hallan, serially numbered not exceeding
sixteen characters, in one or multiple
series, in lieu of invoice at the time of
removal of goods for transportation,
containing the following details, namely:-
(i) date and number of the delivery
challan;
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SERIES I No. 13
(ii) name,
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
address and Goods and
Services Tax Identification Number of the
consigner, if registered;
(iii) name,
Services Tax
Identification
address and Goods and
Number or
Unique Identity Number of the consignee,
if registered;
(iv) Harmonised System of Nomenclature
code and description of goods;
(v) quantity (provisional, where the exact
quantity being supplied is not known);
(vi) taxable value;
–
(vii) tax rate and tax amount Central
tax, State tax, integrated tax, Union
territory tax or cess, where the
transportation is for supply to the
consignee;
(viii) place of supply, in case of inter-
-State movement; and
(ix) signature.
The delivery challan shall be prepared in
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gnment shall be accom-
panied by copies of the corresponding
delivery challan along with a duly certified
copy of the invoice; and
(d) the original copy of the invoice shall
be sent along with the last consignment.
Chapter VII
Accounts and Records
56. Maintenance of accounts by registered
persons. (1) Every registered person shall
keep and maintain, in addition to the
particulars mentioned in sub-section (1) of
section 35, a true and correct account of the
goods or services imported or exported or of
supplies attracting payment of tax on reverse
charge along with the relevant documents,
including invoices, bills of supply, delivery
challans, credit notes, debit notes, receipt
vouchers, payment vouchers and refund
vouchers.
(2) Every registered person, other than a
person paying tax under section 10, shall
maintain the accounts of stock in respect of
goods received and supplied by him, and
such accounts shall contain particulars of the
opening balance, receipt, supply, goods lost,
stole
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;
(b) names and complete addresses of
the persons to whom he has supplied
goods or services, where required
under the provisions of this Chapter;
(c) the complete address of the
premises where goods are stored by
him, including goods stored during
transit along with the particulars of the
stock stored therein.
(6) If any taxable goods are found to be
stored at any place(s) other than those
declared under sub-rule (5) without the cover
of any valid documents, the proper officer
shall determine the amount of tax payable on
such goods as if such goods have been
supplied by the registered person.
(7) Every registered person shall keep the
books of account at the principal place of
business and books of account relating to
additional place of business mentioned in his
certificate of registration and such books of
account shall include any electronic form of
data stored on any electronic device.
(8) Any entry in registers, accounts and
documents shall not be erased, effaced or
overwritten, a
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y (wherever applicable) of
goods or services received on behalf of
every principal;
(c) particulars including description,
value and quantity (wherever applicable) of
goods or services supplied on behalf of
every principal;
(d) details of accounts furnished to every
principal; and
(e) tax paid on receipts or on supply of
goods or services effected on behalf of
every principal.
(12) Every registered person manufacturing
goods shall maintain monthly production
accounts showing quantitative details of raw
materials or services used in the manufacture
and quantitative details of the goods so
manufactured including the waste and by
products thereof.
(13) Every registered person supplying
services shall maintain the accounts showing
quantitative details of goods used in the
provision of services, details of input services
utilised and the services supplied.
(14) Every registered person executing
works contract shall keep separate accounts
for works contract showing-
853
SERIES I No. 13
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OFF
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nd shall, where such accounts
and documents are maintained manually, be
kept at every related place of business
mentioned in the certificate of registration
and shall be accessible at every related place
of business where such accounts and
documents are maintained digitally.
(17) Any person having custody over the
goods in the capacity of a carrier or a clearing
and forwarding agent for delivery or dispatch
thereof to a recipient on behalf of any
registered person shall maintain true and
correct records in respect of such goods
handled by him on behalf of such registered
person and shall produce the details
thereof as and when required by the proper
officer.
30TH JUNE, 2017
(18) Every registered person shall, on
demand, produce the books of accounts
which he is required to maintain under any
law for the time being in force.
of
57. Generation and maintenance
electronic records.- (1) Proper electronic
back-up of records shall be maintained and
preserved in such manner that, in the event
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business electronically on the common portal
in FORM GST ENR-01, either directly or
through a Facilitation Centre notified by the
Commissioner and, upon validation of the
details furnished, a unique enrolment number
shall be generated and communicated to the
said person.
(2) The person enrolled under sub-rule (1)
as aforesaid in any other State or Union
territory shall be deemed to be enrolled in the
State or Union territory.
(3) Every person who is enrolled under
sub-rule (1) shall, where required, amend the
854
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
details furnished in FORM GST ENR-01
electronically on the common portal either
directly or through a Facilitation Centre
notified by the Commissioner.
(4) Subject to the provisions of rule 56,ââ¬â⬢
(a) any person engaged in the business
of transporting goods shall maintain
records of goods transported, delivered and
goods stored in transit by him alongwith
the Goods and Services Tax Identification
Number
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notified by the Commissioner.
(2) The details of outward supplies of
goods or services or both furnished in FORM
GSTR-1 shall include theââ¬â⬢
(a) invoice wise details of all-
30TH JUNE, 2017
(i) inter-State and intra-State supplies
made to the registered persons; and
(ii) inter-State supplies with invoice
value more than two and a half lakh
rupees made to the unregistered persons;
(b) consolidated details of allââ¬â
(i) intra-State supplies made to
unregistered persons for each rate of tax;
and
(ii) State wise inter-State supp-
lies with invoice value upto two and a
half lakh rupees made to unregistered
persons for each rate of tax;
(c) debit and credit notes, if any, issued
during the month for invoices issued
previously.
(3) The details of outward supplies
furnished by the supplier shall be made
available electronically to the concerned
registered persons (recipients) in Part A of
FORM GSTR-2A, in FORM GSTR-4A and in
FORM GSTR-6A through the common portal
after the due date o
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such details as specified in sub-section (1) of
the said section and furnish the same in
FORM GSTR-2 electronically through the
common portal, either directly or from a
Facilitation Centre notified by the
Commissioner, after including therein details
of such other inward supplies, if any, required
to be furnished under sub-section (2) of
section 38.
(2) Every registered person shall furnish
the details, if any, required under sub-section
(5) of section 38 electronically in FORM
GSTR-2.
(3) The registered person shall specify the
inward supplies in respect of which he is not
eligible, either fully or partially, for input tax
credit in FORM GSTR-2 where such eligibility
can be determined at the invoice level.
(4) The registered person shall declare the
quantum of ineligible input tax credit on
inward supplies which is relatable to non-
taxable supplies or for purposes other than
business and cannot be determined at the
invoice level in FORM GSTR-2.
(4A) The details of invoices furnished
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erson in Part C of
FORM GSTR 2A electronically through the
common portal and such person may include
the same in FORM GSTR-2.
(8) The details of inward supplies of
goods or services or both furnished in FORM
GSTR-2 shall include the –
(a) invoice wise details of all inter-State
and intra-State supplies received from
registered persons or unregistered
persons;
(b) import of goods and services made;
and
and
(c) debit
credit notes, if any,
received from supplier.
61. Form and manner of submission of
monthly return.ââ¬â (1) Every registered person
other than a person referred to in section 14 of
the Integrated Goods and Services Tax Act,
2017 or an Input Service Distributor or a non-
resident taxable person or a person paying
tax under section 10 or section 51 or, as the
case may be, under section 52 shall furnish a
return specified under sub-section (1) of
section 39 in FORM GSTR-3 electronically
through the common portal either directly or
through a Facilitation Centre notified by th
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r furnishing of
details in FORM GSTR-1 under section 37
and in FORM GSTR-2 under section 38 has
been extended and the circumstances so
warrant, return in FORM GSTR-3B, in lieu of
FORM GSTR-3, may be furnished in such
manner and subject to such conditions as
may be notified by the Commissioner.
62. Form and manner of submission of
quarterly return by the composition
supplier.ââ¬â (1) Every registered person paying
tax under section 10 shall, on the basis of
details contained in FORM GSTR-4A, and
where required, after adding, correcting or
deleting the details, furnish the quarterly
return in FORM GSTR-4 electronically
through the common portal, either directly or
through a Facilitation Centre notified by the
Commissioner.
(2) Every registered person furnishing the
return under sub-rule (1) shall discharge his
liability towards tax, interest, penalty, fees or
any other amount payable under the Act or
the provisions of this Chapter by debiting the
electronic cash ledger.
(3) The retur
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) A registered person opting to withdraw
from the composition scheme at his own
motion or where option is withdrawn at the
instance of the proper officer shall, where
required, furnish the details relating to the
period prior to his opting for payment of tax
under section 9 in FORM GSTR- 4 till the due
date of furnishing the return for the quarter
ending September of the succeeding financial
year or furnishing of annual return of the
preceding financial year, whichever is earlier.
63. Form and manner of submission of
return by non-resident taxable person.ââ¬â
Every registered non-resident taxable person
shall furnish a return in FORM GSTR-5
electronically through the common portal,
either directly or through a Facilitation Centre
notified by the Commissioner, including
therein the details of outward supplies and
inward supplies and shall pay the tax,
interest, penalty, fees or any other amount
payable under the Act or the provisions of
this Chapter within twenty days after the end
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sued under section
20, through the common portal either directly
or from a Facilitation Centre notified by the
Commissioner.
66. Form and manner of submission of
return by a person required to deduct tax at
source. (1) Every registered person required
to deduct tax at source under section 51
(hereafter in this rule referred to as deductor)
shall furnish a return in FORM GSTR-7
electronically through the common portal
either directly or from a Facilitation Centre
notified by the Commissioner.
(2) The details furnished by the deductor
under sub-rule (1) shall be made available
electronically to each of the suppliers in Part
C of FORM GSTR-2A and FORM-GSTR-4A on
the common portal after the due date of filing
of FORM GSTR-7.
(3) The certificate referred to in sub-section
(3) of section 51 shall be made available
electronically to the deductee on the common
portal in FORM GSTR-7A on the basis of the
return furnished under sub-rule (1).
67. Form and manner of submission of
statement of suppl
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upplies
including imports, provisionally allowed
under section 41, shall be matched under
section 42 after the due date for furnishing
the return in FORM GSTR-3ââ¬â
(a) Goods and Services Tax Identification
Number of the supplier;
(b) Goods and Services Tax Identification
Number of the recipient;
(c) invoice or debit note number;
(d) invoice or debit note date; and
(e) tax amount:
Provided that where the time limit for
furnishing FORM GSTR-1 specified under
section 37 and FORM GSTR-2 specified under
section 38 has been extended, the date of
matching relating to claim of input tax credit
shall also be extended accordingly:
Provided further that the Commissioner
may, on the recommendations of the Council,
by order, extend the date of matching relating
to claim of input tax credit to such date as
may be specified therein.
Explanation. For the purposes of this
rule, it is hereby declared thatââ¬â⬢
(i) The claim of input tax credit in respect
of invoices and debit notes in FORM GSTR-
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made available electronically to the person
making such claim in FORM GST MIS-1
through the common portal.
71. Communication and rectification of
discrepancy in claim of input tax credit and
reversal of claim of input tax credit. ââ¬â (1) Any
discrepancy in the claim of input tax credit in
respect of any tax period, specified in sub-
section (3) of section 42 and the details of
output tax liable to be added under sub-
section (5) of the said section on account of
continuation of such discrepancy, shall be
made available to the recipient making such
claim electronically in FORM GST MIS-1 and
to the supplier electronically in FORM GST
MIS-2 through the common portal on or
before the last date of the month in which the
matching has been carried out.
(2) A supplier to whom any discrepancy
is made available under sub-rule (1) may
make suitable rectifications in the statement
of outward supplies to be furnished for the
30TH JUNE, 2017
month in which the discrepancy is made
available.
(3
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credit on the same
invoice more than once.ââ¬â⬢ Duplication of
claims of input tax credit in the details of
inward supplies shall be communicated to
the registered person in FORM GST MIS-1
electronically through the common portal.
73. Matching of claim of reduction in the
output tax liability. The following details
relating to the claim of reduction in output tax
liability shall be matched under section 43
after the due date for furnishing the return in
FORM GSTR-3, namely:ââ¬â
(a) Goods and Services Tax Identification
Number of the supplier;
(b) Goods and Services Tax Identification
Number of the recipient;
(c) credit note number;
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SERIES I No. 13
(d) credit note date; and
(e) tax amount:
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
Provided that where the time limit for
furnishing FORM GSTR-1 under section 37
and FORM GSTR-2 under section 38 has been
extended, the date of matching of claim of
reduction in the output tax liability shall be
extended accordingly:
Pro
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(1) The final acceptance of claim of
reduction in output tax liability in respect of
any tax period, specified in sub-section (2) of
section 43, shall be made available
electronically to the person making such
claim in FORM GST MIS-1 through the
common portal.
(2) The claim of reduction in output tax
liability in respect of any tax period which
had been communicated as mis-matched but
is found to be matched after rectification by
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30TH JUNE, 2017
the supplier or recipient shall be finally
accepted and made available electronically to
the person making such claim in FORM GST
MIS-1 through the common portal.
75. Communication and rectification of
discrepancy in reduction in output tax liability
and reversal of claim of reduction.- (1) Any
discrepancy in claim of reduction in output
tax liability, specified in sub-section (3) of
section 43, and the details of output tax
liability to be added under sub-section (5) of
the said section on account of continuation of
such discrepancy, shal
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th in which the
discrepancy is made available.
Explanation. For the purposes of this rule, it
is hereby declared that-
(i) rectification by a supplier means
deleting or correcting the details of an
outward supply in his valid return so as to
match the details of corresponding inward
supply declared by the recipient;
SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(ii) rectification by the recipient means
adding or correcting the details of an
inward supply so as to match the details of
corresponding outward supply declared by
the supplier.
76. Claim of reduction in output tax
liability more than once.ââ¬â The duplication of
claims for reduction in output tax liability in
the details of outward supplies shall be
communicated to the registered person in
FORM GST MIS-1 electronically through the
common portal.
77. Refund of interest paid on reclaim of
reversals.- The interest to be refunded
under sub-section (9) of section 42 or sub-
section (9) of section 43 sha
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ified therein.
79. Communication and rectification of
discrepancy in details furnished by the
e-commerce operator and the supplier.ââ¬â
30TH JUNE, 2017
(1) Any discrepancy in the details furnished
by the operator and those declared by the
supplier shall be made available to the
supplier electronically in FORM GST MIS-3
and to the e-commerce operator electronically
in FORM GST MIS-4 on the common portal
on or before the last date of the month in
which the matching has been carried out.
(2) A supplier to whom any discrepancy is
made available under sub-rule (1) may make
suitable rectifications in the statement of
outward supplies to be furnished for the
month in which the discrepancy is made
available.
(3) An operator to whom any discrepancy is
made available under sub-rule (1) may make
suitable rectifications in the statement to be
furnished for the month in which the
discrepancy is made available.
(4) Where the discrepancy is not rectified
under sub-rule (2) or sub-rule (3), an amo
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h annual statement referred to
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SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
in sub-section (5) of the said section in FORM
GSTR -9B.
(3)
Every registered person whose
aggregate turnover during a financial year
exceeds two crore rupees shall get his
accounts audited as specified under sub-
-section (5) of section 35 and he shall furnish
a copy of audited annual accounts and a
reconciliation statement, duly certified, in
FORM GSTR-9C, electronically through the
common portal either directly or through a
Facilitation Centre notified
Commissioner.
by
the
registered
81. Final return.ââ¬â⬢ Every
person required to furnish a final return under
section 45, shall furnish such return
electronically in FORM GSTR-10 through the
common portal either directly or through a
Facilitation Centre notified by the
Commissioner.
