{"id":6196,"date":"2017-06-21T00:00:00","date_gmt":"2017-06-20T18:30:00","guid":{"rendered":""},"modified":"2017-06-21T00:00:00","modified_gmt":"2017-06-20T18:30:00","slug":"notifies-the-rate-of-the-state-tax","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6196","title":{"rendered":"notifies the rate of the state tax."},"content":{"rendered":"<p>notifies the rate of the state tax.<br \/>38\/1\/2017-Fin(R&#038;C)(01\/2017-Rate) Dated:- 21-6-2017 Goa SGST<br \/>GST &#8211; States<br \/>Goa SGST<br \/>Goa SGST<br \/>Notification<br \/>\n38\/1\/2017-Fin(R&#038;C)(2)<br \/>\nDated: 21.06.2017<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(1\/2017-Rate)<br \/>\nIn 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-<br \/>\n(i) 2.5 per cent. in respect of goods specified in Schedule I,<br \/>\n(ii) 6 per cent. in respect of goods specified in Schedule II,<br \/>\n(iii) 9 per cent. in respect of goods specified in Schedule III,<br \/>\n(iv) 14 per cent. in respect of goods specified in Schedule IV,<br \/>\n(v) 1.5 per cent. in respect of goods specified in Schedule V, and<br \/>\n(vi) 0.125 per cent. in respect of goods specified in Schedule VI<br \/>\nappended to this notification (hereinafter referred to as the said Sche<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>5 per cent. in respect of goods<br \/>\nspecified in Schedule I,<br \/>\n(ii) 6 per cent. in respect of goods specified<br \/>\nin Schedule II,<br \/>\n(iii) 9 per cent. in respect of goods specified<br \/>\nin Schedule III,<br \/>\n(iv) 14 per cent. in respect of goods<br \/>\nspecified in Schedule IV,<br \/>\n(v) 1.5 per cent. in respect of goods<br \/>\nspecified in Schedule V, and<br \/>\n(vi) 0.125 per cent. in respect of goods<br \/>\nspecified in Schedule VI<br \/>\nappended to this notification (hereinafter<br \/>\nreferred to as the said Schedules), that shall<br \/>\nbe levied on intra-State supplies of goods, the<br \/>\ndescription of which is specified in the<br \/>\ncorresponding entry in column (3) of the said<br \/>\nSchedules, falling under the tariff item, sub-<br \/>\nheading, heading or Chapter, as the case may<br \/>\nbe, as specified in the corresponding entry in<br \/>\ncolumn (2) of the said Schedules.<br \/>\nS.<br \/>\nChapter\/<br \/>\n\/Heading\/Sub-<br \/>\nNo.<br \/>\nheading\/Tariff item<br \/>\n(1)<br \/>\n(2)<br \/>\n1.<br \/>\n0303<br \/>\n2.<br \/>\n0304<br \/>\n3.<br \/>\n0305<br \/>\nSchedule I &#8211; 2.5%<br \/>\nDescription of Goods<br \/>\n(3)<br \/>\nFish, frozen, excluding fish fillets and other fish meat of heading 0304<br \/>\nFish fillets and other<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>fit for human consumption<br \/>\nAquatic invertebrates other than crustaceans and molluscs, frozen,<br \/>\ndried, salted or in brine; smoked aquatic invertebrates other than<br \/>\ncrustaceans and molluscs, whether or not cooked before or during the<br \/>\nsmoking process: flours, meals and pellets of aquatic invertebrates<br \/>\nother than crustaceans and molluscs, fit for human consumption<br \/>\nUltra High Temperature (UHT) milk<br \/>\nMilk and cream, concentrated or containing added sugar or other<br \/>\nsweetening matter, including skimmed milk powder, milk food for<br \/>\nbabies [other than condensed milk]<br \/>\nCream, yogurt, kephir and other fermented or acidified milk and cream,<br \/>\nwhether or not concentrated or containing added sugar or other<br \/>\nsweetening matter or flavoured or containing added fruit, nuts or<br \/>\ncocoa<br \/>\nWhey, whether or not concentrated or containing added sugar or other<br \/>\nsweetening matter; products consisting of natural milk constituents,<br \/>\nwhether or not containing added sugar or other sweetening matter,<br \/>\nnot elsewhere specified or includ<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ir, horns, unworked<br \/>\nor simply prepared but not cut to shape; powder and waste of these<br \/>\nproducts.<br \/>\nCoral and similar materials, unworked or simply prepared but not<br \/>\notherwise worked; shells of molluscs, crustaceans or echinoderms and<br \/>\ncuttle-bone, unworked or simply prepared but not cut to shape,<br \/>\npowder and waste thereof.<br \/>\n684<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n20.<br \/>\n0510<br \/>\n21.<br \/>\n22.<br \/>\n7<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\n0511<br \/>\nAmbergris, castoreum, civet and musk; cantharides; bile, whether or<br \/>\nnot dried; glands and other animal products used in the preparation of<br \/>\npharmaceutical products, fresh, chilled, frozen or otherwise<br \/>\nprovisionally preserved.<br \/>\nAnimal products not elsewhere specified or included; dead animals of<br \/>\nChapter 1 or 3, unfit for human consumption, other than semen<br \/>\nincluding frozen semen.<br \/>\nHerb, bark, dry plant, dry root, commonly known as jaribooti and dry<br \/>\nflower<br \/>\nVegetables (uncooked or cooked by steaming or boiling in water),<br \/>\nfrozen<br \/>\nVegetables provisionally p<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nuts, provisionally preserved (for example, by sulphur<br \/>\ndioxide gas, in brine, in sulphur water or in other preservative<br \/>\nsolutions), but unsuitable in that state for immediate consumption<br \/>\nPeel of citrus fruit or melons (including watermelons), frozen, dried or<br \/>\nprovisionally preserved in brine, in sulphur water or in other<br \/>\npreservative solutions<br \/>\nCoffee, whether or not roasted or decaffeinated; coffee husks and<br \/>\nskins; coffee substitutes containing coffee in any proportion [other than<br \/>\ncoffee beans not roasted]<br \/>\nTea, whether or not flavoured [other than unprocessed green leaves of<br \/>\ntea]<br \/>\n37.<br \/>\n0903<br \/>\nMat\u00c3\u00c6\u0092\u00c2\u00a9<br \/>\n38.<br \/>\n0904<br \/>\nPepper of the genus Piper; dried or crushed or ground fruits of the<br \/>\ngenus Capsicum or of the genus Pimenta<br \/>\nVanilla<br \/>\n39.<br \/>\n0905<br \/>\n40.<br \/>\n0906<br \/>\nCinnamon and cinnamon-tree flowers<br \/>\n41.<br \/>\n0907<br \/>\nCloves (whole fruit, cloves and stems)<br \/>\n42.<br \/>\n0908<br \/>\nNutmeg, mace and cardamoms<br \/>\n43.<br \/>\n0909<br \/>\nSeeds of anise, badian, fennel, coriander, cumin or caraway; juniper<br \/>\nberries [other than of seed quality]<br \/>\n685<br \/>\nSERIES I No. 13\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> name<br \/>\nGrain sorghum put up in unit container and bearing a registered brand<br \/>\nname<br \/>\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra,<br \/>\nRagi] put up in unit container and bearing a registered brand name<br \/>\nWheat or meslin flour put up in unit container and bearing a registered<br \/>\nbrand name.<br \/>\nCereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye<br \/>\nflour, etc. put up in unit container and bearing a registered brand<br \/>\nname<br \/>\nCereal groats, meal and pellets, including suji and dalia, put up in unit<br \/>\ncontainer and bearing a registered brand name<br \/>\nCereal grains otherwise worked (for example, rolled, flaked, pearled,<br \/>\nsliced or kibbled), except rice of heading 1006; germ of cereals, whole,<br \/>\nrolled, flaked or ground [other than hulled cereal grains]<br \/>\nMeal, powder, flakes, granules and pellets of potatoes put up in unit<br \/>\ncontainer and bearing a registered brand name<br \/>\nMeal and powder of the dried leguminous vegetables of heading 0713<br \/>\n(pulses) [other than guar meal 1106 10 10 and <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>3.<br \/>\n1211<br \/>\n74.