82. Details of inward supplies of persons
having Unique Identity Number.ââ¬â⬢ (1) Every
person who has been issued a Unique
Identity Number and cl
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t;
(iv) has not been convicted by
competent court;
a
and satisfies any of the following
conditions, namely:ââ¬â⬢
of
(a) that he is a retired officer of the
Commercial Tax Department of any State
Government or of the Central Board of
Excise and Customs, Department
Revenue, Government of India, who, during
his service under the Government, had
worked in a post not lower than the rank of
a Group-B Gazetted Officer for a period of
not less than two years; or
(b) that he has enrolled as a sales tax
practitioner or tax return preparer under
the existing law for a period of not less
than five years;
(c) he has passed,
(i) a graduate or postgraduate degree
or its equivalent examination having a
degree in Commerce, Law, Banking
including Higher Auditing, or Business
Administration or Business Management
from any Indian University established
by any law for the time being in force; or
(ii) a degree examination of any
Foreign University recognised by any
Indian University as equivalent to the
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until it is cancelled:
Provided that no person enrolled as a
goods and services tax practitioner shall be
eligible to remain enrolled unless he passes
such examination conducted at such periods
and by such authority as may be notified by
the Commissioner on the recommendations of
the Council:
Provided further that no person to whom
the provisions of clause (b) of sub-section (1)
apply shall be eligible to remain enrolled
unless he passes the said examination within
a period of one year from the appointed date.
(4) If any goods and services tax
practitioner is found guilty of misconduct in
connection with any proceedings under the
Act, the authorised officer may, after giving
him a notice to show cause in FORM GST
PCT-03 for such misconduct and after giving
him a reasonable opportunity of being heard,
by order in FORM GST PCT -04 direct that he
shall henceforth be disqualified under section
48 to function as a goods and services tax
practitioner.
(5) Any person against whom an order
un
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of furnishing of
such statement, it shall be deemed that he
has confirmed the statement furnished by the
goods and services tax practitioner.
(8) A goods and services tax practitioner
can undertake any or all of the following
activities on behalf of a registered person, if
so authorised by him toââ¬â⬢
(a) furnish the details of outward and
inward supplies;
(b) furnish monthly, quarterly, annual or
final return;
(c) make deposit for credit into the
electronic cash ledger;
(d) file a claim for refund; and
(e) file an application for amendment or
cancellation of registration:
Provided that where any application
relating to a claim for refund or an application
for amendment or cancellation of registration
has been submitted by the goods and
services tax practitioner authorised by the
registered person, a confirmation shall be
sought from the registered person and the
application submitted by the said practitioner
shall be made available to the registered
the
person on
common portal and
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le (8).
for
purposes
of
84. Conditions
appearance. (1) No person shall be eligible
to attend before any authority as a goods and
services tax practitioner in connection with
any proceedings under the Act on behalf of
any registered or un-registered person unless
he has been enrolled under rule 83.
(2) A goods and services tax practitioner
attending on behalf of a registered or an un-
registered person in any proceedings under
the Act before any authority shall produce
before such authority, if required, a copy of
the authorisation given by such person in
FORM GST PCT-05.
Chapter IX
Payment of Tax
85. Electronic Liability Register.ââ¬â- (1) The
electronic liability register specified under
864
30TH JUNE, 2017
sub-section (7) of section 49 shall be
maintained in FORM GST PMT-01 for each
person liable to pay tax, interest, penalty, late
fee or any other amount on the common portal
and all amounts payable by him shall be
debited to the said register.
(2) The electronic liability regist
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mount payable under section 10, any
amount payable towards interest, penalty, fee
or any other amount under the Act shall be
paid by debiting the electronic cash ledger
maintained as per rule 87 and the electronic
liability register shall be credited accordingly.
(5) Any amount of demand debited in the
electronic liability register shall stand
reduced to the extent of relief given by the
appellate authority or Appellate Tribunal or
court and the electronic tax liability register
shall be credited accordingly.
SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(6) The amount of penalty imposed or liable
to be imposed shall stand reduced partly or
fully, as the case may be, if the taxable
person makes the payment of tax, interest
and penalty specified in the show cause
notice or demand order and the electronic
liability register shall be credited accordingly.
(7) A registered person shall, upon noticing
any discrepancy in his electronic liability
ledger, communicate th
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FORM GST
PMT-03.
(5) Save as provided in the provisions of
this Chapter, no entry shall be made directly
in the electronic credit ledger under any
circumstance.
(6) A registered person shall, upon noticing
any discrepancy in his electronic credit
ledger, communicate the same to the officer
exercising jurisdiction in the matter, through
the common portal in FORM GST PMT-04.
30TH JUNE, 2017
Explanation.- For the purposes of this
rule, it is hereby clarified that a refund shall
be deemed to be rejected, if the appeal is
finally rejected or if the claimant gives an
undertaking to the proper officer that he shall
not file an appeal.
87. Electronic Cash Ledger.- (1) The
electronic cash ledger under sub-section (1)
of section 49 shall be maintained in FORM
GST PMT-05 for each person, liable to pay
tax, interest, penalty, late fee or any other
amount, on the common portal for crediting
the amount deposited and debiting the
payment therefrom towards tax, interest,
penalty, fee or any other amou
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ETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(b) Proper officer or any other officer
authorised to recover outstanding dues
from any person, whether registered or not,
including recovery made through
attachment or sale of movable or
immovable properties;
(c) Proper officer or any other officer
authorised for the amounts collected by
way of cash, cheque or demand draft
during any investigation or enforcement
activity or any ad hoc deposit:
Provided further that the challan in FORM
GST PMT-06 generated at the common portal
shall be valid for a period of fifteen days.
Explanation.ââ¬â For the purposes of this
sub-rule, it is hereby clarified that for making
payment of any amount indicated in the
challan, the commission, if any, payable in
respect of such payment shall be borne by the
person making such payment.
(4) Any payment required to be made by a
person who is not registered under the Act,
shall be made on the basis of a temporary
identification number generated through the
common por
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the deposit
on his behalf, is debited but no Challan
Identification Number is generated or
generated but not communicated to the
common portal, the said person may
represent electronically in FORM GST PMT-
07 through the common portal to the bank or
electronic
the
gateway through which
deposit was initiated.
(9) Any amount deducted under section 51
or collected under section 52 and claimed in
FORM GSTR-2 by the registered taxable
person from whom the said amount was
deducted or, as the case may be, collected
shall be credited to his electronic cash ledger
in accordance with the provisions of rule 87.
(10) Where a person has claimed refund of
any amount from the electronic cash ledger,
the said amount shall be debited to the
electronic cash ledger.
(11) If the refund so claimed is rejected,
either fully or partly, the amount debited
under sub-rule (10), to the extent of rejection,
shall be credited to the electronic cash ledger
by the proper officer by an order made in
FORM GST PMT-03.
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register.
(3) A unique identification number shall be
generated at the common portal for each
credit in the electronic liability register for
reasons other than those covered under sub-
rule (2).
Chapter X
Refund
89. Application for refund of tax, interest,
penalty, fees or any other amount.- (1)Any
person, except the persons covered under
notification issued under section 55, claiming
refund of any tax, interest, penalty, fees or
any other amount paid by him, other than
refund of integrated tax paid on goods
exported out of India, may file an application
electronically in FORM GST RFD-01 through
the common portal, either directly or through
a Facilitation Centre notified by
Commissioner:
the
Provided that any claim for refund relating
to balance in the electronic cash ledger in
accordance with the provisions of sub-section
(6) of section 49 may be made through the
return furnished for the relevant tax period in
FORM GSTR-3 or FORM GSTR-4 or FORM
GSTR-7 as the case may be:
Provided fur
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ST RFD-01, as applicable, to establish
that a refund is due to the applicant, namely:-
(a) the reference number of the order and
a copy of the order passed by the proper
officer or an appellate authority or
Appellate Tribunal or court resulting in
such refund or reference number of the
payment of the amount specified in sub-
-section (6) of section 107 and sub-section
(8) of section 112 claimed as refund;
(b) a statement containing the number
and date of shipping bills or bills of export
and the number and the date of the
relevant export invoices, in a case where
the refund is on account of export of goods;
(c) a statement containing the number
and date of invoices and the relevant Bank
Realisation Certificates or Foreign Inward
Remittance Certificates, as the case may
be, in a case where the refund is on
account of the export of services;
(d) a statement containing the number
and date of invoices as provided in rule 46
along with the evidence regarding the
867
SERIES I No. 13
_
OFFICI
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cial
Economic Zone developer;
(g) a statement containing the number
and date of invoices along with such other
evidence as may be notified in this behalf,
in a case where the refund is on account of
deemed exports;
(h) a statement containing the number
and the date of the invoices received and
issued during a tax period in a case where
the claim pertains to refund of any
unutilised input tax credit under sub-
section (3) of section 54 where the credit
has accumulated on account of the rate of
tax on the inputs being higher than the rate
of tax on output supplies, other than nil-
rated or fully exempt supplies;
(i) the reference number of the final
assessment order and a copy of the said
order in a case where the refund arises on
account of the finalisation of provisional
assessment;
30TH JUNE, 2017
(j) a statement showing the details of
transactions considered as intra-State
supply but which is subsequently held to
be inter-State supply;
(k) a statement showing the details of
the amoun
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or the purposes of this
rule-
(i) in case of refunds referred to in
clause (c) of sub-section (8) of section 54,
the expression “invoice” means invoice
conforming to the provisions contained
in section 31;
(ii) where the amount of tax has been
recovered from the recipient, it shall be
deemed that the incidence of tax has
been passed on to the ultimate
consumer.
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SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3) Where the application relates to refund
of input tax credit, the electronic credit ledger
shall be debited by the applicant by an
amount equal to the refund so claimed.
(4) In the case of zero-rated supply of goods
or services or both without payment of tax
under bond or letter of undertaking in
accordance with the provisions of sub-section
(3) of section 16 of the Integrated Goods and
Services Tax Act, 2017 (13 of 2017), refund of
input tax credit shall be granted as per the
following formulaââ¬â⬢
Refund Amount = (Turnover of zero-rated
Where,ââ¬
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ly of services for which the
30TH JUNE, 2017
supply of services has not been completed
during the relevant period;
(E) “Adjusted Total turnover” means the
turnover in a State or a Union territory, as
defined under sub-section (112) of section
2, excluding the value of exempt supplies
other than zero-rated supplies, during the
relevant period;
(F) “Relevant period” means the period
for which the claim has been filed.
(5) In the case of refund on account of
inverted duty structure, refund of input tax
credit shall be granted as per the following
formulaââ¬â⬢
Maximum Refund Amount = {(Turnover of
inverted rated supply of
goods) x Net ITC ÃÆ·
Adjusted Total Turnover} –
tax payable on such
inverted rated supply of
goods
Explanation. For the purposes of this sub
rule, the expressions “Net ITC” and
“Adjusted Total turnover” shall have the
same meanings as assigned to them in sub-
rule (4).
the
90. Acknowledgement.- (1) Where the
application relates to a claim for refund from
electronic ca
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ch date of filing.
(3) Where any deficiencies are noticed, the
officer
proper
shall communicate the
deficiencies to the applicant in FORM GST
RFD-03 through the common portal
electronically, requiring him to file a fresh
refund application after rectification of such
deficiencies.
(4) Where deficiencies have been commu-
nicated in FORM GST RFD-03 under the Goa
Goods and Service Tax Rules, 2017, the same
shall also deemed to have been
communicated under this rule along with the
deficiencies communicated under sub-rule
(3).
91. Grant of provisional refund.ââ¬â⬢ (1) The
provisional refund in accordance with the
provisions of sub-section (6) of section 54
shall be granted subject to the condition that
the person claiming refund has, during any
period of five years immediately preceding
the tax period to which the claim for refund
relates, not been prosecuted for any offence
under the Act or under an existing law where
the amount of tax evaded exceeds two
hundred and fifty lakh rupees.
(
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n 54 is due and
payable to the applicant, he shall make an
order in FORM GST RFD-06 sanctioning the
amount of refund to which the applicant is
entitled, mentioning therein the amount, if
any, refunded to him on a provisional basis
under sub-section (6) of section 54, amount
adjusted against any outstanding demand
under the Act or under any existing law and
the balance amount refundable:
Provided that in cases where the amount of
refund is completely adjusted against any
outstanding demand under the Act or under
any existing law, an order giving details of
the adjustment shall be issued in Part A of
FORM GST RFD-07.
(2) Where the proper officer or the
Commissioner is of the opinion that the
amount of refund is liable to be withheld
under the provisions of sub-section (10) or, as
the case may be, sub-section (11) of section
54, he shall pass an order in Part B of FORM
GST RFD-07 informing him the reasons for
withholding of such refund.
(3) Where the proper officer is satisfied, for
reaso
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54, he shall make an
order in FORM GST RFD-06 and issue a
payment advice in FORM GST RFD-05 for the
amount of refund and the same shall be
electronically credited to any of the bank
accounts of the applicant mentioned in his
registration particulars and as specified in
the application for refund.
(5) Where the proper officer is satisfied that
the amount refundable under sub-rule (1) or
sub-rule (2) is not payable to the applicant
under sub-section (8) of section 54, he shall
make an order in FORM GST RFD-06 and
issue an advice in FORM GST RFD-05, for the
amount of refund to be credited to the
Consumer Welfare Fund.
93. Credit of the amount of rejected refund
claim. (1) Where any deficiencies have been
communicated under sub-rule (3) of rule 90,
the amount debited under sub-rule (3) of rule
89 shall be re-credited to the electronic credit
ledger.
(2) Where any amount claimed as refund is
rejected under rule 92, either fully or partly,
the amount debited, to the extent of rejection,
sha
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as per
notification issued section 55 shall apply for
refund in FORM GST RFD-10 once in every
quarter, electronically on the common portal,
either directly or through a Facilitation Centre
notified by the Commissioner, along with a
statement of the inward supplies of goods or
services or both in FORM GSTR-11, prepared
on the basis of the statement of the outward
supplies furnished by the corresponding
suppliers in FORM GSTR-1.
(2) An acknowledgement for the receipt of
the application for refund shall be issued in
FORM GST RFD-02.
(3) The refund of tax paid by the applicant
shall be available if-
(a) the inward supplies of goods or
services or both were received from a
registered person against a tax invoice and
the price of the supply covered under a
single tax invoice exceeds five thousand
rupees, excluding tax paid, if any;
(b) name and Goods and Services Tax
Identification Number or Unique Identity
Number of the applicant is mentioned in
the tax invoice; and
(c) such other restrict
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the applicant has furnished a valid
return in FORM GSTR-3;
(2) The details of the relevant export
invoices contained in FORM GSTR-1 shall
be transmitted electronically by the
common portal to the system designated
by the Customs and the said system shall
electronically transmit to the common
portal, a confirmation that the goods
covered by the said invoices have been
exported out of India.
(3) Upon the receipt of the information
regarding the furnishing of a valid return in
FORM GSTR-3 from the common portal, the
system designated by the Customs shall
process the claim for refund and an amount
equal to the integrated tax paid in respect of
each shipping bill or bill of export shall be
electronically credited to the bank account of
the applicant mentioned in his registration
particulars and as intimated to the Customs
authorities.
(4) The claim for refund shall be withheld
where,ââ¬â⬢
(a) a request has been received from the
jurisdictional Commissioner of central tax,
State tax or Un
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the concerned
jurisdictional officer of central tax, State tax or
Union territory tax, as the case may be, shall
proceed to refund the amount after passing
an order in FORM GST RFD-06.
(8) The Central Government may pay
refund of the integrated tax to the
Government of Bhutan on the exports to
Bhutan for such class of goods as may be
notified in this behalf and where such refund
is paid to the Government of Bhutan, the
exporter shall not be paid any refund of the
integrated tax.
97. Consumer Welfare Fund.- (1) All
credits to the Consumer Welfare Fund shall
be made under sub-rule (5) of rule 92.
(2) Any amount, having been credited to
the Fund, ordered or directed as payable to
any claimant by orders of the proper officer,
appellate authority or Appellate Tribunal or
court, shall be paid from the Fund.
SERIES I No. 13
_
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3) Any utilisation of amount from the
Consumer Welfare Fund under sub-section (1)
of section 58 shall be made by deb
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o be
engaged for a period of five years in viable
and useful research activity which has made,
or is likely to make, significant contribution in
formulation of standard mark of the products
of mass consumption, the Central
Government or the State Government may
make an application for a grant from the
Consumer Welfare Fund:
Provided that a consumer may make
application for reimbursement of legal
expenses incurred by him as a complainant in
a
consumer dispute, after its final
adjudication.
(7) All applications for grant from the
Consumer Welfare Fund shall be made by the
applicant Member Secretary, but the
Committee shall not consider an application,
unless it has been inquired into in material
30TH JUNE, 2017
details and recommended for consideration
accordingly, by the Member Secretary.
(8) The Committee shall have powersââ¬â⬢
a. to require any applicant to produce
before it, or before a duly authorised
Officer of the Government such books,
accounts, documents, instruments, or
comm
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cy in material particulars;
h. to recommend minimum financial
assistance, by way of grant to an applicant,
having regard to his financial status, and
importance and utility of nature of activity
under pursuit, after ensuring that the
financial assistance provided shall not be
misutilised;
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_
i. to identify beneficial and safe sectors,
where investments out of Consumer
Welfare Fund may be made and make
recommendations, accordingly;
j. to relax the conditions required for the
period of engagement in consumer welfare
activities of an applicant;
k. to make guidelines for the
management, administration and audit of
the Consumer Welfare Fund.
9. The Central Consumer Protection Council
and the Bureau of Indian Standards shall
recommend to the Goods and Services Tax
Council, the broad guidelines for considering
the projects or proposals for the purpose of
incurring expenditure from the Consumer
Welfare Fund.
Chapter XI
Asse
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is and the amount for which
the bond is to be executed and security to be
30TH JUNE, 2017
furnished not exceeding twenty five per cent.
of the amount covered under the bond.
(4) The registered person shall execute a
bond in accordance with the provisions of
sub-section (2) of section 60 in FORM GST
ASMT-05 along with a security in the form of
bank guarantee for an amount as
determined under sub-rule (3):
a
Provided that a bond furnished to the
proper officer under the Central Goods and
Services Tax Act or Integrated Goods and
Services Tax Act shall be deemed to be a
bond furnished under the provisions of the
Act and the rules made thereunder.
Explanation. For the purposes of this
rule, the expression “amount” shall include
the amount of integrated tax, central tax,
State tax or Union territory tax and cess
payable in respect of the transaction.
(5) The proper officer shall issue a notice in
FORM GST ASMT-06, calling for information
and records required for finalization of
assessment un
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No. 3)
_
any discrepancy, he shall issue a notice to the
said person in FORM GST ASMT-10,
informing him of such discrepancy and
seeking his explanation thereto within such
time, not exceeding thirty days from the date
of service of the notice or such further period
as may be permitted by him and also, where
possible, quantifying the amount of tax,
interest and any other amount payable in
relation to such discrepancy.
(2) The registered person may accept the
discrepancy mentioned in the notice issued
under sub-rule (1), and pay the tax, interest
and any other amount arising from such
discrepancy and inform the same or furnish
an explanation for the discrepancy in FORM
GST ASMT-11 to the proper officer.
(3) Where the explanation furnished by the
registered person ÃŽŸÃŽâ⢠the information
submitted under sub-rule (2) is found to be
acceptable, the proper officer shall inform him
accordingly in FORM GST ASMT-12.
100. Assessment in certain cases.ââ¬â (1) The
order of assessment made un
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re it is decided to undertake the
audit of a registered person in accordance
with the provisions of section 65, the proper
officer shall issue a notice in FORM GST
ADT-01 in accordance with the provisions of
sub-section (3) of the said section.
(3) The proper officer authorised to conduct
audit of the records and the books of account
of the registered person shall, with the
assistance of the team of officers and officials
accompanying him, verify the documents on
the basis of which the books of account are
maintained and the returns and statements
furnished under the provisions of the Act and
the rules made thereunder, the correctness of
the turnover, exemptions and deductions
claimed, the rate of tax applied in respect of
the supply of goods or services or both, the
input tax credit availed and utilised, refund
claimed, and other relevant issues and record
the observations in his audit notes.
(4) The proper officer may inform the
registered person of the discrepancies
noticed, if any,
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members of the Authority for Advance
Ruling. The State Government shall appoint
officer not below the rank of Joint
Commissioner as member of the Authority for
Advance Ruling.
104. Form and manner of application to the
Authority for Advance Ruling.ââ¬â⬢ (1) An
application for obtaining an advance ruling
under sub-section (1) of section 97 shall be
made on the common portal in FORM GST
ARA-01 and shall be accompanied by a fee of
five thousand rupees, to be deposited in the
manner specified in section 49.
(2) The application referred to in sub-rule
(1), the verification contained therein and all
the relevant documents accompanying such
application shall be signed in the manner
specified in rule 26.
105. Certification of copies of advance
rulings pronounced by the Authority.- A
copy of the advance ruling shall be certified
to be a true copy of its original by any
member of the Authority for Advance Ruling.
106. Form and manner of appeal to the
Appellate Authority for Advance Ruling. Ã
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rulings pronounced by the Appellate
Authority. A copy of the advance ruling
pronounced by the Appellate Authority for
Advance Ruling and duly signed by the
Members shall be sent toââ¬â⬢
(a) the applicant and the appellant;
(b) the concerned officer of central tax
and State or Union territory tax;
(c) the jurisdictional officer of central tax
and State or Union territory tax; and
(d) the Authority,
in accordance with the provisions of
sub-section (4) of section 101 of the Act.
Chapter XIII
–
Appeals and Revision
108. Appeal to the Appellate Authority.ââ¬â
(1) An appeal to the Appellate Authority
under sub-section (1) of section 107 shall be
filed in FORM GST APL-01, along with the
relevant documents, either electronically or
otherwise as may be notified by the
Commissioner, and a provisional acknow-
ledgement shall be issued to the appellant
immediately.
(2) The grounds of appeal and the form of
verification as contained in FORM GST APL-
01 shall be signed in the manner specifie
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to the
Appellate Authority under sub-section (2) of
section 107 shall be made in FORM GST
APL-03, along with the relevant documents,
either electronically or otherwise as may be
notified by the Commissioner.
(2) A certified copy of the decision or order
appealed against shall be submitted within
seven days of the filing the application under
sub-rule (1) and an appeal number shall be
generated by the Appellate Authority or an
officer authorised by him in this behalf.
110. Appeal to the Appellate Tribunal.ââ¬â⬢ (1)
An appeal to the Appellate Tribunal under
sub-section (1) of section 112 shall be filed
along with the relevant documents either
electronically or otherwise as may be notified
by the Registrar, in FORM GST APL-05, on
the common portal and a provisional
acknowledgement shall be issued to the
appellant immediately.
(2) A memorandum of cross-objections to
the Appellate Tribunal under sub-section (5)
30TH JUNE, 2017
of section 112 shall be filed either
electronically or other
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ing
the appeal number is issued.
(5) The fees for filing of appeal or
restoration of appeal shall be one thousand
rupees for every one lakh rupees of tax or
input tax credit involved or the difference in
tax or input tax credit involved or the amount
of fine, fee or penalty determined in the order
appealed against, subject to a maximum of
twenty five thousand rupees.
(6) There shall be no fee for application
made before the Appellate Tribunal for
rectification of errors referred to in sub-
-section (10) of section 112.
111. Application to the Appellate Tribu-
nal.- (1) An application to the Appellate
Tribunal under sub-section (3) of section 112
shall be made electronically or otherwise, in
FORM GST APL-07, along with the relevant
documents on the common portal.
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SERIES I No. 13
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OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(2) A certified copy of the decision or order
appealed against shall be submitted within
seven days of filing the application under
sub-rule (1) and an
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the Appellate Authority any
evidence which is relevant to any ground of
appeal; or
(d) where the adjudicating authority or,
as the case may be, the Appellate
Authority has made the order appealed
against without giving sufficient
opportunity to the appellant to adduce
evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under
sub-rule (1) unless the Appellate Authority or
the Appellate Tribunal records in writing the
reasons for its admission.
(3) The Appellate Authority or the
Appellate Tribunal shall not take any
evidence produced under sub-rule (1) unless
the adjudicating authority or an officer
30TH JUNE, 2017
authorised in this behalf by the said authority
has been allowed a reasonable opportunityââ¬â
(a) to examine the evidence or document
or to cross-examine any witness produced
by the appellant; or
(b) to produce any evidence or any
witness in rebuttal of the evidence
produced by the appellant under sub-rule
(1).
(4) Nothing contained in this rule s
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y indicating the
final amount of demand confirmed by the
High Court or, as the case may be, the
Supreme Court.
116. Disqualification for misconduct of an
authorised representative.ââ¬â⬢ Where an
authorised representative, other than those
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OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
referred to in clause (b) or clause (c) of sub-
-section (2) of section 116 is found, upon an
enquiry into the matter, guilty of misconduct
in connection with any proceedings under the
Act, the Commissioner may, after providing
him an opportunity of being heard, disqualify
him from appearing as an authorised
representative.
Chapter XIV
Transitional Provisions
117. Tax or duty credit carried forward
under any existing law or on goods held in
stock on the appointed day. – (1) Every
registered person entitled to take credit of
input tax under section 140 shall, within
ninety days of the appointed day, submit a
declaration electronically in FORM GST
TRAN-1, duly signed, on the co
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ify
separately the following particulars in
30TH JUNE, 2017
respect of every item of capital goods as on
the appointed dayââ¬â
(i) the amount of tax or duty availed or
utilized by way of input tax credit under
each of the existing laws till the
appointed day; and
(ii) the amount of tax or duty yet to be
availed or utilized by way of input tax
credit under each of the existing laws till
the appointed day;
(b) in the case of a claim under sub-
-section (3) or clause (b) of sub-section (4)
or sub-section (6) or sub-section (8) of
section 140, specify separately the details
of stock held on the appointed day;
(c) in the case of a claim under sub-
-section (5) of section 140, furnish the
following details, namely:ââ¬â
(i) the name of the supplier, serial
number and date of issue of the invoice
by the supplier or any document on the
basis of which credit of input tax was
admissible under the existing law;
(ii) the description and value of the
goods or services;
(iii) the quantity in
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ssession of
any document evidencing payment of value
added tax.
(ii) The credit referred to in sub-clause
(i) shall be allowed at the rate of sixty
per cent. on such goods which attract
State tax at the rate of nine per cent. or
more and forty per cent. for other goods
of the State tax applicable on supply of
such goods after the appointed date and
shall be credited after the State tax
payable on such supply has been paid:
Provided that where integrated tax is
paid on such goods, the amount of credit
shall be allowed at the rate of thirty per
cent. and twenty per cent. respectively of
the said tax.
(iii) The scheme shall be available for
six tax periods from the appointed date.
(b) Such credit of State tax shall be
availed subject to satisfying the following
conditions, namely:-
880
(i) such goods were not wholly exempt
from tax under the Goa Value Added Tax
Act, 2005.
(ii) the document for procurement of
such goods is available with the
registered person.
(iii) the registered person a
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d Tax or service tax has been paid
before the appointed day but the supply is
made after the appointed day, and the Input
Tax Credit admissible thereon.
119. Declaration of stock held by a principal
and agent. Every person to whom the
provisions of sub-section 14 of section 142
apply shall, within ninety days of the
appointed day, submit a declaration
electronically in FORM GST TRAN-1,
specifying therein, the stock of the inputs,
semi-finished goods or finished goods,
as applicable, held by him on the appointed
day.
120. Details of goods sent on approval
basis. Every person having sent goods on
approval under the existing law and to whom
sub-section (12) of section 142 applies shall,
within ninety days of the appointed day,
submit details of such goods sent on approval
in FORM GST TRAN-1.
121. Recovery of credit wrongly availed.ââ¬â
The amount credited under sub-rule (3) of
rule 117 may be verified and proceedings
under section 73 or, as the case may be,
section 74 shall be initiat
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cer of the Central
Government, to be nominated by the Chief
Commissioner.
124. Appointment, salary, allowances and
other terms and conditions of service of the
Chairman and Members of the Authority.ââ¬â⬢
(1) The Chairman and Members of the
Authority shall be appointed by the Central
Government on the recommendations of a
Selection Committee to be constituted for the
purpose by the Council.
(2) The Chairman shall be paid a monthly
salary of Rs. 2,25,000 (fixed) and other
allowances and benefits as are admissible to
a Central Government officer holding posts
carrying the same pay:
30TH JUNE, 2017
Provided that where a retired officer is
selected as a Chairman, he shall be paid a
monthly salary of Rs. 2,25,000 reduced by the
amount of pension.
(3) The Technical Member shall be paid a
monthly salary of Rs. 2,05,400 (fixed) and
shall be entitled to draw allowances as are
admissible to a Government of India officer
holding Group 'A' post carrying the same
pay:
Provided that where a retire
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nd procedure.ââ¬â The Authority may deter-
-mine the methodology and procedure for
determination as to whether the reduction in
rate of tax on the supply of goods or services
or the benefit of input tax credit has been
passed on by the registered person to the
recipient by way of commensurate reduction
in prices.
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OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
127. Duties of the Authority. It shall be
the duty of the Authority,-
(i) to determine whether any reduction in
rate of tax on any supply of goods or
services or the benefit of the input tax
credit has been passed on to the recipient
by way of commensurate reduction in
prices;
(ii) to identify the registered person who
has not passed on the benefit of reduction
in rate of tax on supply of goods or services
or the benefit of input tax credit to the
recipient by way of commensurate
reduction in prices;
(iii) to order,
(a) reduction in prices;
(b) return to the recipient, an amount
equivalent to the amo
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he claim of the applicant that the
benefit of reduction in rate of tax on any
supply of goods or services or the benefit of
input tax credit has not been passed on to the
recipient by way of commensurate reduction
in prices.
(2) All applications from interested parties
on issues of local nature shall first be
examined by the State level Screening
Committee and the Screening Committee
shall, upon being satisfied that the supplier
has contravened the provisions of section 171,
forward
the application with its
recommendations to the Standing Committee
for further action.
129. Initiation and conduct of procee-
dings. (1) Where the Standing Committee is
satisfied that there is a prima-facie evidence
to show that the supplier has not passed on
the benefit of reduction in rate of tax on the
supply of goods or services or the benefit of
input tax credit to the recipient by way of
commensurate reduction in prices, it shall
refer the matter to Director General of
Safeguards for a detailed invest
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eemed fit for fair enquiry into the matter.
(5) The Director General of Safeguards shall
make available the evidence presented to it
by one interested party to the other
interested parties, participating in the
proceedings.
(6) The Director General of Safeguards shall
complete the investigation within a period of
three months of receipt of reference from the
Standing Committee or within such extended
period not exceeding a further period of three
months for reasons to be recorded in writing
as allowed by the Standing Committee and,
upon completion of the investigation, furnish
to the Authority a report of its findings, along
with the relevant records.
130. Confidentiality of information.- (1)
Notwithstanding anything contained in sub-
rules (3) and (5) of rule 129 and sub-rule (2) of
rule 133, the provisions of section 11 of the
Right to Information Act, 2005 (22 of 2005),
shall apply mutatis mutandis to the
disclosure of any information which is
provided on a confidential basis.
(2) T
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y in the same
manner, as provided in the case of a civil
court under the provisions of the Code of Civil
Procedure, 1908 (5 of 1908).
(2) Every such inquiry referred to in sub-
rule (1) shall be deemed to be a judicial
proceedings within the meaning of sections
193 and 228 of the Indian Penal Code (45 of
1860).
133. Order of the Authority.- (1) The
Authority shall, within a period of three
months from the date of receipt of the report
from the Director General of Safeguards
determine whether a registered person
has passed on the benefit of reduction in rate
of tax on the supply of goods or services
or the benefit of input tax credit to the
recipient by way of commensurate reduction
in prices.
(2) An opportunity of hearing shall be
granted to the interested parties by the
Authority where any request is received in
writing from such interested parties.
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OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
(3) Where the Authority determines that a
registered person has
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nion of the
majority.
135. Compliance by the registered person. ââ¬â
Any order passed by the Authority under
these rules shall be immediately complied
with by the registered person failing which
action shall be initiated to recover the amount
in accordance with the provisions of the
Integrated Goods and Services Tax Act or the
Central Goods and Services Tax Act or the
Union territory Goods and Services Tax Act or
the State Goods and Services Tax Act of the
respective States, as the case may be.