<br \/>\n1212<br \/>\n75.<br \/>\n1301<br \/>\n76.<br \/>\n1301<br \/>\n77.<br \/>\n1401<br \/>\n78.<br \/>\n1404 [other than<br \/>\n1404 90 10, 1404 90<br \/>\n40, 1404 90 50]<br \/>\n79.<br \/>\n1507<br \/>\n80.<br \/>\n1508<br \/>\n81.<br \/>\n1509<br \/>\n82.<br \/>\n1510<br \/>\n83.<br \/>\n1511<br \/>\n84.<br \/>\n1512<br \/>\n85.<br \/>\n1513<br \/>\n86.<br \/>\n1514<br \/>\n87.<br \/>\n1515<br \/>\n88.<br \/>\n1516<br \/>\nMango kernel, Niger seed, Kokam) whether or not broken, other than of<br \/>\nseed quality<br \/>\nFlour and meals of oil seeds or oleaginous fruits, other than those of<br \/>\nmustard<br \/>\nHop cones, dried, whether or not ground, powdered or in the form of<br \/>\npellets; lupulin<br \/>\nPlants and parts of plants (including seeds and fruits), of a kind used<br \/>\nprimarily in perfumery, in pharmacy or for insecticidal, fungicidal or<br \/>\nsimilar purpose, frozen or dried, whether or not cut, crushed or<br \/>\npowdered<br \/>\nLocust beans, seaweeds and other algae, sugar beet and sugar cane,<br \/>\nfrozen or dried, whether or not ground; fruit stones and kernels and<br \/>\nother vegetable products (including unroasted chicory roots of the<br \/>\nvariety Cichoriumintybussativum) of a kind used primarily for human<br \/>\nconsumption, not elsewhere specified or included<br \/>\nNatural gums, resins, gum<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> oils or fractions of heading 1509<br \/>\nPalm oil and its fractions, whether or not refined, but not chemically<br \/>\nmodified.<br \/>\nSunflower-seed, safflower or cotton-seed oil and fractions thereof,<br \/>\nwhether or not refined, but not chemically modified.<br \/>\nCoconut (copra), palm kernel or babassu oil and fractions thereof,<br \/>\nwhether or not refined, but not chemically modified.<br \/>\nRape, colza or mustard oil and fractions thereof, whether or not refined,<br \/>\nbut not chemically modified.<br \/>\nOther fixed vegetable fats and oils (including jojoba oil) and their<br \/>\nfractions, whether or not refined, but not chemically modified.<br \/>\nVegetable fats and oils and their fractions, partly or wholly<br \/>\nhydrogenated, inter-esterified, re-esterified or elaidinised, whether or<br \/>\nnot refined, but not further prepared.<br \/>\n687<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\n89.<br \/>\n1517<br \/>\n90.<br \/>\n1518<br \/>\nEdible mixtures or preparations of vegetable fats or vegetable oils or<br \/>\nof fractions of different vegetable fats o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ts<br \/>\nSweetmeats<br \/>\nIce and snow<br \/>\nFlours, meals and pellets, of meat or meat offal, of fish or of<br \/>\ncrustaceans, molluscs or other aquatic invertebrates, unfit for human<br \/>\nconsumption; greaves<br \/>\nResidues of starch manufacture and similar residues, beet-pulp,<br \/>\nbagasse and other waste of sugar manufacture, brewing or distilling<br \/>\ndregs and waste, whether or not in the form of pellets<br \/>\nOil-cake and other solid residues, whether or not ground or in the form<br \/>\nof pellets, resulting from the extraction of soyabean oil [other than<br \/>\naquatic feed including shrimp feed and prawn feed, poultry feed &#038;<br \/>\ncattle feed, including grass, hay &#038; straw, supplement &#038; husk of<br \/>\npulses, concentrates &#038; additives, wheat bran &#038; de-oiled cake]<br \/>\nOil-cake and other solid residues, whether or not ground or in the form<br \/>\nof pellets, resulting from the extraction of ground-nut oil [other than<br \/>\naquatic feed including shrimp feed and prawn feed, poultry feed &#038;<br \/>\ncattle feed, including grass, hay &#038; straw, supplement &#038; husk of<br \/>\npulses, concentrates &#038; <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nrefining of crude oil]<br \/>\nNatural graphite.<br \/>\nNatural sands of all kinds, whether or not coloured, other than metal<br \/>\nbearing sands of Chapter 26.<br \/>\nQuartz (other than natural sands); quartzite, whether or not roughly<br \/>\ntrimmed or merely cut, by sawing or otherwise, into blocks or slabs of<br \/>\na rectangular (including square) shape.<br \/>\nKaolin and other kaolinic clays, whether or not calcined.<br \/>\nOther clays (not including expanded clays of heading 6806),<br \/>\nandalusite, kyanite and sillimanite, whether or not calcined; mullite;<br \/>\nchamotte or dinas earths.<br \/>\nChalk.<br \/>\nNatural calcium phosphates, natural aluminium calcium phosphates<br \/>\nand phosphatic chalk.<br \/>\nNatural barium sulphate (barytes); natural barium carbonate<br \/>\n(witherite), whether or not calcined, other than barium oxide of<br \/>\nheading 2816.<br \/>\nSiliceous fossil meals (for example, kieselguhr, tripolite and diatomite)<br \/>\nand similar siliceous earths, whether or not calcined, of an apparent<br \/>\nspecific gravity of 1 or less.<br \/>\nPumice stone; emery; natural corundum, natural garnet an<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ed or sintered, including dolomite<br \/>\nroughly trimmed or merely cut, by sawing or otherwise, into blocks or<br \/>\nslabs of a rectangular (including square) shape; dolomite ramming mix.<br \/>\n2518 10 dolomite, Not calcined or sintered<br \/>\nNatural magnesium carbonate (magnesite); fused magnesia; dead-<br \/>\nburned (sintered) magnesia, whether or not containing small<br \/>\nquantities of other oxides added before sintering; other magnesium<br \/>\noxide, whether or not pure.<br \/>\n689<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n(2)<br \/>\n129.<br \/>\n2520<br \/>\n130.<br \/>\n2521<br \/>\n131.<br \/>\n2522<br \/>\n132.<br \/>\n2524<br \/>\n133.<br \/>\n2525<br \/>\n134.<br \/>\n2526<br \/>\n135.<br \/>\n2528<br \/>\n136.<br \/>\n2529<br \/>\n137.<br \/>\n2530<br \/>\n138.<br \/>\n26 [other than<br \/>\n2619, 2620, 2621]<br \/>\n139.<br \/>\n2601<br \/>\n140.<br \/>\n2602<br \/>\n(3)<br \/>\nGypsum; anhydrite; plasters (consisting of calcined gypsum or calcium<br \/>\nsulphate) whether or not coloured, with or without small quantities of<br \/>\naccelerators or retarders.<br \/>\nLimestone flux; limestone and other calcareous stone, of a kind used<br \/>\nfor the manufacture of lime or cement.<br \/>\nQuicklime, slaked lime and hydraulic <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nManganese ores and concentrates, including ferruginous manganese<br \/>\nores and concentrates with a manganese content of 20% or more,<br \/>\ncalculated on the dry weight.<br \/>\nCopper ores and concentrates.<br \/>\n141.<br \/>\n2603<br \/>\n142.<br \/>\n2604<br \/>\nNickel ores and concentrates.<br \/>\n143.<br \/>\n2605<br \/>\nCobalt ores and concentrates.<br \/>\n144.<br \/>\n2606<br \/>\nAluminium ores and concentrates.<br \/>\n145.<br \/>\n2607<br \/>\n146.<br \/>\n2608<br \/>\nLead ores and concentrates.<br \/>\nZinc ores and concentrates.<br \/>\n147.<br \/>\n2609<br \/>\nTin ores and concentrates.<br \/>\n148.<br \/>\n2610<br \/>\n149.<br \/>\n2611<br \/>\n150.<br \/>\n2612<br \/>\n151.<br \/>\n2613<br \/>\n152.<br \/>\n2614<br \/>\n153.<br \/>\n2615<br \/>\n154.<br \/>\n2616<br \/>\nChromium ores and concentrates.<br \/>\nTungsten ores and concentrates.<br \/>\nUranium or thorium ores and concentrates.<br \/>\nMolybdenum ores and concentrates.<br \/>\nTitanium ores and concentrates.<br \/>\nNiobium, tantalum, vanadium or zirconium ores and concentrates.<br \/>\nPrecious metal ores and concentrates.<br \/>\n155.<br \/>\n2617<br \/>\nOther ores and concentrates<br \/>\n690<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n(2)<br \/>\n156.<br \/>\n2618<br \/>\n157.<br \/>\n27<br \/>\n158.<br \/>\n2701<br \/>\n159.<br \/>\n2702<br \/>\n160.<br \/>\n2703<br \/>\n161.<br \/>\n2704<br \/>\n162.<br \/>\n2705<br \/>\n163.<br \/>\n164.<br \/>\n2706<br \/>\n27<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>166.<br \/>\n28<br \/>\n167.<br \/>\n28<br \/>\n168.<br \/>\n28<br \/>\n169.<br \/>\n28<br \/>\n170.<br \/>\n2805 11<br \/>\nNuclear grade sodium<br \/>\n171.<br \/>\n2845<br \/>\n172.<br \/>\n2853<br \/>\n173.<br \/>\n30<br \/>\n174.<br \/>\n3002, 3006<br \/>\n175.<br \/>\n30<br \/>\n176.<br \/>\n30<br \/>\nHeavy water and other nuclear fuels<br \/>\nCompressed air<br \/>\nInsulin<br \/>\nAnimal or Human Blood Vaccines<br \/>\nDiagnostic kits for detection of all types of hepatitis<br \/>\nDesferrioxamine injection or deferiprone<br \/>\n177.<br \/>\n30<br \/>\nCyclosporin<br \/>\n178.<br \/>\n30<br \/>\n179.<br \/>\n30<br \/>\n180.<br \/>\n30<br \/>\n181.<br \/>\n30<br \/>\n182.<br \/>\n3101<br \/>\nMedicaments (including veterinary medicaments) used in bio-chemic<br \/>\nsystems and not bearing a brand name<br \/>\nOral re-hydration salts<br \/>\nDrugs or medicines including their salts and esters and diagnostic test<br \/>\nkits, specified in List 1 appended to this Schedule<br \/>\nFormulations manufactured from the bulk drugs specified in List 2<br \/>\nappended to this Schedule<br \/>\nAll goods i.e. animal or vegetable fertilisers or organic fertilisers put up<br \/>\nin unit containers and bearing a brand name<br \/>\nWattle extract, quebracho extract, chestnut extract<br \/>\nEnzymatic preparations for pre-tanning<br \/>\n183.<br \/>\n32<br \/>\n184.<br \/>\n3202<br \/>\n185.<br \/>\n3307 41 00<br \/>\nAgarbatti<br \/>\n186.<br \/>\n3402<br \/>\nSulphonated cast<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>shaws<br \/>\nErasers<br \/>\nRaw hides and skins of bovine (including buffalo) or equine animals<br \/>\n(fresh, or salted, dried, limed, pickled or otherwise preserved, but not<br \/>\ntanned, parchment-dressed or further prepared), whether or not<br \/>\ndehaired or split<br \/>\nRaw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or<br \/>\notherwise preserved, but not tanned, parchment-dressed or further<br \/>\nprepared), whether or not with wool on or split<br \/>\nOther raw hides and skins (fresh, or salted, dried, limed, pickled or<br \/>\notherwise preserved, but not tanned, parchment-dressed or further<br \/>\nprepared), whether or not dehaired or split<br \/>\nTanned or crust hides and skins of bovine (including buffalo) or equine<br \/>\nanimals, without hair on, whether or not split, but not further prepared<br \/>\nTanned or crust skins of sheep or lambs, without wool on, whether or<br \/>\nnot split, but not further prepared<br \/>\nTanned or crust hides and skins of other animals, without wool or hair<br \/>\non, whether or not split, but not further prepared<br \/>\nWood in chips or particles<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e<br \/>\nCotton yarn [other than khadi yarn]<br \/>\nWoven fabrics of cotton<br \/>\nAll goods i.e. flax, raw or processed but not spun; flax tow and waste<br \/>\n(including yarn waste and garneted stock)<br \/>\nTrue hemp (Cannabis sativa L), raw or processed but not spun; tow<br \/>\nand waste of true hemp (including yarn waste and garneted stock)<br \/>\nAll goods i.e. textile bast fibres [other than jute fibres, raw or<br \/>\nprocessed but not spun]; tow and waste of these fibres (including yarn<br \/>\nwaste and garneted stock)<br \/>\nAll goods [other than coconut coir fibre] including yarn of flax, jute,<br \/>\nother textile bast fibres, other vegetable textile fibres; paper yarn<br \/>\nWoven fabrics of other vegetable textile fibres, paper yarn<br \/>\nWoven fabrics of manmade textile materials<br \/>\nWoven fabrics of manmade staple fibres<br \/>\nCoir mats, matting and floor covering<br \/>\nEmbroidery or zari articles, that is to say,- imi, zari, kasab, saima,<br \/>\ndabka, chumki, gotasitara, naqsi, kora, glass beads, badla, glzal<br \/>\nKnitted or crocheted fabrics [All goods]<br \/>\nArticles of apparel and clothi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>vegetables other than farm<br \/>\ntype machinery and parts thereof<br \/>\nFollowing renewable energy devices &#038; parts for their manufacture<br \/>\n(a) Bio-gas plant<br \/>\n(b) Solar power based devices<br \/>\n(c) Solar power generating system<br \/>\n(d) Wind mills, Wind Operated Electricity Generator (WOEG)<br \/>\n693<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n235.<br \/>\n8601<br \/>\n236.<br \/>\n8602<br \/>\n237.<br \/>\n8603<br \/>\n238.<br \/>\n8604<br \/>\n239.<br \/>\n8605<br \/>\n240.<br \/>\n8606<br \/>\n241.<br \/>\n8607<br \/>\n242.<br \/>\n8608<br \/>\n243.<br \/>\n8713<br \/>\n244.<br \/>\n8802<br \/>\n245.<br \/>\n8803<br \/>\n246.<br \/>\n8901<br \/>\n247.<br \/>\n8902<br \/>\n248.<br \/>\n8904<br \/>\n249.<br \/>\n8905<br \/>\n250.<br \/>\n8906<br \/>\n251.<br \/>\n8907<br \/>\n252.<br \/>\nAny chapter<br \/>\n253.<br \/>\n90<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(3)<br \/>\n(e) Waste to energy plants\/devices<br \/>\n(f) Solar lantern\/solar lamp<br \/>\n(g) Ocean waves\/tidal waves energy devices\/plants<br \/>\nRail locomotives powered from an external source of electricity or by<br \/>\nelectric accumulators<br \/>\nOther rail locomotives; locomotive tenders; such as Diesel-electric<br \/>\nlocomotives, Steam locomotives and tenders thereof<br \/>\nSelf-propelled railway or tramway coaches, vans and trucks, other than<br \/>\nthose of heading 8604<br \/>\nRailway or tramway <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>se.<br \/>\nParts of goods of heading 8802<br \/>\nCruise ships, excursion boats, ferry-boats, cargo ships, barges and<br \/>\nsimilar vessels for the transport of persons or goods<br \/>\nFishing vessels; factory ships and other vessels for processing or<br \/>\npreserving fishery products<br \/>\nTugs and pusher craft<br \/>\nLight-vessels, fire-floats, dredgers, floating cranes and other vessels<br \/>\nthe navigability of which is subsidiary to their main function; floating<br \/>\ndocks; floating or submersible drilling or production platforms<br \/>\nOther vessels, including warships and lifeboats other than rowing<br \/>\nboats<br \/>\nOther floating structures (for example, rafts, tanks, coffer-dams,<br \/>\nlanding-stages, buoys and beacons)<br \/>\nParts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907<br \/>\nCoronary stents and coronary stent systems for use with cardiac<br \/>\ncatheters<br \/>\n254.<br \/>\n90 or any other<br \/>\nArtificial kidney<br \/>\nChapter<br \/>\n255.<br \/>\n90 or 84<br \/>\n256.<br \/>\n90 or any other<br \/>\nChapter<br \/>\n694<br \/>\nDisposable sterilized dialyzer or micro barrier of artificial kidney<br \/>\nParts of the following goods, namely:-<br \/>\n(i) C<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>se.<br \/>\nList 1 [See S. No. 180 of the Schedule I]<br \/>\n(8) BCG vaccine, Iopromide, Iotrolan<br \/>\n(9) Chlorambucil<br \/>\n(10) Chorionic Gonadotrophin<br \/>\n(11) Clindamycin<br \/>\n(12) Cyclophosphamide<br \/>\n(13) Dactinomycin<br \/>\n(14) Daunorubicin<br \/>\n(15) Desferrioxamine<br \/>\n(16) Dimercaprol<br \/>\n(17) Disopyramide phosphate<br \/>\n(18) Dopamine<br \/>\n(19) Eptifibatide<br \/>\n(20) Glucagon<br \/>\n(21) Hydroxyurea<br \/>\n(22) Isoprenaline<br \/>\n(23) Isoflurane<br \/>\n(24) Lactulose<br \/>\n(25) Lomustine<br \/>\n(26) Latanoprost<br \/>\n(27) Melphalan<br \/>\n(28) Mesna<br \/>\n695<br \/>\nSERIES I No. 13<br \/>\n(29) Methotrexate<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(30) MMR (Measles, mumps and rubella) vaccine<br \/>\n(31) Mustin Hydrochloride<br \/>\n(32) Pancuronium Bromide<br \/>\n(33) Praziquantel<br \/>\n(34) Protamine<br \/>\n(35) Quinidine<br \/>\n(36) Sodium Cromoglycate spin caps and cartridges<br \/>\n(37) Sodium Hyalauronatesterile 1% and 1.4% solution<br \/>\n(38) Somatostatin<br \/>\n(39) Strontium Chloride (85Sr.)