884
30TH JUNE, 2017
The
136. Monitoring of the order.-
Authority may require any authority of central
tax, State tax or Union territory tax to monitor
implementation of the order passed by it.
137. Tenure of Authority.ââ¬â The Authority
shall cease to exist after the expiry of two
years from the date on which the Chairman
enters upon his office unless the Council
recommends otherwise.
Explanation. For the purposes of this
Chapter,
(a) “Authority” means the National Anti-
profiteering Aut
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of section 18
Claim made under
Section 18 (1)(a)
Section 18 (1)(b)
Section 18 (1)(c)
Section 18 (1)(d)
1
GSTIN
2
Legal name
3
Trade name, if any
4
Date from which liability to pay tax arises under section 9,
except section 9 (3) and section 9 (4)
[For claim under section 18 (1)(a) and section 18 (1)(c)]
5
Date of grant of voluntary registration
[For claim made under section 18 (1)(b)]
6
Date on which goods or services becomes taxable
[For claim made under section 18 (1)(d)]
7. Claim under section 18 (1) (a) or section 18 (1) (b)
Details of stock of inputs and inputs contained in semi-finished goods or finished goods on
which ITC is claimed
Invoice *
GSTIN/
Description of
inputs held in
/Registra-
tion
Sr.
under
No.
CX/
No. Date
/VAT of
stock, inputs
contained in
semi-finished
or finished
goods held in
Unit
Quantity |Quan
Code
(UQC)
tity
Value
(As
adjusted
by debit
note/
/credit
Amount of ITC claimed (Rs.)
Central
Tax
State
Tax
UT
Tax
Inte-
grated Cess
Tax
supplier
note)
1
2
3
4
stock
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ital goods in stock
* In case it is not feasible to identify invoice, principle of first in and first out may be followed.
** The value of capital goods shall be the invoice value reduced by five percentage points per
quarter of a year or part thereof from the date of invoice.
9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]
a) Name of the Firm issuing certificate
I
b) Name of the certifying Chartered Accountant/Cost Accountant
c) Membership number
d) Date of issuance of certificate
e) Attachment (option for uploading certificate)
10. Verification
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of authorised signatory
Name
Designation/Status
Date: dd/mm/yyyy
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OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GST ITC -02
[See rule – 41(1)]
Declaration for transfer of ITC i
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ES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GST ITC -03
[See rule 44(4)]
Declaration for intimation of ITC reversal/payment of tax on inputs held in stock, inputs
contained in semi-finished and finished goods held in stock and capital goods under sub-
-section (4) of section 18
1. GSTIN
2. Legal name
3. Trade name, if any
4(a). Details of application filed to opt for
composition scheme
[applicable only for section 18 (4)]
4(b). Date from which exemption is effective
[applicable only for section 18 (4)]
(i) Application reference
number (ARN)
(ii) Date of filing
5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods
held in stock, and capital goods on which input tax credit is required to be paid under section
18(4).
GSTIN/
/Registration
*Invoice/
/Bill of
entry
Sr.
under CX/
No.
/VAT of
supplier
No. Date
Description of
inputs held in
stock, inputs
contained in
semi-finished
or finished
goods held in
stock
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OFFICIAL GAZETTE GOVT. OF GOA
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6. Amount of ITC payable and paid (based on table 5).
30TH JUNE, 2017
Paid through
Debit
Sr.
No.
Description
Tax
payable
Amount of ITC paid
standard
Cash/Credit
Ledger
entry
No.
Central
Tax
State
Tax
1
2
3
4
5
6
7
Tax
8
UT Integrated
Tax
9
Cess
10
1.
Central Tax
Cash Ledger
Credit Ledger
2.
State Tax
Cash Ledger
3.
UT Tax
Credit Ledger
Cash Ledger
Credit Ledger
Cash Ledger
4.
Integrated Tax
5.
CESS
Credit Ledger
Cash Ledger
Credit Ledger
7. Verification
I
hereby solemnly affirm and declare that the
information given hereinabove is true and correct to the best of my knowledge and belief and
nothing has been concealed therefrom.
Signature of authorised signatory
Name
Designation/Status
Date dd/mm/yyyy
Form GST ITC-04
[See rule – 45(3)]
Details of goods/capital goods sent to job worker and received back
1.
GSTIN –
2.
(a) Legal name –
–
(b) Trade name, if any.
3. Period:
–
Quarter
–
Year
4. Details of inputs/capital goo
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est of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Name of Authorised Signatory
Designation/Status….
Signature
1.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in
case of proprietorship
concerns only)
Form GST ENR-01
[See rule 58(1)]
Application for Enrolment u/s 35 (2)
[only for un-registered persons]
2.
Type of enrolment
Transporter
Godown owner/operator
Warehouse owner/operator
Cold storage owner/operator
Constitution of Business (Please Select the Appropriate)
þ
âËÅÂ
âËÅ âËÅ âËÅÂ
3.
(i) Proprietorship
ß
(ii) Partnership
(iii) Hindu Undivided Family
(iv) Private Limited Company
(v) Public Limited Company
ß
(vi) Society/Club/Trust/Association of Persons
(vii) Government Department
âËÅÂ
(viii) Public Sector Undertaking
(ix) Unlimited Company
âËÅÂ
(x) Limited Liability Partnership
(xi) Local Authority
âËÅÂ
(xii) Statutory Body
(xiii) Foreign Limited Liability
(xiv) Foreign Company Registered (in India)
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
, if any
(Fill up the same information as in item 7 [(a), (b), (c) & (d)]
Total number of Bank Accounts maintained by the applicant for conducting business
(Upto 10 Bank Accounts to be reported)
Details of Bank Account 1
Account Number
Type of Account
Bank Name
Branch Address
To be auto-populated (Edit mode)
Note
_
Add more accounts
IFSC
10. Details of Proprietor/all Partners/Karta/Managing Directors and whole time Director/Members of
Managing Committee of Associations/Board of Trustees etc.
Particulars
Name
Photo
Name of Father
Date of Birth
Mobile Number
Telephone No. with STD
Designation/Status
PAN
First Name
Middle Name
Last Name
DD/MM/YYYY
Gender
Email address
Are you a citizen of India?
Yes/No
Residential Address
Building No./Flat No.
Director Identification Number (if
any)
Aadhaar Number
Passport No. (in case of foreigners)
Floor No.
891
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SERIES I No. 13
Name of the Premises/Building
City/Town/Locality/Village
B
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
thentication.
13. List of documents uploaded
(Identity and address proof)
14. Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct
to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
For office use
Enrolment No.
892
Signature
Name of Authorised Signatory
Designation/Status….
Date
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
SERIES I No. 13
(EXTRAORDINARY No. 3)
Form GSTR-1
[See rule 59(1)]
Details of outward supplies of goods or services
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3.
(a)
Aggregate Turnover in the preceding Financial
Year
(b) Aggregate Turnover – April to June, 2017
Year
Month
4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies
covered by Table 6
(Amount in Rs.
for all Tables)
Invoice details
Amount
GSTIN/
/UIN
Rate
No. Date Value
Taxable
value
Integrated
Tax
Central
Tax
State/
/UT Tax
Cess
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ue
3
4
No.
5
Date
6
Rate
7
Taxable value
8
Amt.
9
1
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the
supplies covered in Table 5
Rate of tax
1
7A. Intra-State supplies
Total Taxable
value
2
Amount
Integrated Tax
3
Central Tax
4
State Tax/UT Tax
5
Cess
6
7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce
operator attracting TCS]
7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
7B. Inter-State Supplies where invoice value is upto Rs. 2.5 Lakh [Rate wise]
7B (1). Place of Supply (Name of State)
7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators
(operator wise, rate wise)
GSTIN of e-commerce operator
8. Nil rated, exempted and non-GST outward supplies
Description
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es/Credit Notes/Refund voucher [original]
9C. Debit Notes/Credit Notes/Refund voucher (amendments thereof]
10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier
tax periods in Table 7
Amount
Rate of tax
Total Taxable
value
1
2
Integrated
Tax
3
Central Tax
State/UT Tax
UT Tax
Cess
4
5
6
Tax period for which the details are
being revised
10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate
wise]
10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate
wise]
Place of Supply (Name of State)
10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators
attracting TCS (operator wise, rate wise)
GSTIN of e-commerce operator
895
SERIES I No. 13
11.
OFFICIAL GAZE
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
rmation furnished 11A(1) 11A(2) 11B(1) 11B(2)
in S. No. (select)
12. HSN-wise summary of outward supplies
Description
HSN (Optional if
Amount
Sr. No.
UQC
HSN is
Total
Quantity
Total
value
Total
Taxable
Value
Integrated
Tax
1
2
provided)
3
4
5
6
7
8
Central State/UT
Tax
Tax
9
Cess
10
11
13. Documents issued during the tax period
Sr. No.
Nature of document
1
2
1
Invoices for outward supply
2
Invoices for inward supply from
unregistered person
896
Sr. No.
Total number
Cancelled
Net issued
From
3
To
4
5
6
7
SERIES I No. 13
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
3
Revised Invoice
4
Debit Note
5
Credit Note
ÃâÂþ
6
Receipt voucher
7
Payment Voucher
8
Refund voucher
9
Delivery Challan for job work
10
| Delivery Challan for supply on
approval
11
12
Delivery Challan in case of liquid
gas
| Delivery Challan in cases other
than by way of supply (excluding
at Sr. No. 9 to 11)
Verification
I hereby solemnly affirm and declare that the information given hereinabove is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
taxpayers only in the first year. Quarterly turnover
information shall not be captured in subsequent returns. Aggregate turnover shall be auto-
populated in subsequent years.
897
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
4. Invoice-level information pertaining to the tax period should be reported for all supplies as under:
(i)
For all B to B supplies (whether inter-State or intra-State), invoice level details, rate-/wise,
should be uploaded in Table 4, including supplies attracting reverse charge and those effected
through e-commerce operator. Outwards supply information in these categories are to be
furnished separately in the Table.
(ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large)
invoice level details, rate-wise, should be uploaded in Table 5; and
(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.
2,50,000/- State-wise summary of supplies
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
not available, Table 6 will still accept the information. The same can be updated through
submission of information in relation to amendment Table 9 in the tax period in which the details
are available but before claiming any refund/rebate related to the said invoice. The detail of Shipping
Bill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping
bill.
9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ
unit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in
its GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services
would, be created from this Table.
10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank.
11. Export transactions effected without payment of IGST [under Bond/Letter of Undertaking (LUT)]
needs to be reported under “0” tax amount heading in Table
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
) Table 7B (1) to capture gross inter-State supplies including supplies made through
e-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies
made through e-commerce operator attracting collection of tax at source out of gross supplies
reported in Table 7B (1); and
(vi) Table 7B to capture information State wise and rate wise.
13. Table 9 to capture information of:
(i)
(ii)
(iii)
Amendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5
and Supplies involving exports/SEZ unit or SEZ developer/deemed exports reported in Table 6;
Information to be captured rate-wise;
It also captures original information of debit/credit note issued and amendment
to it reported in earlier tax periods; While furnishing information the original
debit note/credit note, the details of invoice shall be mentioned in the first
three columns, While furnishing revision of a debit note/credit note, the details
of original debit note/credit no
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Summary of supplies effected against a particular HSN code to be reported only in summary table. It
will be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide
information about description of goods.
17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in
the preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having
annual turnover above Rs. 5.00 Cr.
899
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
SERIES I No. 13
(EXTRAORDINARY No. 3)
FORM GSTR-2A
[See rule 60(1)]
(Details of auto drafted supplies)
(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
PART A
Year
Month
3. Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN
of
Invoice details
Rate
Taxable
value
Amount of tax
supplier
Integrated
tax
Central
T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
grated
Tax
Central Tax
State/
/UT Tax
Cess
2
3
4
5
6
7
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
PART-C
7. TDS and TCS Credit (including amendments thereof) received
GSTIN of Deductor/
/GSTIN of
Amount
received/
Sales Return Net Value
e-Commerce
Operator
1
7A. TDS
/Gross Value
Integrated
Tax
Amount
Central Tax
State Tax/UT
Tax
2
3
4
5
6
7
7B.
TCS
Form GSTR-3
[See rule 61(1)]
Monthly return
Year
Month
1.
GSTIN
2. (a) Legal name of the registered person
(b) Trade name, if any
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3.
Turnover
Sr.
Type of Turnover
No.
1
2
(i) Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
Zero rated supply without payment of Tax
(iv) Deemed exports
(A)
Exempted
Nil Rated
Non-GST supply
(vi)
(vii)
Total
Amount
3
901
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SERIES I No. 13
4. Outward supplies
4.1 Inter-State supplies (Net S
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Tax
Integrated
tax
3
Central Tax
State/UT Tax
Cess
4
5
6
A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of
Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
902
SERIES I No. 13
(II) Intra-state supplies
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
A Taxable supplies (other than reverse charge) [Rate wise]
B
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator
attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance
adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax Taxable Value
2
Amount of tax
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
1
(I)
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
5B. Tax
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
easons
Description
1
(a) ITC claimed on mismatched/duplication
of invoices/debit notes
30TH JUNE, 2017
Add to or
reduce from
output
Amount
Integrated Central State/
CESS
tax
tax
UT tax
liability
2
3
4
5
6
Add
(b) Tax liability on mismatched credit notes
Add
(c)
Reclaim on rectification of mismatched
invoices/Debit Notes
Reduce
(d) Reclaim on rectification of mismatch
credit note
Reduce
(e) Negative tax liability from previous tax
periods
Reduce
(f) Tax paid on advance in earlier tax periods
and adjusted with tax on supplies made
in current tax period
(g) Input Tax credit reversal/reclaim
8. Total tax liability
Rate of Tax
Reduce
Add/Reduce
Amount of tax
Taxable value
Integrated
tax
Central
tax
State/UT
Tax
CESS
3
4
5
6
1
2
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit
Reversal/reclaim
8D. On account of mismatch/rectification
/other reasons
9. Credit of TDS and TCS
1
(a)
TDS
(b)
TCS
904
Amount
Integrated tax
2
Central tax
Sta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ate fee
(a) Central tax
(b) State/UT tax
Amount Paid
3
905
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
14. Refund claimed from Electronic cash ledger
30TH JUNE, 2017
Description
1
Tax
Interest
Penalty
Fee
2
3
4
5
Other
6
Debit Entry Nos.
7
(a) Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
15. Debit entries in electronic Cash/Credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
Tax paid
in cash
Tax paid through ITC
Interest Late fee
Integrated
Central
tax
Tax
State/UT
Tax
Cess
1
2
3
4
5
6
7
8
(a) Integrated
tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Instructions:-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Statusâ⬦..
1. T
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
notes, advances paid and adjustments made out of tax paid on advances earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
906
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the
remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax
period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash
ledger on filing of valid GSTR 3.
Reference No:
ÃŽ¤ÃŽ¿
GSTIN
Name
Address
Tax Period –
Form GSTR- 3A
[See rule 68]
Notice to return defaulter u/s 46 for not filing return
Type of Return –
Date:
Being a registered taxpayer, you
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nder of registration or cancellation of your registration for the
reasons specified in the order, you were required to submit a final return in form GSTR-10 as required
under section 45 of the Act.
It has been noticed that you have not filed the final return by the due date.
You are, therefore, requested to furnish the final return as specified under section 45 of the Act
within 15 days failing which your tax liability for the aforesaid tax period will be determined in
accordance with the provisions of the Act based on the relevant material available with or gathered
by this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as
per provisions of the Act.
This notice shall be deemed to be withdrawn in case the return is filed by you before issue of the
assessment order.
Signature
Name
Designation
907
OFFICIAL GAZETTE
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GSTR – 3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Leg
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
908
Total Taxable value
Amount of Integrated Tax
3
4
Integrated Tax
2
Central Tax
State/UT Tax
Cess
3
4
5
SERIES I No. 13
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
5.