<br \/>\n(40) Thioguanine<br \/>\n(41) Tobramycin<br \/>\n(42) TetanusImmunoglobin<br \/>\n(43) Typhoid Vaccines:<br \/>\na. VI Antigen of Salmonella Typhi, and<br \/>\nb. Ty2la cells and attenuated non-<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>No. 3)<br \/>\n(76) Cytosine Arabinoside (Cytarabine);<br \/>\n(77) Vinblastine Sulphate<br \/>\n(78) Vincristine;<br \/>\n(79) Eurocollins Solution;<br \/>\n(80) Everolimus tablets\/dispersible tablets;<br \/>\n(81) Poractant alfa<br \/>\n(82) Troponin-I whole blood test kit;<br \/>\n(83) Blower\/mister kit for beating heart surgery;<br \/>\n(84) Fluoro Enzyme Immunoassay Diagnostic kits.<br \/>\n(85) Tablet Telbivudine<br \/>\n(86) Injection Exenatide<br \/>\n(87) DTaP-IPV-Hibor PRP-T combined Vaccine<br \/>\n(88) Pneumococcal-7 Valent Conjugate Vaccine (Diphtheria CRM197 Protein)<br \/>\n(89) Injection Thyrotropin Alfa<br \/>\n(90) Injection Omalizumab.<br \/>\n(91) Abatacept<br \/>\n30TH JUNE, 2017<br \/>\n(92) Daptomycin<br \/>\n(93) Entacevir<br \/>\n(94) Fondaparinux Sodium<br \/>\n(95) Influenza Vaccine<br \/>\n(96) Ixabepilone<br \/>\n(97) Lapatinib<br \/>\n(98) Pegaptanib Sodium injection<br \/>\n(99) Suntinib Malate<br \/>\n(100) Tocilizumab<br \/>\n(101) Agalsidase Beta<br \/>\n(102) Anidulafungin<br \/>\n(103) Capsofungin acetate<br \/>\n(104) Desflurane USP<br \/>\n(105) Heamostatic Matrix with Gelatin and human Thrombin<br \/>\n(106) Imiglucerase<br \/>\n(107) Maraviroc<br \/>\n(108) Radiographic contrast media (Sodium and Meglumine ioxita<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ension<br \/>\n(134) Blood group sera<br \/>\n(135) Botulinum Toxin Type A<br \/>\n(136) Burn therapy dressing soaked in gel<br \/>\n(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders<br \/>\n(138) Bovine Albumin<br \/>\n(139) Bretyleum Tossylate<br \/>\n(140) Calcium Disodium Edetate<br \/>\n(141) Carmustine<br \/>\n(142) Cesium Tubes<br \/>\n(143) Calcium folinate<br \/>\n(144) Cholestyramine<br \/>\n(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)<br \/>\n(146) Cobalt-60<br \/>\n(147) Corticotrophin<br \/>\n(148) Cyanamide<br \/>\n(149) Diagnostic Agent for Detection of Hepatitis B Antigen<br \/>\n(150) Diagnostic kits for detection of HIV antibodies<br \/>\n(151) Diphtheria Antitoxin sera<br \/>\n(152) Diazoxide<br \/>\n(153) Edrophonium<br \/>\n(154) Enzyme linked Immunoabsorbent Assay kits [ELISA KITS]<br \/>\n(155) Epirubicin<br \/>\n(156) Fibrinogen<br \/>\n(157) Floxuridine<br \/>\n(158) Flucytosin<br \/>\n(159) Flecainide<br \/>\n(160) Fludarabine Phosphate<br \/>\n(161) Foetal Bovine Serum (FBS)<br \/>\n(162) Gadolinium DTPA Dimeglumine<br \/>\n(163) Gallium Citrate<br \/>\n(164) Gasgangrene Anti-Toxin Serum<br \/>\n(165) Goserlin Acetate<br \/>\n(166) Hepatitis B <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>st agent<br \/>\n(189) Normal Human serum Albumin<br \/>\n(190) Penicillamine<br \/>\n(191) Pentamidine<br \/>\n(192) Penicillinase<br \/>\n(193) Poliomyelitis vaccine (inactivated and live)<br \/>\n(194) Potassium Aminobenzoate<br \/>\n(195) Porcine Insulin Zinc Suspension<br \/>\n(196) Prednimustine<br \/>\n(197) Porcine and Bovine insulin<br \/>\n(198) Purified Chick Embryo Cell Rabies Vaccine<br \/>\n(199) Pyridostigmine<br \/>\n(200) Pneumocystis cariniil F kits<br \/>\n(201) Prostaglandin E1 (PGE1)<br \/>\n(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone,<br \/>\nCortisol, L. H., FSH and Digoxin)<br \/>\n(203) Radioisotope TI 201<br \/>\ni. Rabbit brains thromboplastin for PT test<br \/>\nii. Reagent for PT tests<br \/>\niii. Human Thrombin for TT tests<br \/>\n(204) Rabies immune globulin of equine origin<br \/>\n(205) Sevoflurane<br \/>\n(206) Recuronium Bromide<br \/>\n(207) Septopal beads and chains<br \/>\n(208) Sodium Arsenate<br \/>\n(209) Freeze Dried Form of Human Follicle Stimulating and Luteinising Hormones<br \/>\n(210) Solution of Nucleotides and Nucliosides<br \/>\n699<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n3<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>1) Hydrocortisone<br \/>\n(12) Idoxuridine<br \/>\n(13) Acetazolamide<br \/>\n(14) Atropine<br \/>\n(15) Homatroprn<br \/>\n(16) Chloroquine<br \/>\n(17) Amodiaquine<br \/>\n(18) Quinine<br \/>\n(19) Pyrimethamine<br \/>\n700<br \/>\n(20) Sulfametho pyrezine<br \/>\n(21) Diethyl Carbamazine<br \/>\n(22) Arteether or formulation of artemisinin.<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nList 3 [See S.No.257 of the Schedule I]<br \/>\n(A) (1) Braille writers and braille writing instruments<br \/>\n(2) Hand writing equipment Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli,<br \/>\nBraille Erasers<br \/>\n(3) Canes, Electronic aids like the Sonic Guide<br \/>\n(4) Optical, Environmental Sensors<br \/>\n(5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or<br \/>\nBraille calculator<br \/>\n(6) Geometrical aids like combined Graph and Mathematical Demonstration Board, Braille<br \/>\nProtractors, Scales, Com- passes and Spar Wheels<br \/>\n(7) Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, gauge<br \/>\nblocks Levels, Rules, Rule<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e canes<br \/>\n(6) Technical aids for education, rehabilitation, vocational training and employment of the blind<br \/>\nsuch as Braille typewriters, braille watches, teaching and learning aids, games and other<br \/>\ninstruments and vocational aids specifically adapted for use of the blind<br \/>\n(7) Assistive listening devices, audiometers<br \/>\n(8) External catheters, special jelly cushions to prevent bed sores, stair lift, urine collection bags<br \/>\n(9) Instruments and implants for severely physically handicapped patients and joints replacement<br \/>\nand spinal instru- ments and implants including bone cement.<br \/>\nSchedule II &#8211; 6%<br \/>\nS.<br \/>\nNo.<br \/>\nChapter\/Heading\/Sub-<br \/>\n-heading\/Tariff item<br \/>\n(1)<br \/>\n(2)<br \/>\n1.<br \/>\n01012100, 010129<br \/>\nLive horses<br \/>\n2.<br \/>\n0202<br \/>\n3.<br \/>\n0203<br \/>\n4.<br \/>\n0204<br \/>\n5.<br \/>\n0205<br \/>\nDescription of Goods<br \/>\n(3)<br \/>\nMeat of bovine animals, frozen and put up in unit containers<br \/>\nMeat of swine, frozen and put up in unit containers<br \/>\nMeat of sheep or goats, frozen and put up in unit containers<br \/>\nMeat of horses, asses, mules or hinnies, frozen and put up in unit<br \/>\ncontainers<br \/>\n701<br \/>\n702<br \/>\nS<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>t<br \/>\nup in unit containers<br \/>\nButter and other fats (i.e. ghee, butter oil, etc.) and oils derived<br \/>\nfrom milk; dairy spreads<br \/>\nCheese<br \/>\nBrazil nuts, dried, whether or not shelled or peeled<br \/>\nOther nuts, dried, whether or not shelled or peeled, such as<br \/>\nAlmonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts<br \/>\n(Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.)<br \/>\n[other than dried areca nuts]<br \/>\nDates, figs, pineapples, avocados, guavas, mangoes and<br \/>\nmangosteens, dried<br \/>\nFruit, dried, other than that of headings 0801 to 0806; mixtures of<br \/>\nnuts or dried fruits of Chapter 8<br \/>\nStarches; inulin<br \/>\nPig fats (including lard) and poultry fat, other than that of heading<br \/>\n0209 or 1503<br \/>\nFats of bovine animals, sheep or goats, other than those of heading<br \/>\n1503<br \/>\nLard stearin, lard oil, oleo stearin, oleo-oil and tallow oil, not<br \/>\nemulsified or mixed or otherwise prepared<br \/>\nFats and oils and their fractions, of fish or marine mammals,<br \/>\nwhether or not refined, but not chemically modified<br \/>\nWool grease and fatty subs<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>3.<br \/>\n44.<br \/>\n45.<br \/>\n2009<br \/>\n2101 30<br \/>\n2102<br \/>\n2103 [other than 2103<br \/>\n90 10, 2103 90 30, 2103<br \/>\n90 40]<br \/>\n2106<br \/>\n46.<br \/>\n2106 90<br \/>\nvegetable fats or oils or of fractions of different fats or oils of this<br \/>\nchapter, not elsewhere specified of included<br \/>\nSausages and similar products, of meat, meat offal or blood; food<br \/>\npreparations based on these products<br \/>\nOther prepared or preserved meat, meat offal or blood<br \/>\nExtracts and juices of meat, fish or crustaceans, molluscs or other<br \/>\naquatic invertebrates<br \/>\nPrepared or preserved fish; caviar and caviar substitutes prepared<br \/>\nfrom fish eggs<br \/>\nCrustaceans, molluscs and other aquatic invertebrates prepared or<br \/>\npreserved<br \/>\nVegetables, fruit, nuts and other edible parts of plants, prepared or<br \/>\npreserved by vinegar or acetic acid<br \/>\nTomatoes prepared or preserved otherwise than by vinegar or<br \/>\nacetic acid<br \/>\nMushrooms and truffles, prepared or preserved otherwise than by<br \/>\nvinegar or acetic acid<br \/>\nOther vegetables prepared or preserved otherwise than by vinegar<br \/>\nor acetic acid, frozen, other than products of h<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>and extracts,<br \/>\nessences and concentrates thereof<br \/>\nYeasts and prepared baking powders<br \/>\nSauces and preparations therefor [other than Curry paste;<br \/>\nmayonnaise and salad dressings; mixed condiments and mixed<br \/>\nseasoning<br \/>\nTexturised vegetable proteins (soya bari) and Bari made of pulses<br \/>\nincluding mungodi<br \/>\nNamkeens, bhujia, mixture, chabena and<br \/>\npreparations in ready for consumption form<br \/>\nFruit pulp or fruit juice based drinks<br \/>\n47.<br \/>\n2202 90 10<br \/>\nSoya milk drinks<br \/>\n48.<br \/>\n2202 90 20<br \/>\n49.<br \/>\n2202 90 90<br \/>\n50.<br \/>\n2202 90 30<br \/>\nsimilar edible<br \/>\nTender coconut water put up in unit container and bearing a<br \/>\nregistered brand name<br \/>\nBeverages containing milk<br \/>\n703<br \/>\n(1)<br \/>\nSERIES I No. 13<br \/>\n(2)<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(3)<br \/>\n51.<br \/>\n2515 12 10<br \/>\nMarble and travertine blocks<br \/>\n52.<br \/>\n2516<br \/>\nGranite blocks<br \/>\n53.<br \/>\n54.<br \/>\n28<br \/>\n55.<br \/>\n28<br \/>\n56.<br \/>\n2222<br \/>\n28<br \/>\nAnaesthetics<br \/>\nPotassium Iodate<br \/>\nSteam<br \/>\n28<br \/>\nunder serial number 1(f) of<br \/>\n57.<br \/>\n2801 20<br \/>\n58.<br \/>\n2847<br \/>\n59.<br \/>\n29<br \/>\n60.<br \/>\n61.<br \/>\n62.<br \/>\n20<br \/>\n63.<br \/>\n64.<br \/>\n65.<br \/>\n69<br \/>\n3001<br \/>\n3002<br \/>\n3003<br \/>\n3004<br \/>\n3005<br \/>\n3006<br \/>\n66.<br \/>\n3102<br \/>\n67.<br \/>\n3103<br \/>\n68.<br \/>\n3104<br \/>\nMic<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rophylactic uses, not put up in<br \/>\nmeasured doses or in forms or packings for retail sale, including<br \/>\nAyurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems<br \/>\nmedicaments<br \/>\nMedicaments (excluding goods of heading 30.02, 30.05 or 30.06)<br \/>\nconsisting of mixed or unmixed products for therapeutic or<br \/>\nprophylactic uses, put up in measured doses (including those in<br \/>\nthe form of transdermal administration systems) or in forms or<br \/>\npackings for retail sale, including Ayurvaedic, Unani, homoeopathic<br \/>\nsiddha or Bio-chemic systems medicaments, put up for retail sale<br \/>\nWadding, gauze, bandages and similar articles (for example,<br \/>\ndressings, adhesive plasters, poultices), impregnated or coated<br \/>\nwith pharmaceutical substances or put up in forms or packings for<br \/>\nretail sale for medical, surgical, dental or veterinary purposes<br \/>\nPharmaceutical goods specified in Note 4 to this Chapter [i.e.<br \/>\nSterile surgical catgut, similar sterile suture materials (including<br \/>\nsterile absorbable surgical or dental yarns) and sterile ti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>in<br \/>\npackages of a gross weight not exceeding 10 kg, other than those<br \/>\nwhich are clearly not to be used as fertilizers<br \/>\nFountain pen ink<br \/>\nBall pen ink<br \/>\nTooth powder<br \/>\nOdoriferous preparations which operate by burning [other than<br \/>\nagarbattis]<br \/>\nFollowing goods namely:-<br \/>\na. Menthol and menthol crystals,<br \/>\nb. Peppermint (Mentha Oil),<br \/>\nc. Fractionated\/de-terpenated mentha oil (DTMO),<br \/>\nd. De-mentholised oil (DMO),<br \/>\ne. Spearmint oil,<br \/>\nf. Mentha piperita oil<br \/>\nCandles, tapers and the like<br \/>\nPhotographic plates and film for x-ray for medical use<br \/>\nPhotographic plates and films, exposed and developed, other than<br \/>\ncinematographic film<br \/>\nPhotographic plates and films, exposed and developed, whether or<br \/>\nnot incorporating sound track or consisting only of sound track,<br \/>\nother than feature films.<br \/>\nSilicon wafers<br \/>\nAll diagnostic kits and reagents<br \/>\nFeeding bottles<br \/>\n79.<br \/>\n3818<br \/>\n80.<br \/>\n3822<br \/>\n81.<br \/>\n3926<br \/>\n82.<br \/>\n3926<br \/>\nPlastic beads<br \/>\n83.<br \/>\n4007<br \/>\nLatex Rubber Thread<br \/>\n84.<br \/>\n4014<br \/>\n85.<br \/>\n4015<br \/>\n86.<br \/>\n4107<br \/>\n18<br \/>\n87.<br \/>\n4112<br \/>\n88.<br \/>\n4113<br \/>\n68<br \/>\n89.<br \/>\n4114<br \/>\n90.<br \/>\n4115<br \/>\nNipples of feeding bottl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>, powder and flour<br \/>\n705<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n91.<br \/>\n(2)<br \/>\n4203<br \/>\n92.<br \/>\n44 or any<br \/>\nChapter<br \/>\n93.<br \/>\n4404<br \/>\n94.<br \/>\n4405<br \/>\n95.<br \/>\n4406<br \/>\n96.<br \/>\n4408<br \/>\n97.<br \/>\n4415<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(3)<br \/>\n4421<br \/>\n4501<br \/>\nGloves specially designed for use in sports<br \/>\nThe following goods, namely:<br \/>\na. Cement Bonded Particle Board;<br \/>\nb. Jute Particle Board;<br \/>\nc. Rice Husk Board;<br \/>\nd. Glass-fibre Reinforced Gypsum Board (GRG)<br \/>\ne. Sisal-fibre Boards;<br \/>\nf. Bagasse Board; and<br \/>\ng. Cotton Stalk Particle Board<br \/>\nh. Particle\/fibre board manufactured from agricultural crop<br \/>\nresidues<br \/>\nHoopwood; split poles; piles, pickets and stakes of wood, pointed<br \/>\nbut not sawn lengthwise; wooden sticks, roughly trimmed but not<br \/>\nturned, bent or otherwise worked, suitable for the manufacture of<br \/>\nwalking-sticks, umbrellas, tool handles or the like<br \/>\nWood wool; wood flour<br \/>\nRailway or tramway sleepers (cross-ties) of wood<br \/>\nSheets for veneering (including those obtained by slicing laminated<br \/>\nwood), for plywood or for similar laminated wood and other wood,<br \/>\ns<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ructures, Parts of domestic decorative<br \/>\narticles used as tableware and kitchenware [other than Wood<br \/>\npaving blocks, articles of densified wood not elsewhere included or<br \/>\nspecified, Parts of domestic decorative articles used as tableware<br \/>\nand kitchenware]<br \/>\nNatural cork, raw or simply prepared<br \/>\nPlaits and similar products of plaiting materials, whether or not<br \/>\nassembled into strips; plaiting materials, plaits and similar<br \/>\nproducts of plaiting materials, bound together in parallel strands or<br \/>\nwoven, in sheet form, whether or not being finished articles (for<br \/>\nexample, mats matting, screens) of vegetables materials such as of<br \/>\nBamboo, of rattan, of Other Vegetable materials<br \/>\n98.