Values of exempt, nil-rated and non-GST inward supplies
Nature of supplies
Inter-State supplies
Intra-State supplies
1
2
3
From a supplier under composition scheme, Exempt
and Nil rated supply
Non GST supply
6.1 Payment of tax
Description
Tax
payable
Integrated
Tax
1
2
3
Paid through ITC
Central State/UT
Tax
Tax
4
Cess
Tax paid
TDS./TCS
5
6
7
Tax/Cess
paid in
cash
8
Interest
Late
Fee
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
6.2 TDS/TCS Credit
TDS
TCS
Details
1
Integrated Tax
Central Tax
State/UT Tax
2
3
4
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Invoice details
Amount of Tax
Taxable
Rate
No.
Date Value
value Integrated
Tax
1
2
3
4
5
6
7
Central
Tax
8
supply
(Name of
State/UT Tax CESS
State/UT)
9
10
11
4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)
4B. Inward supplies received from a registered supplier (attracting reverse charge)
4C. Inward supplies received from an unregistered supplier
4D. Import of service
5. Amendments to details of inward supplies furnished in returns for earlier tax periods in
Table 4 [including debit notes/credit notes and their subsequent amendments]
Details of original
invoice
Revised details of
invoice
Amount
| | | / / /
Taxable
Rate
Place of
supply
(Name
value Integrated Central State/UT
Tax
Tax
Tax
Cess of State/
/UT)
1
2
3
4
5 6
7
8
9
10
11
12
13
14
5A.
Supplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were
incorrect
5B. Debit Notes/Credit Notes [original)]
5C. Debit Notes/Credit Notes [amendment of
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nt on which tax was paid in earlier period but invoice has been received in the
current period [reflected in Table 4 above]
(tax amount to be reduced from output tax liability)
8B (1). Intra-State Supplies (Rate Wise)
8B (2). Intra-State Supplies (Rate Wise)
II Amendments of information furnished in Table No. 8 (I) for an earlier quarter
Year
Quarter
9. TDS Credit received
Amendment relating to information furnished
in S. No.(select)
Amount
GSTIN of Deductor
Gross Value
Central Tax
1
2
3
8A(1)
State/UT Tax
4
8A(2)
8B(1) 8B(2)
911
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
10. Tax payable and paid
Description
1
Tax amount payable
2
Pay tax amount
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
11. Interest, Late Fee payable and paid
Description
1
(I) Interest on account of
(a)
Integrated tax
(b) Central Tax
(c)
State/UT Tax
(d) Cess
(II) Late fee
(a)
Central tax
Amount payable
Amount Paid
2
3
(b) State/UT tax
12. Refund claimed fro
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
succeeding the
relevant tax period.
3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter
of the current financial year shall be reported in the preliminary information in Table 3. This
information would be required to be submitted by the taxpayers only in the first year and should
be auto-populated in subsequent years.
4. Table 4 to capture information related to inward supplies, rate-wise:
(i)
(ii)
Table 4A to capture inward supplies from registered supplier other than reverse charge.
This information will be auto-populated from the information reported by supplier in
GSTR-1and GSTR-5;
Table 4B to capture inward supplies from registered supplier attracting reverse charge.
This information will be auto-populated from the information reported by supplier in
GSTR-1;
(iii)
Table 4C to capture supplies from unregistered supplier;
(iv)
Table 4D to capture import of service;
(v)
(vi)
Tax recipient to have the option to accept invoices auto popul
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
turns.
8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it
including adjustments against invoices issued to be reported in Table 8.
9.
TDS credit would be auto-populated in a Table 9.
913
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
SERIES I No. 13
(EXTRAORDINARY No. 3)
Form GSTR-1A
[See rule 59(4)]
Details of auto drafted supplies
(From GSTR 2, GSTR 4 or GSTR 6)
Year
Month
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
3. Taxable outward supplies made to registered persons including supplies attracting reverse
charge other than the supplies covered in Table No. 4
GSTIN/
/UIN
Invoice details
Amount
Place of Supply
Rate
No.
Date Value
Taxable
value
1
2
3
4
5
6
Integrated
Tax
7
Central
State /
Cess
Tax
UT Tax
(Name of
State/UT)
8
9
10
11
3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)
3B. Supplies attracting reverse charge (From table 4A of GSTR-2)
4. Zero rated supplies made to SEZ and
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No. 3)
GOVT. OF GOA
30TH JUNE, 2017
Form GSTR-2
[See rule 60(1)]
Details of inward supplies of goods or services
Year
Month
1. GSTIN
2. (a)
Legal name of the registered person
(b) Trade name, if any
Auto populated
Auto populated
3. Inward supplies received from a registered person other than the supplies attracting reverse charge
(Amount in Rs. for all Tables)
GSTIN
of
supplier
Invoice
details
No
Date
Value
Rate
Taxable value
Integrated tax
Whether
Amount of ITC
Amount of Tax
Place
input or
available
of
input
supply
service/
Central
Tax
State/
/UT Tax
CESS
(Name
/Capital
of
goods (incl
State/
/UT)
plant and
machinery)/
/Ineligible
Integrated Tax
Central
Tax
State/
UT Tax
CESS
7
7
8
8 9 10
9 10 11
11
for ITC
12
13
13
14
14 15 16
1234 5 6
1 2 3 4 5 6
4. Inward supplies on which tax is to be paid on reverse charge
Invoice details
Amount of Tax
Whether
input or
input
service/
Amount of ITC available
GSTIN
of
Rate
supplier
No Date Value
Place of
Taxable
value
supply
(Name of
Integrated Cen
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
lier tax periods in Tables
3, 4 and 5 [including debit notes/credit notes issued and their subsequent amendments]
Details of
GSTIN
No.
Date
GSTIN
No.
Date
Value
1 2 3
4
Taxable value
Integrated
Tax
Amount
Central Tax
State/UT Tax
Cess
Amount of ITC
Whether
available
input or
Place
of
input
service/
supply
Capital
goods/
Ineligible
for ITC)
Integrated
Tax
Central Tax
State/UT Tax
Cess
16
17
19
LO
5
6
7
8 9
10
11
12
13
14
15
18
6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3
and 4 of earlier returns]- If details furnished earlier were incorrect
6C. Debit Notes/Credit Notes [original]
6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5
of earlier returns]-If details furnished earlier were incorrect
6D. Debit Notes/ Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
7. Supplies received from composition taxable person and other exempt/Nil rated/Non-GST
sup
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
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amount paid for reverse charge supplies in the tax period (tax amount to be added to
output tax liability)
10A (1). Intra-State supplies (Rate Wise)
10A (2). Inter -State Supplies (Rate Wise)
10B. Advance amount on which tax was paid in earlier period but invoice has been received in the
current period [ reflected in Table 4 above]
10B (1). Intra-State Supplies (Rate Wise)
10B (2). Intra-State Supplies (Rate Wise)
(II) Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised
information]
Month
Amendment relating to information furnished
in S. No.(select)
10A(1) 10A(2) 10(B1) 10B(2)
917
SERIES I No. 13
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
11. Input Tax Credit Reversal/Reclaim
Description for reversal of ITC
To be added to
or reduced from
output liability
Amount of ITC
Integrated
Tax
Central
Tax
State/UT
Tax
CESS
2
3
4
5
6
A.
1
Information for the current tax
period
(a) Amount in terms of rule 37(2)
(b) Amount in terms o
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
mismatched credit note
Reduce
(e) Negative tax liability from previous tax
periods
Reduce
(f)
Tax paid on advance in earlier tax periods
and adjusted with tax on supplies made in
current tax period
Reduce
918
OFFICIAL GAZETTE
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SERIES I No. 13
13. HSN summary of inward supplies
Sr. No.
HSN
Description
(Optional if
HSN is
furnished)
UQC
Total Total
Quantity value
Total
Taxable
Value Integrated Central State/UT
Tax
Tax
Tax
Amount
Cess
123456789
10
11
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom
Place:
Date:
Instructions –
1. Terms used:
Signatures…..
Name of Authorised Signatory
Designation/Status
a. GSTIN:
Goods and Services Tax Identification Number
b. UIN:
C.
UQC:
d.
HSN:
e.
POS:
Unique Identity Number
Unit Quantity Code
Harmonized System of Nomenclature
Place of Supply (Respective State)
f.
B
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
n the invoice needs to be filed;
919
SERIES I No. 13
(v)
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
The recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if
he is in possession of invoices and have received the goods or services;
(vi)
Table 4A to be auto populated;
3.
(vii)
(viii)
(ix)
In case of invoices added by recipient tax payer, Place of Supply (POS) to be captured always
except in case of supplies received from registered person, where it is required only if the
same is different from the location of the recipient;
Recipient will have the option to accept invoices auto populated as well as add invoices,
pertaining to reverse charge only when the time of supply arises in terms of section 12 or 13
of the Act; and
Recipient tax payer is required to declare in Column No. 12 whether the inward supplies are
inputs or input services or capital goods (including plant and machinery).
Details relating to import of Goods/Capital G
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
as the amount eligible as ITC.
TDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not
applicable in case of tax deducted at source in Table 9.
10. The eligible credit from Table 3, Table 4 & Table 8 relating to inward supplies to be populated in the
Electronic Credit Ledger on submission of its return in Form GSTR-3.
11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or
non-business purpose.
12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including
adjustments against invoices issued should be reported in Table 10.
13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to
rectification of mismatch on account of filing of GSTR-3 of the immediately preceding tax period.
14. Reporting criteria of HSN will be same as reported in GSTR-1.
920
OFFICIAL GAZETTE
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY N
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Plain text (Extract) only
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e GSTIN No. Date Value
1
2
3
4
5
6
7
8
9
Integrated Central State/UT
Tax
Tax
Tax
10
11
12
Cess
Place of
supply
(Name of
State/UT)
13
14
5. TDS Credit received
Amount of tax
GSTIN of deductor
Gross value
Central Tax
State/UT Tax
1
2
3
4
921
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
SERIES I No. 13
(EXTRAORDINARY No. 3)
Form GSTR-5
[See rule 63]
Return for Non-resident taxable person
1.
GSTIN
2.
(a) Legal name of the registered person
Auto Populated
(b) Trade name, if any
Auto Populated
(c) Validity period of registration
Auto Populated
3. Inputs/Capital goods received from Overseas (Import of goods)
Year
Month
(Amount in Rs. for all Tables)
Details of bill of entry
Amount
Amount of ITC available
Rate
No.
Date
Value
1
2
3
4
Taxable
value
5
Integrated
Integrated Tax
6
Cess
Cess
Tax
7
8
4. Amendment in the details furnished in any earlier return
Original
Revised details
details
Bill of entry
Bill of entry
Amount
Taxable
Amount of ITC
available
Differential ITC
(+/_)
Rate
No. Date
No.
D
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ice is upto Rs. 2.5 lakh [Rate wise]
Place of Supply (Name of State)
8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table
5 and 6 [including debit note/credit notes and amendments thereof]
Details of original
document
Revised details of document
or
Amount
details of original
Debit/Credit Notes
Rate
Taxable
Value
Place of
supply
GSTIN No. Date
GSTIN No. Date Value
Integrated Central
Tax
Tax
State/
/UT Tax
Cess
2
3
4
1
8A. If the invoice details furnished earlier were incorrect
5
6
7
8
9
10
11
12
13
14
8B. Debit Notes/Credit Notes [original)]
8C. Debit Notes/Credit Notes [amendment of debit notes/credit notes furnished in earlier tax periods]
9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier
tax periods in Table 7
Amount
Rate of tax
1
Total taxable
value
2
State / UT Tax
Integrated Tax
Central Tax
Cess
3
4
5
6
Tax period for which the details are being revised
9A. Intra-State Supplies [Rate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
nk Account Details (Drop Down)
924
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
14. Debit entries in electronic cash/credit ledger for tax/interest payment [to be populated after
payment of tax and submissions of return]
Description
1
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Tax paid in
cash
2
Tax paid through ITC
Integrated tax
Cess
Interest
Late fee
3
4
5
6
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorised Signatory
Name of Authorised Signatory
Designation/Status
Instructions:ââ¬â⬢
1.
2.
3.
Terms used:
a.
b. UIN:
GSTIN:
Goods and Services Tax Identification Number
Unique Identity Number
C.
UQC:
d. HSN:
e.
POS:
f.
B to B:
g. B to C:
Unit Quantity Code
Harmonized System of Nomenclature
Place of Supply (Respective State)
From one registered person to a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ies, where invoice value is more than Rs. 2,50,000/- (B to C
Large) invoice level detail to be provided in Table 6; and
iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.
2,50,000/- State-wise summary of supplies shall be filed in Table 7.
Table 8 consists of amendments in respect of ââ¬â⬢
–
i. B2B outward supplies declared in the previous tax period;
ii.
iii.
“B2C inter-State invoices where invoice value is more than 2.5 lakhs” reported in the
previous tax period; and
Original Debit and credit note details and its amendments.
9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State
supplies where invoice value is more than Rs. 2,50,000/-.
10. Table 10 consists of tax liability on account of outward supplies declared in the current tax
period and negative ITC on account of amendment to import of goods in the current tax period.
On submission of GSTR-5, System shall compute the tax liability and ITC wil
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3
CESS
4
7. Tax, interest, late fee and any other amount payable and paid
Sr. No.
Description
1
2
1.
Tax Liability (based on
Table 5 & 5A)
2.
Interest (based on Table 6)
3.
Others (Please specify)
Amount payable
Integrated
Amount paid
CESS
Debit
entry No.
tax
Integrated
tax
CESS
3
4
5
6
7
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
926
Signature
Name of Authorised Signatory
Designation/Status
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
SERIES I No. 13
(EXTRAORDINARY No. 3)
Form GSTR-6
[See rule 65]
Return for input service distributor
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Input tax credit received for distribution
Year
Month
GSTIN
of
Invoice details
Rate
Taxable
value
Amount of Tax
supplier
No.
Date Value
1
2
3
4
5
6
Integrated tax
7
Central Tax State/UT Tax
8
9
CESS
10
(Amount in Rs. for
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n furnished in Table 3 in an earlier period was incorrect
6B. Debit Notes/Credit Notes received [Original]
6C. Debit Notes/Credit Notes [Amendments]
7. Input tax credit mis-matches and reclaims to be distributed in the tax period
Description
1
7A. Input tax credit mismatch
7B. Input tax credit reclaimed on
rectification of mismatch
Integrated tax
Central Tax
State/UT Tax
Cess
2
3
4
5
8. Distribution of input tax credit reported in Table No. 6 and 7 (plus/minus)
ISD credit No.
ISD invoice
Input tax distribution by ISD
GSTIN of
recipient
No.
Date
No.
Date
Integrated
Tax
1
2
3
4
5
6
Central
Tax
7
State Tax
CESS
8
9
8A. Distribution of the amount of eligible ITC
8B. Distribution of the amount of ineligible ITC
9. Redistribution of ITC distributed to a wrong recipient (plus/minus)
Original input tax credit distribution
Re-distribution of input tax credit to the correct recipient
GSTIN of ISD invoice detail
original
recipient No.
ISD credit
note
Date
No.
Date
GSTIN
of new
recipient
ISD invoi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
led only after 10th of the month and before 13th of the month succeeding the
tax period.
ISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.
4.
ISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then
in that case ISD has to separately register as Normal taxpayer.
5.
ISD will have late fee and any other liability only.
6.
ISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which
the inward supplies have been received.
7. Ineligible ITC will be in respect of supplies made as per Section 17(5).
8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer
has to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units.
9.
Table 7 in respect of mismatch liability will be populated by the system.
10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic ca
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Plain text (Extract) only
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= = = = = = = =
the tax deducted at source
930
Auto Populated
Auto Populated
Year
Month
(Amount in Rs. for all Tables)
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
GSTIN
of deductee
Amount paid to deductee on which
tax is deducted
2
Integrated Tax
3
Amount of tax deducted at source
Central Tax
4
State/UT Tax
5
4. Amendments to details of tax deducted at source in respect of any earlier tax period
Original details
Revised details
Month
GSTIN of
deductee
Amount paid to
deductee on
which tax is
Amount of tax deducted at source
GSTIN
of
deductee
Amount paid to
deductee on which
tax is deducted
Integrated
Tax
Central
Tax
State/UT
Tax
1
2
deducted
3
4
5
6
7
8
5. Tax deduction at source and paid
Description
1
Amount of tax deducted
2
Amount paid
3
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
6. Interest, late Fee payable and paid
Description
1
(I) Interest on account of TDS in respect of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(II) Late fee
(a) Centr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
capture details of tax deducted.
3.
Table 4 will contain amendment of information provided in earlier tax periods.
4.
Return cannot be filed without full payment of liability.
Form GSTR 7A
[See rule 66(3)]
Tax Deduction at Source Certificate
1.
TDS Certificate No. –
2.
GSTIN of deductor –
3.
Name of deductor –
45
4.
GSTIN of deductee-
5. (a) Legal name of the deductee –
(b) Trade name, if any –
6.
7.
Tax period in which tax deducted and accounted for in GSTR-7 –
Details of supplies Amount of tax deducted –
Amount of Tax deducted at source (Rs.)
Value on which tax deducted
1
Integrated Tax
2
Central Tax
3
State/UT Tax
4
932
Signature
Name
Designation
Office –
OFFICIAL GAZETTE
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GSTR – 8
[See rule 67(1)]
Statement for tax collection at source
1.
GSTIN
2.
(a)
Legal name of the registered person
(b)
Trade name, if any
3. Details of supplies made through e-commerce operator
Auto Populated
Auto Populated
Year
Month
(Amoun
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Plain text (Extract) only
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= = = = = = = =
entral Tax
(c) State/UT Tax
Tax payable
2
Amount paid
3
933
SERIES I No. 13
7. Interest payable and paid
Description
1
(a) Integrated tax
(b) Central Tax
GOVT. OF GOA
30TH JUNE, 2017
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
Amount of interest
payable
2
Amount paid
3
(c) State/UT Tax
8. Refund claimed from electronic cash ledger
Debit Entry
Description
1
Tax Interest
Penalty
Other
Nos.
2
3
4
5
6
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
Bank Account Details (Drop Down)
9. Debit entries in cash ledger for TCS/interest payment [to be populated after payment of tax and
submissions of return]
Description
1
(a) Integrated tax
Tax paid in cash
2
Interest
3
(b) Central Tax
(c) State/UT Tax
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Instructions:-
Signature of Authorised Signatory
Name of Authorised Signatory
Designation/Status
1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
dit Note
(Amount in Rs. for all Tables)
Amount of tax
GSTIN of
supplier
details
Rate
Taxable
value
No. Date Value
Integrated
tax
Central
Tax
1
2
3
4
5
6
7
8
State/
/UT Tax
9
CESS
10
3A. Invoices received
3B. Debit/Credit Note received
4. Refund amount
Integrated tax
1
Central Tax
2
State/ UT Tax
3
CESS
4
Bank details (drop down)
Verification
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory
Designation/Status
Instructions:-
1.
Terms Used :-
a.
b.
GSTIN :-
UIN :-
Goods and Services Tax Identification Number
Unique Identity Number
2.
UIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when
required to file by proper officer.
3.
Table 3 of GSTR-11 will be populated from GSTR-1.
4.
UIN holder will not be allowed to add or modify any details in GSTR-11.
935
SERIES I No. 13
OFFICI
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Plain text (Extract) only
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= = = = = = = =
ent Officials
5.
5.1
5.2
5.3
change based the institute selected)
Date of Enrolment/Membership
Membership Valid upto
6
Advocates registered with Bar (Name
6.1
of Bar Council)
Registration Number as given by Bar
6.2
Date of Registration
6.3
Valid up to
7
7.1
Date of Retirement
7.2
Retired Government Officials
Designation of the post held at the
time of retirement
Applicant Details
Full name as per PAN
Retired from Centre/State
Scanned copy of Pension Certificate issued by AG
office or any other document evidencing retirement
8.
8.1
8.2
Father's Name
8.3
Date of Birth
8.4
Photo
936
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
(EXTRAORDINARY No. 3)
8.5
Gender
8.6
Aadhaar
8.7
PAN
8.8
8.9
8.10
9.
9.1
9.2
9.3
9.4
9.5
9.6
Mobile Number
Landline Number
Email id
Professional Address
Building No./Flat No./Door No.
Floor No.
Name of the Premises/Building
Road/Street Lane
Locality/Area/Village
District
(Any three will be mandatory)
9.7
State
9.8
PIN Code
10.
Qualification Details
10.1
Qualifying
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Plain text (Extract) only
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= = = = = = = =
and does not require any signature.
–
Note The status of the application can be viewed through “Track Application Status” at dash board on
the GST Portal.
937
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GST PCT-02
[See rule 83(2)]
Enrolment Certificate of Goods and Services Tax Practitioner
Enrolment Number
1.
2.
PAN
3.
4.
5.
Date
Name of the Goods and Services Tax Practitioner
Address and Contact Information
Date of enrolment as GSTP
Reference No.
âþ
Name
Signature of the Enrolment Authority
Name and Designation.
Centre/State
Form GST PCT-03
[See rule 83(4)]
Date
Address of the Applicant
GST practitioner enrolment No.
Show Cause Notice for disqualification
It has come to my notice that you are guilty of misconduct, the details of which are given hereunder:
1.
2.
You are hereby called upon to show cause as to why the certificate of enrolment granted to you should
not be rejected for reasons stated above. You are requested to submit y
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Plain text (Extract) only
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= = = = = = = =
be cancelled for following reason(s).
1.
2.
The effective date of cancellation of your enrolment is >.
Form GST PCT-05
[See rule 83(6)]
Authorisation/withdrawal of authorisation for Goods and Services Tax Practitioner
ÃŽ¤ÃŽ¿
The Authorised Officer
Central Tax/State Tax.
PART-A
Signature
Name
(Designation)
Sir/Madam
I/We >:
To furnish details of outward and inward supplies
Check box
(Legal
2.
To furnish monthly, quarterly, annual or final return
3.
To make deposit for credit into the electronic cash ledger
4.
To file an application for claim of refund
5.
2.
To file an application for amendment or cancellation of registration
The consent of the
(Name of Goods and Services Tax Practitioner) is attached herewith*.
*Strike out whichever is not applicable.
Signature of the authorised signatory
Name
Designation/Status
Date
Place
Part -B
Consent of the Goods and Services Tax Practitioner
I > do hereby solemnly
accord my consent to act as the Goods and Services Tax Practitioner on behalf of
G
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Plain text (Extract) only
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= = = = = = = =
onth of July and before but not earlier than April of the previous Financial Year which had
become payable but the pairing supplier/recipient has included the details of corresponding document in his return of the month of
September filed by 20th October and the reclaim is being allowed alongwith refund of interest.
Refund
1
August
2 August
Two Months
Two Months
B. Mismatches/Duplicates that have led to increase of liability in the return for September filed by 20th October
B.1
Details of Invoices, Debit and Credit Notes of the month of July that were found to have mismatched in the return of the month of July filed by
20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the
return for month of September to be filed 20th October
1
Month
2
Month
One Month
One Month
B.2 Details of Invoices, Debit and Credit Notes of the month of August that were found to be duplicates and have become payable in the return
Sept
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
at were found to be duplicate and will be become payable in the
return for October to be filed by 20th November
1
September
One Month
One Month
2
September
C.3
Details of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42/43 and that
will become payable in the return of October return to be filed by 20th November
1
Mismatches/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December
2
D.
D.1
September
September
Details of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable
in the return for November to be filed by 20th December in case mismatch not rectified in the return for October to be filed by 20th
November
One Month-high
One Month-high
1
September
2 September
941
Nil/Two Months
Nil/Two Months
942
OFFICIAL GAZETTE
SERIES I No. 13
GOVT. OF GOA
30TH JUNE, 2017
(EXTRAORDINARY No. 3)
Form GST PMT -01
[See
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ulated in the liability register of the tax
period in which the date of application or order falls, as the case may be.
Return shall be treated as invalid if closing balance is positive. Balance shall be worked out by
reducing credit (amount paid) from the debit (amount payable).
4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.
Total
SERIES I No. 13
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST PMT -01
[See rule 85(1)]
Electronic Liability Register of Taxable Person
(Part-II: Other than return related liabilities)
(To be maintained at the Common Portal)
GSTIN/Temporary Id –
Name (Legal) –
Demand ID
Demand date –
Trade name, if any –
30TH JUNE,
2017
Stay status ââ¬â Stayed/Un-stay
–
Period From
To
(dd/mm/yyyy)
Act – Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
Sr.
No.
Date (dd/
/mm/yyyy)
Reference
No.
Tax Period, if
applicable
Ledger used
for discharging
Description
liability
1
2
3
4
5
6
(Amount in Rs.)
Type of Tra
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
for a particular demand ID if appeal is allowed even though the overall
balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
The closing balance in this part shall not have any effect on filing of return.
Reduction in amount of penalty would be automatic, based on payment made after show cause notice or
within the time specified in the Act or the rules.
Payment made against the show cause notice or any other payment made voluntarily shall be shown in the
register at the time of making payment through credit or cash ledger. Debit and credit entry will be created
simultaneously.
943
SERIES I No. 13
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST PMT -02
[See rule 86(1)]
Electronic Credit Ledger of Registered Person
(To be maintained at the Common Portal)
GSTIN –
Name (Legal) –
Trade name, if any.
Period From
–
To
(dd/mm/yyyy)
30TH JUNE, 2017
Act Central Tax/State Tax/UT Tax /Integrated Tax/CESS/All
(Amount in Rs
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected,
then it will be credited back to the ledger to the extent of rejection.
OFFICIAL GAZETTE – GOVT. OF GOA
SERIES I No. 13
30TH JUNE,
2017
(EXTRAORDINARY No. 3)
Form GST PMT -03
[See rules 86(4) & 87(11)]
Order for re-credit of the amount to cash or credit ledger on rejection of refund claim
Reference No.
Date:
1. GSTIN-
2. Name (Legal)-
3. Trade name, if any
4.
Address-
5. Period/Tax Period to which the credit relates, if
any-
6. Ledger from which debit entry was made for claiming refund
7. Debit entry No. and date-
8. Application reference No. and date-
9. No. and date of order vide which refund was rejected
Amount of credit-
From
ÃŽ¤ÃŽ¿
cash/credit ledger
10.
Sr.
No.
Act (Central Tax/State Tax/
/UT Tax/Integrated Tax/CESS)
1
2
Tax
3
Interest
Amount of credit (Rs.)
Penalty
Fee
4
5
6
Other
7
Total
8
Signature
Name
Noteââ¬â⬢
Designation of the officer
'Central Tax' stands for Central
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
'State Tax' stands for State Goods and Services Tax; 'UT
Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and Services
Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
945
SERIES I No. 13
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
Form GST PMT -05
[See rule 87(1)]
Electronic Cash Ledger
(To be maintained at the Common Portal)
GSTIN/Temporary Id –
Name (Legal) –
–
Trade name, if any
Period From
To
30TH JUNE, 2017
(dd/mm/yyyy)
Act Central Tax/State Tax/UT Tax/Integrated Tax/CESS/All
(Amount in Rs.)
Tax
Sr.
Date of deposit
Time of
No. Debit (dd/mm/yyyy)
deposit
Reporting date Reference
(by bank)
No.
Period, if Description
applicable
Type of
Transaction
[Debit (DR)/
/Credit (CR)]
1
2
3
4
5
6
7
8
Amount debited/credited (Central Tax/State Tax/
/UT Tax/Integrated Tax/CESS/Total)
Balance
Tax
Interest
Penalty Fee Others Total
Tax
(Central Tax/State Tax/UT Tax/Integrated Tax/CESS/ Total)
Interest Penalty Fee
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
'State Tax' stands for State Goods and Services Tax;
'UT Tax' stands for Union territory Goods and Services Tax; 'Integrated Tax' stands for Integrated Goods and
Services Tax and 'Cess' stands for Goods and Services Tax(Compensation to States)
946
OFFICIAL GAZETTE
– GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Form GST PMT -06
[See rule 87(2)]
Challan for deposit of goods and services tax
>
information>>
GSTIN
>
Name (Legal)
>
Address
>
Email address
Mobile No.
Challan Expiry Date
>
>
(All Amount in Rs.)
Details of Deposit
Government
Minor Head
Major Head
Tax
Interest Penalty
Fee
Others
Central Tax
(-)
Government
Integrated Tax
of India
(-)
CESS
(-)
Sub-Total
State (Name)
State Tax
(-)
UT (Name)
UT Tax
(-)
Total Challan Amount
Total Amount in words
Total
Mode of Payment (relevant part will become active when the particular mode is selected)
âËÅ e-Payment
(This will include all modes of e-payment
such as CC/DC and net banking.
Taxpayer will choose one of this)
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion of challan from
Common Portal
5.
Common Portal Identification Number
(CPIN)
Net banking
Cheque/
Draft No.
CC/DC
Date
NEFT/RTGS
OTC
Bank/branch on which
drawn
6. Mode of payment (tick one)
7. Instrument detail, for OTC payment
only
8. Name of bank through which payment
made
9. Date on which amount debited /
realized
10. Bank Reference Number (BRN)/ UTR
No., if any
11. Name of payment gateway (for
CC/DC)
12. Payment detail
13. Verification (by authorized signatory)
Central Tax State Tax UT Tax
Integrated Tax
Cess
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of
my knowledge and belief.
948
Place
Date
Signature
Name of Authorized Signatory
Designation/Status……
SERIES I No. 13
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Note-
1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account
but CIN has not been conveyed by bank to Common Portal or CIN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
. Exports of goods/services- With payment of Tax
c. Exports of goods/services- Without payment of Tax, i.e., ITC accumulated
d.
On account of assessment/provisional assessment/appeal/any other order
i. Select the type of Order:
Assessment/ Provisional Assessment/ Appeal/ Others
ii. Mention the following details:
1. Order No.
2. Order Date
3. Order Issuing Authority
4. Payment Reference No. (of the amount to be claimed as refund)
(If Order is issued within the system, then 2, 3, 4 will be auto populated)
949
SERIES I No. 13
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
e.
ITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))
f.
On account of supplies made to SEZ unit/ SEZ Developer or recipient of Deemed Exports
i. Select the type of supplier/ recipient:
1. Supplier to SEZ Unit
2. Supplier to SEZ Developer
3. Recipient of Deemed Exports
g. Tax paid on a supply which is not provided, either wholly or partially, and for which invo
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
exempt supplies.
Signature
Name –
Designation/Status
DECLARATION (See rule 89)
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not
availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name-
Designation/Status
950
OFFICIAL GAZETTE – GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
SELF-DECLARATION
I/We
(Applicant) having GSTIN/ temporary Id -, solemnly affirm and
certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other
amount for the period fromto-, claimed in the refund application, the incidence of such tax and
interest has not been passed on to any other person.
(This Declaration is not required to be furnished by applicants, who are claiming refund under rule
96 of the CGST Rules)
10. Verification
I/Wehereby solemnly affirm and declare that the information given herein above
is true and correct to the best of my/our k
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
l
Tax
State
Tax/UT Cess
Tax
Tax
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/none)
Col. 20/21/22/23: Amount of ITC available
951
SERIES I No. 13
For Outward Supplies:
As per GSTR- 1 (Table 5):
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Tax Period:
GSTIN/UIN
No.
Date
Value
Invoice details
Goods/
services (G/S)
Integrated Tax
HSN
Rate (%) Amt
1 2 3 4 5 6 7 23A 23B 8 9
Taxable
Value
UQC
QTY
Central Tax State Tax/UT Tax
Rate (%) Amt Rate (%)
Amt
Cess
Rate (NA) Amt
Col. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22
10
11
12
13
14
15
16
17
18
19
20
21
22
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ/SEZ developer (Yes/No)
Col.18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/Without Integrated
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
No. 13
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Statement 3:
Exports without payment of Tax:
Tax Period:
Invoice
Shipping bill/ Bill of export
Goods/Services
Taxable
No.
Date Value
HSN
UQC
QTY
Port Code
No.