<br \/>\n4416<br \/>\n99.<br \/>\n4417<br \/>\n100.<br \/>\n4420<br \/>\n101.<br \/>\n102.<br \/>\n103.<br \/>\n4601<br \/>\n706<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n104.<br \/>\n(2)<br \/>\n4602<br \/>\n105.<br \/>\n4701<br \/>\n106.<br \/>\n4702<br \/>\n107.<br \/>\n4703<br \/>\n108.<br \/>\n4704<br \/>\n109.<br \/>\n4705<br \/>\n110.<br \/>\n4706<br \/>\n111.<br \/>\n4707<br \/>\n112.<br \/>\n4802<br \/>\n113.<br \/>\n4804<br \/>\n114.<br \/>\n4805<br \/>\n115.<br \/>\n4806 20 00<br \/>\n116.<br \/>\n4806 40 10<br \/>\n117.<br \/>\n4807<br \/>\n118.<br \/>\n4808<br \/>\n119.<br \/>\n4810<br \/>\n120.<br \/>\n4811<br \/>\n121.\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>aperboard, in rolls or sheets, not<br \/>\nfurther worked or processed than as specified in Note 3 to this<br \/>\nChapter<br \/>\nGreaseproof papers<br \/>\nGlassine papers<br \/>\nComposite paper and paperboard (made by sticking flat layers of<br \/>\npaper or paperboard together with an adhesive), not surface-<br \/>\ncoated or impregnated, whether or not internally reinforced, in rolls<br \/>\nor sheets<br \/>\nPaper and paperboard, corrugated (with or without glued flat<br \/>\nsurface sheets), creped, crinkled, embossed or perforated, in rolls<br \/>\nor sheets, other than paper of the kind described in heading 4803<br \/>\nPaper and paperboard, coated on one or both sides with kaolin<br \/>\n(China clay) or other inorganic substances, with or without a<br \/>\nbinder, and with no other coating, whether or not surface-coloured,<br \/>\nsurface-decorated or printed, in rolls or rectangular (including<br \/>\nsquare) sheets of any size<br \/>\nAseptic packaging paper<br \/>\nBoxes, pouches, wallets and writing compendiums, of paper or<br \/>\npaperboard, containing an assortment of paper stationery<br \/>\nCartons, boxes and cases of corr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nts of title<br \/>\nTransfers (decalcomanias)<br \/>\nPrinted or illustrated postcards; printed cards bearing personal<br \/>\ngreetings, messages or announcements, whether or not illustrated,<br \/>\nwith or without envelopes or trimmings<br \/>\nCalendars of any kind, printed, including calendar blocks<br \/>\nOther printed matter, including printed pictures and photographs;<br \/>\nsuch as Trade advertising material, Commercial catalogues and the<br \/>\nlike, printed Posters, Commercial catalogues, Printed inlay cards,<br \/>\nPictures, designs and photographs, Plan and drawings for<br \/>\narchitectural engineering, industrial, commercial, topographical or<br \/>\nsimilar purposes reproduced with the aid of computer or any other<br \/>\ndevices<br \/>\nWadding of textile materials and articles thereof; such as<br \/>\nAbsorbent cotton wool<br \/>\nFelt, whether or not impregnated, coated, covered or laminated<br \/>\nNonwovens, whether or not impregnated, coated, covered or<br \/>\nlaminated<br \/>\nRubber thread and cord, textile covered; textile yarn, and strip and<br \/>\nthe like of heading 5404 or 5405, impregnated, coated,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s and other textile floor coverings, woven, not tufted or<br \/>\nflocked, whether or not made up, including &#8220;Kelem&#8221;, &#8220;Schumacks&#8221;,<br \/>\n&#8220;Karamanie&#8221; and similar hand-woven rugs<br \/>\nCarpets and other textile floor coverings, tufted, whether or not<br \/>\nmade up<br \/>\n136.<br \/>\n5604<br \/>\n137.<br \/>\n5605<br \/>\n138.<br \/>\n139.<br \/>\n5607<br \/>\n140.<br \/>\n5608<br \/>\n141.<br \/>\n5609<br \/>\n142.<br \/>\n5701<br \/>\n143.<br \/>\n5702<br \/>\n144.<br \/>\n5703<br \/>\n708<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n145.<br \/>\n146.<br \/>\n5705<br \/>\n147.<br \/>\n5801<br \/>\n148.<br \/>\n5802<br \/>\n149.<br \/>\n5803<br \/>\n150.<br \/>\n5804<br \/>\n151.<br \/>\n5805<br \/>\n152.<br \/>\n5806<br \/>\n153.<br \/>\n5807<br \/>\n154.<br \/>\n5808<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(2)<br \/>\n5704<br \/>\n5810<br \/>\n5811<br \/>\n(3)<br \/>\nCarpets and other textile floor coverings, of felt, not tufted or<br \/>\nflocked, whether or not made up<br \/>\nOther carpets and other textile floor coverings, whether or not<br \/>\nmade up; such as Mats and mattings including Bath Mats, where<br \/>\ncotton predominates by weight, of Handloom, Cotton Rugs of<br \/>\nhandloom<br \/>\nWoven pile fabrics and chenille fabrics, other than fabrics of<br \/>\nheading 5802 or 5806<br \/>\nTerry towelling and similar woven terry fabrics, other than narrow<br \/>\nfabrics of heading 5806<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>g fabrics or<br \/>\nfor similar purposes, not elsewhere specified or included; such as<br \/>\nZari borders [other than Embroidery or zari articles, that is to say,-<br \/>\nimi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora,<br \/>\nglass beads, badla, glzal]<br \/>\nEmbroidery in the piece, in strips or in motifs, Embroidered<br \/>\nbadges, motifs and the like [other than Embroidery or zari articles,<br \/>\nthat is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara,<br \/>\nnaqsi, kora, glass beads, badla, glzal]<br \/>\nQuilted textile products in the piece, composed of one or more<br \/>\nlayers of textile materials assembled with padding by stitching or<br \/>\notherwise, other than embroidery of heading 5810<br \/>\nTextile fabrics coated with gum or amylaceous substances, of a<br \/>\nkind used for the outer covers of books or the like; tracing cloth;<br \/>\nprepared painting canvas; buckram and similar stiffened textile<br \/>\nfabrics of a kind used for hat foundations<br \/>\nTyre cord fabric of high tenacity yarn of nylon or other polyamides,<br \/>\npolyesters or viscose rayon<br \/>\nTe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> whether or not impregnated<br \/>\nTextile hose piping and similar textile tubing, with or without<br \/>\nlining, armour or accessories of other materials<br \/>\nTransmission or conveyor belts or belting, of textile material,<br \/>\nwhether or not impregnated, coated, covered or laminated with<br \/>\nplastics, or reinforced with metal or other material<br \/>\nTextile products and articles, for technical uses, specified in Note 7<br \/>\nto this Chapter; such as Textile fabrics, felt and felt-lined woven<br \/>\nfabrics, coated, covered or laminated with rubber, leather or other<br \/>\nmaterial, of a kind used for card clothing, and similar fabrics of a<br \/>\nkind used for other technical purposes, including narrow fabrics<br \/>\nmade of velvet impregnated with rubber, for covering weaving<br \/>\nspindles (weaving beams); Bolting cloth, whether or Not made up;<br \/>\nFelt for cotton textile industries, woven; Woven textiles felt,<br \/>\nwhether or not impregnated or coated, of a kind commonly used in<br \/>\nother machines, Cotton fabrics and articles used in machinery and<br \/>\nplant, Jute fabric<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> of feathers, down and articles thereof (other than goods of<br \/>\nheading 0505 and worked quills and scapes)<br \/>\nSand lime bricks<br \/>\nFly ash bricks and fly ash blocks<br \/>\nGlasses for corrective spectacles and flint buttons<br \/>\nGlobes for lamps and lanterns, Founts for kerosene wick lamps,<br \/>\nGlass chimneys for lamps and lanterns<br \/>\nMathematical boxes, geometry boxes and colour boxes, pencil<br \/>\nsharpeners<br \/>\nAnimal shoe nails<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n(2)<br \/>\n182.