Date
123 (G/5) 5 15A 15B 78
Tax payment option
Integrated Tax
Whether tax on
this invoice is paid
on provisional
basis (Yes/No)
EGM Details
BRC/FIRC
With
Without
Integrated Tax Integrated Tax
10
11
Rate
(%)
12
Amt.
Ref No. Date
13
14
15C
15D
No.
15E
Date
15F
(* Shipping Bill and EGM ââ¬â in case of goods are mandatory;
BRC/ FIRC details are mandatory, in case of Services)
Place
Date
Statement 4:
Statement in case of Application under rule 89 sub-rule 2 (d) and (e):
Refund by the supplier of SEZ/Developer:
GSTR-1 Table 5
GSTIN/
/UIN
Invoice details
Signature of Authorised Signatory
(Name)
Designation/Status
Tax Period: â⬦â⬦â⬦â⬦.
Integrated
Tax
Central Tax
State Tax/
/UT Tax
âÅâââ¬Å No. Date Value Services HSN Taxable UOC OTY Rate A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
loper are mandatory;
In case of Services: Particulars of Payment Received is mandatory)
GSTR 5- Table 6
Tax Period: â⬦â⬦â⬦â⬦â⬦.
30TH JUNE, 2017
Invoice details
Integrated
Tax
Central Tax
State Tax/
UT Tax
Col. 1
No.
Date
Value
1
2
3
4
Goods/
Services (G/S)
5
HSN UQC QTY
Taxable
Value
Rate
(%)
Amt.
Rate
(%)
Rate
Amt.
Amt.
(%)
6 21A 21B 7 8 9 10 11 12 13
Cess
ARE
Date of
Payment Details
Rate (NA) Amt. Col. 16 Col 17 Col 18 Col. 19 Col. 20 No. Date Receipt Ref No. Date
Col. 1: GSTIN / UIN/ Name of the un registered recipient (Supplier to SEZ/ Developer)
Col. 16: POS (only if different from the location of recipient)
Col. 17: Whether supply made to SEZ / SEZ developer (Yes/No)
Col.18: Tax option for supplies made to SEZ/SEZ developer (With Integrated Tax/Without Integrated Tax)
Col. 19: Deemed Exports (Yes/No)
Col. 20: Whether tax on this invoice is paid on provisional basis (Yes/No)
Col. 21 C/D: ARE (Application for Removal of Export)
Col. 21 E: Date of receipt by
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
24E
Col. 17: POS (only if different from the location of recipient)
Col. 18: Indicate if supply attracts reverse charge (Yes/No)
Col. 19: Eligibility of ITC as (inputs/capital goods/input services/ none)
Col. 20/21/22/23: Amount of ITC available
Col. 24 C/D: ARE (Application for Removal of Export)
Col. 24 E: Date of receipt by SEZ/ Developer (as per re warehousing certificate)
(* In case of Goods: ARE and Date of Receipt are mandatory)
Place
Date
Signature of Authorised Signatory
(Name)
Designation/Status
Statement 6:
Order No:
Order Date:
Statement in case of Application filed under rule 89(2)(j)
[Refund u/s 77(1) & 77(2) -Tax wrongfully collected and paid ]
Order Details (issued in pursuance of Section 77 (1) and (2):
Details of invoice covering transaction considered as intra ââ¬âState / inter-State transaction earlier
Integrated Central State
Invoice details
Tax
GSTIN/UIN
Name
(in case B2C)
Place of Supply
Cess
Tax
Tax
(only if different
from the location
No. Date Value Taxable
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
plicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or
clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
FORM-GST-RFD-02
[See rules 90(2) & 95(2)]
Acknowledgment
Your application for refund is hereby acknowledged against
Acknowledgement Number
Date of Acknowledgement
GSTIN/UIN/Temporary ID, if applicable
Applicant's Name
Form No.
Form Description
Jurisdiction (tick appropriate)
Centre
Filed by
State/
Union Territory:
956
SERIES I No. 13
Tax Period
Date and Time of Filing
Reason for Refund
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
Refund Application Details
30TH JUNE, 2017
Amount of Refund Claimed:
Tax
Interest
Penalty
Fees
Others
Total
Central Tax
State Tax
UT Tax
Integrated Tax
Cess
Total
Note 1: The status of the application can be viewed by entering ARN through Track
Applica
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
me)
(Address)
Date:
Provisional Refund Order
Dated ……….
..
Refund Application Reference No. (ARN)
Acknowledgement No. .
…….â⬦â⬦â⬦â⬦
Sir/Madam,
.Dated
With reference to your above mentioned application for refund, the following amount is sanctioned to you
on a provisional basis:
Sr.
No
Description
i.
Amount of refund claimed
ii.
10% of the amount claimed as refund
(to be sanctioned later)
iii.
Balance amount (i-ii)
iv.
Amount of refund sanctioned
V.
Bank Details
vi.
Bank Account No. as per application
vii.
Name of the Bank
viii.
Address of the Bank/Branch
ix.
IFSC
X. MICR
Date:
Place:
Central
Tax
State
Tax
UT Tax
Integrated
Tax
Cess
Payment Advice No:-
FORM-GST-RFD-05
[See rule 91(3), 92(4), 92(5) & 94]
Payment Advice
To PAO/ Treasury/RBI/ Bank
Refund Sanction Order No.
……………
958
Signature (DSC):
Name:
Designation:
Office Address:
Date:
OFFICIAL GAZETTE
– GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE,
2017
SERIES I No. 13
Order Date…..
GSTIN/UIN
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
3)
SERIES I No. 13
Sr.
Description
No.
i.
Amount of refund/interest* claimed
ii.
Refund sanctioned on provisional basis
(Order No….date) (if applicable)
iii. Refund amount inadmissible
dropdown >>
vi. Net amount to be paid
*Strike out whichever is not applicable
30TH JUNE, 2017
Central
Tax
State
UT
Tax
Tax
Integrated
Tax
Cess
& 1. I hereby sanction an amount of INR
to M/s
_having GSTIN
under
sub-section (5) of section 54) of the Act/under section 56 of the Actâââ¬Åâ⬡
@ Strike out whichever is not applicable
(a) and the amount is to be paid to the bank account specified by him in his application/
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the
Table above/
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial
number 5 of the Table above and the remaining amount of -rupees is to be paid to the bank
account specified by him in his application# ..
#Strike-out whichever is not applicable.
Or
&2. I
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
fund amount inadmissible rejected
>
iv. Refund admissible (i-ii-iii)
V.
Refund adjusted against outstanding
demand (as per Order No.) under
existing law or under this law.
Demand Order No…… date……
vi.
Balance amount of refund
Integrated Central
Tax
State Tax
UT Tax
Cess
Tax
Nil
Nil
Nil
I hereby, order that the amount of claimed/admissible refund as shown above is completely
adjusted against the outstanding demand under this Act/under the existing law. This application stands
disposed as per provisions under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
With reference to your refund application as referred above and further furnishing of information/
/filing of documents against the amount of refund sanctioned to you has been withheld against following
reasons as per details below:
Refund Order No.:
Date of issuance of Order:
Refund Calculation
i. Amount of Refund Sanctioned
ii. Amount of Refund Withheld
iii. Amount of Refund Allowed
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
her than the reasons
mentioned in 'reason master'}
You are hereby called upon to show cause as to why your refund claim, to the extent of the amount
specified above, should not be rejected for reasons stated above.
âËÅ You are hereby directed to furnish a reply to this notice within fifteen days from the date of
service of this notice.
âËÅ You are also directed to appear before the undersigned on DD/MM/YYYY at HH/MM.
If you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the
appointed date and time, the case will be decided ex parte on the basis of available records and on
merits.
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address:
962
SERIES I No. 13
OFFICIAL GAZETTE – GOVT. OF GOA
(EXTRAORDINARY No. 3)
FORM-GST-RFD-09
[See rule 92(3)]
30TH JUNE, 2017
2.
1. Reference No. of Notice
GSTIN/UIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents
uploaded
7.
Verification
I
Place
Date
R
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
date of furnishing FORM GSTR-11
Verification
I
as an authorised representative of >
hereby solemnly affirm and declare that the information given hereinabove is true and correct to
the best of my knowledge and belief and nothing has been concealed therefrom.
That we are eligible to claim such refund as specified agency of UNO/Multilateral Financial
Institution and Organization, Consulate or Embassy of foreign countries/any other person/class
of persons specified/notified by the Government.
Date:
Place:
Signature of Authorised Signatory:
Name:
Designation/Status:
1. GSTIN
2. Name
3. Address
Form GST ASMT – 01
[See rule 98(1)]
Application for Provisional Assessment under section 60
4. Details of Commodity/Service for which tax rate / valuation is to be determined
Tax rate
Sr.
No.
HSN
Name of commodity/
/service
Central tax
1
2
3
4
State/ Integrated
/UT tax
5
Valuation
Average monthly
turnover of the
Cess
tax
6
7
8
commodity/service
9
5. Reason for seeking provisional assessment
6. Docume
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation is received by the stipulated date your application is liable to be rejected
without any further reference to you.
You are requested to appear before the undersigned for personal hearing on >.
1. GSTIN
2. Name
Form GST ASMT-03
[See rule 98(2)]
Reply to the notice seeking additional information
Signature
Name
Designation
3. Details of notice vide which additional information sought
4. Reply
Notice No.
Notice date
5. Documents filed
6. Verification-
I
hereby solemnly affirm and declare that the information
given hereinabove is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Signature of Authorised Signatory
Name
Designation/Status
Date
965
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
30TH JUNE, 2017
Reference No.:
âþ
GSTIN –
Name –
Address –
(EXTRAORDINARY No. 3)
Form GST ASMT – 04
[See rule 98(3)]
Date
Application Reference No. (ARN).
Dated
Order of Provisional Assessment
This has reference to your application mentioned a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ation-
(i) The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of
goods and/or services in respect of which I/we have been allowed to pay taxes on provisional
basis.
(ii) I undertake to renew the bank guarantee well before its expiry. In case I/We fail to do so the
department will be at liberty to get the payment from the bank against the bank guarantee.
(iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the
provisional assessment in case we fail to furnish the required documents/information to facilitate
finalization of provisional assessment.
Signature of Authorised Signatory
Name
Designation/Status
Date
966
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
30TH JUNE, 2017
(EXTRAORDINARY No. 3)
Bond for provisional assessment
[Rule 98(3) & 98(4)]
I/We……
..of…
,hereinafter called “obligor(s)”, am/are held and firmly bound to the
President of India (hereinafter called “the President”/the Governor of
= = = = = = = =
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= = = = = = = =
as furnished such guarantee by depositing with the Commissioner the bank guarantee as
aforementioned;
The condition of this bond is that the obligor and his representative observe all the provisions of the
Act in respect of provisional assessment under section 60;
And if all dues of Integrated tax/Central tax/State tax/Union territory tax or other lawful charges,
which shall be demandable after final assessment, are duly paid to the Government along with interest,
if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this
obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall
be in full force and virtue:
AND the President/Governor shall, at his option, be competent to make good all the loss and damages
from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Cen
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
are required for finalization of provisional assessment:
>
You are, therefore, requested to provide the information/documents within a period of >
from the date of receipt of this notice to enable this office to take a decision in the matter. Please note
that in case no information is received by the stipulated date your application is liable to be rejected
without making any further reference to you.
You are requested to appear before the undersigned for personal hearing on >
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN
Name
Form GST ASMT -07
[See rule 98(5)]
Date:
Address
Provisional Assessment order No.
dated:
Final Assessment Order
Preamble >
Signature
Name
Designation
In continuation of the provisional assessment order referred to above and on the basis of information
available/documents furnished, the final assessment order is issued as under:
Brief facts –
Submissions by the applicant –
Discussion and finding –
Conclusion and order –
The security furnished for the purpose can be withdrawn aft
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
(in words)]. Your application has been examined and the
same is found to be in order. The aforesaid security is hereby released. Or
Your application referred to above regarding release of security was examined but the same was not
found to be in order for the following reasons:
>
Therefore, the application for release of security is rejected.
Signature
Name
Designation
Date
969
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN:
Name:
Address:
Tax period –
Form GST ASMT-10
[See rule 99(1)]
Date:
F.Y. –
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the following
discrepancies have been noticed:
>
You are hereby directed to explain the reasons for the aforesaid discrepancies by
(date). If no
explanation is received by the aforesaid date, it will be presumed that you have nothing to say in the
matter and proceedings
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
onse to the notice issued vide reference No.
This has reference to your reply dated
dated
matter.
–
Your reply has been found to be satisfactory and no further action is required to be taken in the
Form GST ASMT – 13
[See rule 100(1)]
Reference No.:
Date:
ÃŽ¤ÃŽ¿
GSTIN –
Name –
Address –
Tax Period –
Notice Reference No.-
F.Y.Return Type –
Assessment order under section 62
Signature
Name
Designation
Date –
Preamble >
The notice referred to above was issued to you under section 46 of the Act for failure to furnish the
return for the said tax period. From the records available with the department, it has been noticed that
you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed and
payable by you is as under:
Introduction
Submissions, if any
Discussions and Findings
Conclusion
Amount assessed and payable (Details at Annexure):
(Amount in Rs.)
Sr. No. Tax Period
1
Act
Tax
Interest
Penalty
Others
Total
2
3
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
liabilities
under the said Act as per the details given below:
–
OR
Brief Facts
–
Grounds –
Conclusion –
It has come to my notice that your registration has been cancelled under sub-section (2) of section 29
with effect from and that you are liable to pay tax for the above mentioned period.
Therefore, you are hereby directed to show cause as to why a tax liability along with interest not be
created against you for conducting business without registration despite being liable for registration and
why penalty should not be imposed for violation of the provisions of the Act or the rules made
thereunder.
In this connection, you are directed to appear before the undersigned on
Reference No.:
âþ
Temporary ID
Name
Address
Tax Period –
(date) at
(time)
Signature
Name
Designation
Form GST ASMT – 15
[See rule 100(2)]
Date:
F.Y.-
SCN reference no. –
Date
Assessment order under section 63
Preamble – >
The notice referred to above was issued to you to explain the reasons for continuing to co
= = = = = = = =
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= = = = = = = =
est for the period between the date of order and the date of payment shall also be worked
out and paid along with the dues stated in the order.
You are hereby directed to make the payment by > failing which proceedings shall be
initiated against you to recover the outstanding dues.
Reference No.:
ÃŽ¤ÃŽ¿
GSTIN/ID
Name
Address
Tax Period –
Form GST ASMT-16
[See rule 100(3)]
Date:
F.Y. –
Signature
Name
Assessment order under section 64
Preamble >
–
It has come to my notice that un-accounted for goods are lying in stock at godown
in a vehicle stationed at
(address) or
(address & vehicle detail) and you were not able to, account for these
goods or produce any document showing the detail of the goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction
Discussion & finding
Conclusion
Amount assessed and payable (details at Annexure)
Sr. No.
1
Tax Period
Act
Tax
Interest, if any
Penalty
2
3
4
5
6
Others
7
(Amount in Rs.)
Total
8
Total
973
SERIES I No. 13
OFFICIAL
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ARN –
Form GST ASMT – 18
[See rule 100(5)]
Date:
Date –
Acceptance or Rejection of application filed under section 64(2)
The reply furnished by you vide application referred to above has been considered and found to be in
order and the assessment order No.
stands withdrawn.
dated
OR
The reply furnished by you vide application referred above has not been found to be in order for the
following reasons:
>
Therefore, the application filed by you for withdrawal of the order is hereby rejected.
974
Signature
Name
Designation
OFFICIAL GAZETTE
_
GOVT. OF GOA
SERIES I No. 13
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
Reference No.:
To,
GSTIN
Name
Address
–
Period F.Y.(s) –
Form GST ADT-01
[See rule 101(2)]
Date:
………..
to
Notice for conducting audit
Whereas it has been decided to undertake audit of your books of account and records for the financial
year(s).
in accordance with the provisions of section 65. I propose to conduct the said
audit at my office/at your place of business on -.
……..
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
(6)
Date:
Your books of account and records for the F.Y..
….. has been examined and this Audit Report is
prepared on the basis of information available/documents furnished by you and the findings are as
under:
Short payment of
Tax
Interest
Any other amount
Integrated tax
Central tax
State/UT tax
Cess
975
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
[Upload pdf file containing audit observation]
You are directed to discharge your statutory liabilities in this regard as per the provisions of the Act
and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you
under the provisions of the Act.
Signature
Name
Reference No.:
To,
GSTIN
Name
Designation
Form GST ADT-03
[See rule 102(1)]
Date:
Address
Tax period – F.Y.(s) –
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return/enquiry/investigation/…….. are going on;
And whereas it is
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= = = = = = = =
er the provisions of the Act
and the rules made thereunder, failing which proceedings as deemed fit may be initiated against you
under the provisions of the Act.
Form GST ARA-01
Signature
Name
Designation
[See rule 104(1)]
Application Form for Advance Ruling
1. GSTIN Number, if any/User-id
2.
Legal Name of Applicant
3.
Trade Name of Applicant (Optional)
4.
Status of the Applicant [registered/un-
registered]
5.
6.
Registered Address/Address provided
while obtaining user id
Correspondence address, if different
from above
7.
Mobile No. [with STD/ISD code]
8.
Telephone No. [with STD/ISD code]
9.
Email address
10.
Jurisdictional Authority
11.
i. Name of Authorised representative
>
Optional
ii. Mobile No.
12.
iii. Email Address
Nature of activity(s) (proposed/present) in respect of which advance ruling sought
A. Category
Factory/Manufacturing
Warehouse/Deport
Office/Sale Office
Wholesale Business
Bonded Warehouse
Leasing Business
SEZ
EOU/STP/EHTP
Retail Business
Service Provision
Service Rec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
elevant facts having a
bearing on the question(s) raised.
Statement containing the applicant's
interpretation of law and/or facts, as
the case may be, in respect of the
aforesaid question(s) (i.e. applicant's
view point and submissions on issues
on which the advance ruling is
sought).
âËÅ âËÅÂ
I hereby declare that the question raised in the application is not (tick) –
a. Already pending in any proceedings in the applicant's case under any of the provisions of the
Act
b. Already decided in any proceedings in the applicant's case under any of the provisions of the
Act
18.
Payment details
Challan Identification Number (CIN) –
Date –
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the
annexure(s), including the documents is correct. I am making this application in my capacity as
(designation) and that I am competent to make this application and verify it.
Place
Da
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
iew of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,
may be pleased to:
a. set aside/modify the impugned advance ruling passed by the Authority for Advance
Ruling as prayed above;
b. grant a personal hearing; and
c. pass any such further or other order (s) as may be deemed fit and proper in facts and
circumstances of the case.
And for this act of kindness, the appellant, as is duty bound, shall ever pray.
VERIFICATION
(name in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the
annexure(s), including the documents is correct. I am making this application in my capacity as
(designation) and that I am competent to make this application and verify it.
Place
Date
Signature
Name of Appellant/Authorised Signatory
Designation/Status
Form GST ARA-03
[See rule 106(2)]
Appeal to the Appellate Authority for Advance Ruling
Sr. No.
Particulars
Remarks
1
Advance Ruling N
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
in full and in block letters), son/daughter/wife of
do hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the
annexure(s), including the documents are correct. I am making this application in my capacity as
(designation) and that I am competent to make this application and verify it.
Place
Date
Signature
Name of Designation of the concerned officer/
/Jurisidictional officer
1. GSTIN/Temporary ID/UIN –
2. Legal name of the appellant –
3. Trade name, if any-
4. Address
5. Order No. –
Form GST APL – 01
[See rule 108(1)]
Appeal to Appellate Authority
Order date –
6. Designation and address of the officer passing the order appealed against –
7. Date of communication of the order appealed against –
8. Name of the authorised representative
9. Details of the case under dispute –
(i) Brief issue of the case under dispute –
(ii) Description and classification of goods/services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute:
Description
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
unt
Fees
Other
charges
b) Predeposit
(10% of
Tax/Cess
disputed tax)
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and
cess)
Sr.
No.
Description
Tax
payable
Paid through
Cash/Credit
Debit
entry No. Central
Amount of tax paid
State/UT
1
2
3
Ledger
4
tax
tax
5
6
7
Integrated
tax
8
CESS
9
Integrated
1.
tax
Cash Ledger
Credit Ledger
Central
Cash Ledger
2.
tax
Credit Ledger
State/UT
Cash Ledger
3.
tax
Credit Ledger
Cash Ledger
4.
CESS
Credit Ledger
981
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(c) Interest, penalty, late fee and any other amount payable and paid
Sr.
Amount payable
Debit
Amount paid
No. Description Integrated
Central
State/
CESS
tax
tax
/UT tax
entry
No.
Integrated Central
tax
tax
State/
/UT tax
CESS
1
2
3
4
5
6
7
8
9
10
11
1.
Interest
2.
Penalty
3. Late fee
4. Others)
16. Whether appeal is being filed after the prescribed period – Yes/No
17. If 'Yes' in item 17 –
(a) Period of del
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
the appellant
Name-
Designation-
Jurisdiction-
State/Center-
2. GSTIN/Temporary ID/UIN-
3. Order No.
Name of the State-
Date-
4. Designation and address of the officer passing the order appealed against-
5. Date of communication of the order appealed against-
6. Details of the case under dispute-
(i) Brief issue of the case under dispute-
(ii) Description and classification of goods/services in dispute-
(iii) Period of dispute-
(iv) Amount under dispute-
Description
a) Tax/Cess
b) Interest
c) Penalty
Central tax
State/UT tax
Integrated tax
Cess
d) Fees
e) Other charges
7. Statement of facts-
8. Grounds of appeal-
9. Prayer-
10. Amount of demand in dispute, if any –
Particulars
of demand/
Particulars
/refund if
Central
tax
State/
Integrated
Cess
/UT tax
tax
any
Amount
of
a) Tax/Cess
b) Interest
Place:
Date:
demand c) Penalty
created
if any
(A)
charges
d) Fees
e) Other
a) Tax/Cess
Amount
b) Interest
under
c) Penalty
dispute
d) Fees
(B)
e) Other
charges
Total amount
Signature>
Name of t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e rule 110(1)]
Appeal to the Appellate Tribunal
Number-
Date-
5. Name and Address of the Authority passing the order appealed against –
6. Date of communication of the order appealed against –
7. Name of the representative –
Designation:
Jurisdiction:
Disputed
Amount
10
Determined
Amount
11
OFFICIAL GAZETTE
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
SERIES I No. 13
8. Details of the case under dispute:
(i) Brief issue of the case under dispute
(ii) Description and classification of goods/services in dispute
(iii) Period of dispute
(iv) Amount under dispute:
Description
a) Tax/Cess
b) Interest
c) Penalty
d) Fees
30TH JUNE, 2017
Central tax
State/UT tax
Integrated tax
Cess
e) Other charges
(v) Market value of seized goods
9. Whether the appellant wishes to be heard in person?
10. Statement of facts
11. Grounds of appeal
12. Prayer
13. Details of demand created, disputed and admitted
Particulars
Particulars
of demand
Central
tax
State/
/UT tax
Integrated
tax
Cess
Total amount
Amount a) Tax/Cess
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
/UT tax
Credit
Ledger
Cash Ledger
4.
CESS
Credit
Ledger
(c) Interest, penalty, late fee and any other amount payable and paid:
Sr.
Amount payable
Debit
Amount paid
No. Description Integrated
Central
State/
entry
Integrated Central
CESS
tax
tax
1
2
3
4
/UT tax
5
No.
tax
tax
State/
/UT tax
CESS
6
7
8
9
10
11
1. Interest
2. Penalty
3. Late fee âââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â‰ââ¬â¬
4.
(specify)
I, , hereby solemnly affirm and declare that the information given
hereinabove is true and correct to the best of my knowledge and belief and nothing has been
concealed therefrom.
Place:
Date:
Name of the Applicant:
Designation/Status:
Form GST APL-06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal
under sub-section (5) of section 112
Sr. No.
1.
Appeal No. –
2.
3.
4.
GSTIN/Temporary ID/UIN-
Name of the appellant-
Permanent address of the appellant-
986
Particulars
Date of filing –
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
5.
Address
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
person other than the Commissioner of State/UT
tax/Central tax
(i) Name of the Adjudicating Authority-
(ii) Order Number and date of Order-
(iii) GSTIN/UIN/Temporary ID-
(iv) Amount involved:
Head
Integrated tax
Central tax
State/UT tax
Cess
15
Details of payment
Head
Central tax
State/UT tax
Integrated tax
Cess
Tax
Interest
Penalty
Refund
Total
Tax
Interest
Penalty
Refund
Total
16
(i)
Total
In case of cross-objections filed by the Commissioner State/UT tax/Central tax:
Amount of tax demand dropped or reduced for the period of
dispute
(ii)
Amount of interest demand dropped or reduced for the
period of dispute
(iii)
Amount of refund sanctioned or allowed for the period of
dispute
(iv)
Whether no or lesser amount imposed as penalty
TOTAL
17
Reliefs claimed in memorandum of cross-objections.
987
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
18
Grounds of Cross objection
Verification
I,
is stated above is true to the best of my information and belie
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Particulars
of demand,
Particulars
Central
tax
State/
/UT tax
Integrated
tax
Cess
Total amount
if any
Amount
of
a) Tax/Cess
b) Interest
demand
c) Penalty
created, d) Fees
988
SERIES I No. 13
if any
(A)
e) Other
Place:
Date:
OFFICIAL GAZETTE
charges
a) Tax/Cess
Amount
b) Interest
under
c) Penalty
dispute
d) Fees
(B)
e) Other
charges
_
GOVT. OF GOA
(EXTRAORDINARY No. 3)
30TH JUNE, 2017
| Signature:
Name of the Officer:
Designation:
Jurisdiction:
Form GST APL – 08
[See rule 114(1)]
Appeal to the High Court under section 117
-Taxable person/Government of
1. Appeal filed by
2. GSTIN/Temporary ID/UIN-
Name of the appellant/officer-
3. Permanent address of the appellant, if applicable-
4. Address for communication-
5. Order appealed against
Number
Date-
6. Name and Address of the Appellate Tribunal passing the order appealed against-
7. Date of communication of the order appealed against-
8. Name of the representative
9. Details of the case under dispute:
(i) Brief issue of the case un
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
have been furnished:- Yes/No
5. Amount of tax credit carried forward in the return filed under existing laws:
(a) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1)
and Section 140(4)(a))
Sl. No.
Registration No.
under existing law
(Central Excise and
Service Tax)
Tax period to
which the last
return filed under
the existing law
pertains
Date of filing of
the return
specified in
Column No. 3
Balance cenvat
credit carried
forward in the
said last return
Cenvat Credit
admissible as ITC of
central tax in
accordance with
transitional
provisions
1
Total
2
3
4
5
(b) Details of statutory forms received for which credit is being carried forward
Period: 1st Apr 2015 to 30th June 2017
TIN of Issuer
C-Form
Total
F-Form
Total
H/I-Form
Total
990
Name of Issuer
Sr. No. of Form
Amount
6
Applicable VAT Rate
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(c) Amount of tax credit carried forward to electronic credit l
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
igible cenvat unavailed
cenvat credit
under
credit availed existing
under under
law
existing existing (admissible
law
law as ITC of
central tax)
(9-10)
1
2
3
4
5
6
7
8
9
10
11
Total
(b) Amount of unavailed input tax credit carried forward to electronic credit ledger as State/UT tax
(For all registrations on the same PAN and in the same State)
Sr.
No.
Invoice/
/Docu-
ment
No.
Invoice/registration
/docu-
ment
Date
No.
under
existing
law
Supplier's Recipients'
registration
No.
under
existing
law
Details
regarding
capital goods
on which
credit is not
availed
Total
eligible
VAT
[and ET]
Total VAT
[and ET]
Total VAT
[and ET]
credit
availed
credit
unavailed
under
credit
existing law
Taxes
paid
Value VAT
under
existing
law
under
existing
law
(admissible
[and
ET]
1
2
3
4
5
6
7
8
9
as ITC of
State/UT tax)
(8-9)
10
âËÅ Total
991
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 14
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
es/documents evidencing
payment of tax carried forward to electronic credit ledger as SGST/UTGST under sections 140(3),
140(4)(b) and 140(6)
Details of inputs in stock
Description Unit
Qty
Value
VAT [and
Entry Tax]
paid
Total input
tax credit
claimed
under earlier
1
2
3
4
5
law
6
Total input tax
credit related to
exempt sales not
claimed under
earlier law
Total Input tax
credit
admissible as
SGST/UTGST
7
8
Inputs
Inputs contained in semi-finished and finished goods
(d) Stock of goods not supported by invoices/documents evidencing payment of tax [credit in terms
of rule 117 (4)] (To be there only in States having VAT at single point)
Details of inputs in stock
Description Unit
Qty
1
2
3
Value
4
Tax paid
5
992
Details of description and quantity of inputs/input services as well as date of receipt of goods or
services (as entered in books of accounts) is also required.
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
8. Details of transfer of cenvat cr
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allan No. Challan Date
(inputs/semi-
-finished/finished)
HSN
Description
Details of goods with job-worker
Quantity
Unit
Value
1
2
3
4
5
6
7
8
9
GSTIN of Manufacturer
Total
10. Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST
Act
a. Details of goods held as agent on behalf of the principal
Sr. No.
GSTIN of Principal
1
2
Details of goods with Agent
Description
3
Unit
4
Quantity
5
Value
6
Input Tax to be taken
7
b. Details of goods held by the agent
Sr. No. GSTIN of Principal
1
2
Details of goods with Agent
Description
3
Unit
4
Quantity
5
Value
6
Input Tax to be taken
7
993
SERIES I No. 13
_
GOVT. OF GOA
OFFICIAL GAZETTE
(EXTRAORDINARY No. 3)
11. Details of credit availed in terms of Section 142 [11 (c)]
Service Tax
Sr.
Registration
Registration
No.
No. of VAT
No.
1
2
Invoice/document
No.
3
4
Total
Invoice/
/document
date
5
Tax Paid
6
30TH JUNE, 2017
VAT paid taken as SGST
Credit or Service Tax paid
as Central Tax Credit
7
GSTIN No. of
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
ue
Central Integrated
Tax
Tax
ITC
Qty.
allowed
2
3
4
5
6
7
8
9
5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at
single point)
Opening stock for the tax period
Outward supply made
Closing balance
HSN (at 6
digit level)
1
State Integrated
Unit
Qty.
Qty.
Value
Tax
tax
ITC
allowed
Qty.
2
3
4
5
6
7
8
9
Verification (by authorised signatory)
I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the
best of my knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signature
Name of Authorised Signatory.
Designation/Status….
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
994
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
Notification
38/1/2017-Fin(R&C)(6)
In exercise of the powers conferred by sub-section (3) of section 1 of the Goa Goods and
Services Tax Act, 201
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ntioned in the corresponding entry in column
(3) of the said Table:ââ¬â
Serial Number
Section
Table
(1)
(2)
1.
2.
Sub-section (1) of section 50
Sub-section (3) of section 50
3.
4.
Sub-section (12) of section 54
Section 56
5.
Proviso to section 56
Rate of interest (in per cent)
(3)
18
24
6
6
9
This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Goa.
Sushama D. Kamat, Under Secretary, Finance (R&C).
Porvorim, 30th June, 2017.
Department of Commercial Taxes
Notification
CCT/26-2/2017-18/1/1240
In exercise of the powers conferred by sub-rule (1) of rule 26 of the Goa Goods
and Services Tax Rules, 2017 (hereinafter referred to as the “said Rules”), the
Commissioner of State Tax hereby notifies the following modes of verification, for
the purpose of the said rule, namely.ââ¬â⬢
995
SERIES I No. 13
OFFICIAL GAZETTE GOVT. OF GOA
(EXTRAORDINARY No. 3)
_
30TH JUNE, 2017
(i) Aadhaar based Electronic Verification Cod
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Plain text (Extract) only
For full text:-Visit the Source
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