<br \/>\n7319<br \/>\nSewing needles<br \/>\n183.<br \/>\n7321<br \/>\n184.<br \/>\n7323<br \/>\n185.<br \/>\n7418<br \/>\n186.<br \/>\n7615<br \/>\n187.<br \/>\n8211<br \/>\n188.<br \/>\n8214<br \/>\n189.<br \/>\n8215<br \/>\n190.<br \/>\n8401<br \/>\n191.<br \/>\n8408<br \/>\n192.<br \/>\n8413<br \/>\n(3)<br \/>\nKerosene burners, kerosene stoves and wood burning stoves of iron<br \/>\nor steel<br \/>\nTable, kitchen or other household articles of iron &#038; steel; Utensils<br \/>\nTable, kitchen or other household articles of copper; Utensils<br \/>\nTable, kitchen or other household articles of aluminium; Utensils<br \/>\nKnives with cutting blades, serrated or not (including pruning<br \/>\nknives), other than knives of heading 8208, <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s or hay mowers; machines for cleaning, sorting or<br \/>\ngrading eggs, fruit or other agricultural produce, other than<br \/>\nmachinery of heading 8437<br \/>\nMilking machines and dairy machinery<br \/>\nOther agricultural, horticultural, forestry, poultry-keeping or bee-<br \/>\nkeeping machinery, including germination plant fitted with<br \/>\nmechanical or thermal equipment; poultry incubators and brooders<br \/>\nSewing machines<br \/>\nComposting Machines<br \/>\nTelephones for cellular networks or for other wireless networks<br \/>\nParts for manufacture of Telephones for cellular networks or for<br \/>\nother wireless networks<br \/>\nTwo-way radio (Walkie talkie) used by defence, police and<br \/>\nparamilitary forces etc.<br \/>\nLED lamps<br \/>\nElectrically operated vehicles, including two and three wheeled<br \/>\nelectric motor vehicles<br \/>\nTractors (except road tractors for semi-trailers of engine capacity<br \/>\nmore than 1800 cc)<br \/>\nBicycles and other cycles (including delivery tricycles), not<br \/>\nmotorised<br \/>\nParts and accessories of bicycles and other cycles (including<br \/>\ndelivery tricycles), not motorised, of 8<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>us, other<br \/>\nelectro-medical apparatus and sight-testing instruments<br \/>\nMechano-therapy appliances; massage apparatus; psychological<br \/>\naptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol<br \/>\ntherapy, artificial respiration or other therapeutic respiration<br \/>\napparatus<br \/>\nOther breathing appliances and gas masks, excluding protective<br \/>\nmasks having neither mechanical parts nor replaceable filters<br \/>\nOrthopaedic appliances, including crutches, surgical belts and<br \/>\ntrusses; splints and other fracture appliances; artificial parts of the<br \/>\nbody<br \/>\nApparatus based on the use of X-rays or of alpha, beta or gamma<br \/>\nradiations, for medical, surgical, dental or veterinary uses,<br \/>\nincluding radiography or radiotherapy apparatus, X-ray tubes and<br \/>\nother X-ray generators, high tension generators, control panels and<br \/>\ndesks, screens, examinations or treatment tables, chairs and the<br \/>\nlight<br \/>\nCoir products [except coir mattresses]<br \/>\nProducts wholly made of quilted textile materials<br \/>\nHurricane lanterns, Kerosene lamp\/pressure lant<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ff<br \/>\nitem<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\nCombs, hair-slides and the like; hairpins, curling pins, curling<br \/>\ngrips, hair-curlers and the like, other than those of heading 8516,<br \/>\nand parts thereof<br \/>\nSanitary towels (pads) and tampons, napkins and napkin liners for<br \/>\nbabies and similar articles, of any material<br \/>\nPaintings, drawings and pastels, executed entirely by hand, other<br \/>\nthan drawings of heading 4906 and other than hand-painted or<br \/>\nhand-decorated manufactured articles; collages and similar<br \/>\ndecorative plaques<br \/>\nOriginal engravings, prints and lithographs<br \/>\nOriginal sculptures and statuary, in any material<br \/>\nCollections and collectors&#39; pieces of zoological, botanical,<br \/>\nmineralogical, anatomical, historical, archaeological,<br \/>\npaleontological, ethnographic or numismatic interest [other<br \/>\nthan numismatic coins]<br \/>\nAntiques of an age exceeding one hundred years<br \/>\nOther Drugs and medicines intended for personal use<br \/>\nLottery run by State Governments<br \/>\nExplanation 1.- For the pu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> Margarine, Linoxyn<br \/>\nGlycerol, crude; glycerol waters and glycerol lyes<br \/>\n713<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n8.<br \/>\n9.<br \/>\n10.<br \/>\n11.<br \/>\n(2)<br \/>\n1521<br \/>\n1522<br \/>\n1701 91, 1701 99<br \/>\n1702<br \/>\n12.<br \/>\n1704<br \/>\n13.<br \/>\n1901<br \/>\n14.<br \/>\n1902<br \/>\n15.<br \/>\n16.<br \/>\n1904 [other than 1904<br \/>\n10 20]<br \/>\n1905 [other than 1905<br \/>\n32 11, 1905 90 40]<br \/>\n17.<br \/>\n2101 20<br \/>\n18.<br \/>\n2103 90 10<br \/>\n19.<br \/>\n2103 90 30<br \/>\n20.<br \/>\n2103 90 40<br \/>\n21.<br \/>\n2104<br \/>\n22.<br \/>\n23.<br \/>\n2105 00 00<br \/>\n2106<br \/>\n24.<br \/>\n2201<br \/>\n25.<br \/>\n26.<br \/>\n2207<br \/>\n2209<br \/>\n27.<br \/>\n2503 00 10<br \/>\n(3)<br \/>\nVegetable waxes (other than triglycerides), Beeswax, other insect<br \/>\nwaxes and spermaceti, whether or not refined or coloured<br \/>\nDegras, residues resulting from the treatment of fatty substances<br \/>\nor animal or vegetable waxes<br \/>\nAll goods, including refined sugar containing added flavouring or<br \/>\ncolouring matter, sugar cubes<br \/>\nOther sugars, including chemically pure lactose, maltose, glucose<br \/>\nand fructose, in solid form; sugar syrups not containing added<br \/>\nflavouring or colouring matter; artificial honey, whether or not<br \/>\nmixed with natural honey; caramel [o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>f tea or mate,<br \/>\nand preparations with a basis of these extracts, essences or<br \/>\nconcentrates or with a basis of tea or mate<br \/>\nCurry paste<br \/>\nMayonnaise and salad dressings<br \/>\nMixed condiments and mixed seasoning<br \/>\nSoups and broths and preparations therefor; homogenised<br \/>\ncomposite food preparations<br \/>\nIce cream and other edible ice, whether or not containing cocoa<br \/>\nAll kinds of food mixes including instant food mixes, soft drink<br \/>\nconcentrates, Sharbat, Betel nut product known as &#8220;Supari&#8221;,<br \/>\nSterilized or pasteurized millstone, ready to eat packaged food and<br \/>\nmilk containing edible nuts with sugar or other ingredients,<br \/>\nDiabetic foods; [other than Namkeens, bhujia, mixture, chabena<br \/>\nand similar edible preparations in ready for consumption form]<br \/>\nWaters, including natural or artificial mineral waters and aerated<br \/>\nwaters, not containing added sugar or other sweetening matter nor<br \/>\nflavoured<br \/>\nEthyl alcohol and other spirits, denatured, of any strength<br \/>\nVinegar and substitutes for vinegar obtained from acetic acid<br \/>\nSulphur<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>where specified or<br \/>\nincluded, containing by weight 70% or more of petroleum oils or of<br \/>\noils obtained from bituminous minerals, these oils being the basic<br \/>\nconstituents of the preparations; waste oils; [other than Avgas and<br \/>\nKerosene PDS and other than petrol, Diesel and ATF, not in GST]<br \/>\nPetroleum gases and other gaseous hydrocarbons, such as<br \/>\nPropane, Butanes, Ethylene, propylene, butylene and butadiene<br \/>\n[Other than Liquefied Propane and Butane mixture, Liquefied<br \/>\nPropane, Liquefied Butane and Liquefied Petroleum Gases (LPG)<br \/>\nfor supply to household domestic consumers or to non-domestic<br \/>\nexempted category (NDEC) customers by the Indian Oil<br \/>\nCorporation Limited, Hindustan Petroleum Corporation Limited or<br \/>\nBharat Petroleum Corporation Limited]<br \/>\nPetroleum jelly; paraffin wax, micro-crystalline petroleum wax,<br \/>\nslack wax, ozokerite, lignite wax, peat wax, other mineral waxes,<br \/>\nand similar products obtained by synthesis or by other processes,<br \/>\nwhether or not coloured<br \/>\nPetroleum coke, petroleum bitumen and <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>r in tablets or similar forms or in<br \/>\n36.<br \/>\n2713<br \/>\n37.<br \/>\n2714<br \/>\n38.<br \/>\n2715<br \/>\n39.<br \/>\n28<br \/>\n40.<br \/>\n29<br \/>\n41.<br \/>\n30<br \/>\n42.<br \/>\n3102<br \/>\n43.<br \/>\n3103<br \/>\n44.<br \/>\n3104<br \/>\n45.<br \/>\n3105<br \/>\n715<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n(1)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\n46.<br \/>\n3201<br \/>\n47.<br \/>\n48.<br \/>\n3202<br \/>\n3203<br \/>\n49.<br \/>\n3204<br \/>\n50.<br \/>\n3205<br \/>\n51.<br \/>\n3206<br \/>\n52.<br \/>\n3207<br \/>\n53.<br \/>\n54.<br \/>\n3211 00 00<br \/>\n3212<br \/>\n55.<br \/>\n3215<br \/>\n56.<br \/>\n3301<br \/>\n57.<br \/>\n3302<br \/>\npackages of a gross weight not exceeding 10 kg, which are clearly<br \/>\nnot to be used as fertilizers<br \/>\nTanning extracts of vegetable origin; tannins and their salts,<br \/>\nethers, esters and other derivatives (other than Wattle extract,<br \/>\nquebracho extract, chestnut extract)<br \/>\nSynthetic organic tanning substances; inorganic tanning<br \/>\nsubstances; tanning preparations, whether or not containing<br \/>\nnatural tanning substances (other than Enzymatic preparations for<br \/>\npre-tanning)<br \/>\nColouring matter of vegetable or animal origin (including dyeing<br \/>\nextracts but excluding animal black), whether or not chemically<br \/>\ndefined; preparations as specified in Note 3 to this Chapter based<br \/>\non colouring mat<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>paints (including enamels); stamping foils; dyes<br \/>\nand other colouring matter put up in forms or packings for retail<br \/>\nsale<br \/>\nPrinting ink, writing or drawing ink and other inks, whether or not<br \/>\nconcentrated or solid (Fountain pen ink and Ball pen ink)<br \/>\nEssential oils (terpeneless or not), including concretes and<br \/>\nabsolutes; resinoids; extracted oleoresins; concentrates of essential<br \/>\noils in fats, in fixed oils, in waxes or the like, obtained by<br \/>\nenfleurage or maceration; terpenic by-products of the<br \/>\ndeterpenation of essential oils; aqueous distillates and aqueous<br \/>\nsolutions of essential oils; such as essential oils of citrus fruit,<br \/>\nessential oils other than those of citrus fruit such as Eucalyptus oil,<br \/>\netc., Flavouring essences all types (including those for liquors),<br \/>\nAttars of all kinds in fixed oil bases<br \/>\nMixtures of odoriferous substances and mixtures (including<br \/>\nalcoholic solutions) with a basis of one or more of these<br \/>\nsubstances, of a kind used as raw materials in industry; other<br \/>\npreparations b<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e shapes, sticks or similar forms; other preparations for<br \/>\nuse in dentistry, with a basis of plaster (of calcined gypsum or<br \/>\ncalcium sulphate)<br \/>\nCasein, caseinates and other casein derivatives; casein glues<br \/>\nAlbumins (including concentrates of two or more whey proteins,<br \/>\ncontaining by weight more than 80% whey proteins, calculated on<br \/>\nthe dry matter), albuminates and other albumin derivatives<br \/>\nGelatin (including gelatin in rectangular (including square) sheets,<br \/>\nwhether or not surface-worked or coloured) and gelatin derivatives;<br \/>\nisinglass; other glues of animal origin, excluding casein glues of<br \/>\nheading 3501<br \/>\nPeptones and their derivatives; other protein substances and their<br \/>\nderivatives, not elsewhere specified or included; hide powder,<br \/>\nwhether or not chromed; including Isolated soya protein<br \/>\nDextrins and other modified starches (for example, pregelatinised<br \/>\nor esterified starches); glues based on starches, or on dextrins or<br \/>\nother modified starches<br \/>\nPrepared glues and other prepared adhesives, not e<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>AZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\n78.<br \/>\n79.<br \/>\n3706<br \/>\n3707<br \/>\n80.<br \/>\n3801<br \/>\n81.<br \/>\n3802<br \/>\n82.<br \/>\n3803 00 00<br \/>\n83.<br \/>\n3804<br \/>\n84.<br \/>\n3805<br \/>\n85.<br \/>\n3806<br \/>\n86.<br \/>\n3807<br \/>\n87.<br \/>\n3808<br \/>\n88.<br \/>\n89.<br \/>\n90.<br \/>\n3809<br \/>\n3810<br \/>\n3812<br \/>\n91.<br \/>\n3815<br \/>\n92.<br \/>\n3816<br \/>\n93.<br \/>\n3817<br \/>\n94.<br \/>\n3818<br \/>\nPhotographic plates and films, exposed and developed, whether or<br \/>\nnot incorporating sound track or consisting only of sound track, for<br \/>\nfeature films<br \/>\nChemical preparations for photographic uses (other than varnishes,<br \/>\nglues, adhesives and similar preparations); unmixed products for<br \/>\nphotographic uses, put up in measured portions or put up for retail<br \/>\nsale in a form ready for use<br \/>\nArtificial graphite; colloidal or semi-colloidal graphite; preparations<br \/>\nbased on graphite or other carbon in the form of pastes, blocks,<br \/>\nplates or other semi-manufactures<br \/>\nActivated carbon; activated natural mineral products; animal black,<br \/>\nincluding spent animal black<br \/>\nTall oil, whether or not refined<br \/>\nResidual lyes from the manufacture of wood pulp, whether or not<br \/>\nconcentrated, desugared or chemical<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>iary<br \/>\npreparations for soldering, brazing or welding; soldering, brazing<br \/>\nor welding powders and pastes consisting of metal and other<br \/>\nmaterials; preparations of a kind used as cores or coatings for<br \/>\nwelding electrodes or rods<br \/>\nPrepared rubber accelerators; compound plasticisers for rubber or<br \/>\nplastics, not elsewhere specified or included; anti-oxidising<br \/>\npreparations and other compound stabilisers for rubber or plastics.;<br \/>\nsuch as Vulcanizing agents for rubber<br \/>\nReaction initiators, reaction accelerators<br \/>\npreparations, not elsewhere specified or included<br \/>\nand catalytic<br \/>\nRefractory cements, mortars, concretes and similar compositions,<br \/>\nother than products of heading 3801<br \/>\nMixed alkylbenzenes and mixed alkylnaphthalenes, other than<br \/>\nthose of heading 2707 or 2902<br \/>\nChemical elements doped for use in electronics, in the form of<br \/>\ndiscs, wafers or similar forms; chemical compounds doped for use<br \/>\nin electronics [other than silicon wafers]<br \/>\n718<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n95.<br \/>\n3821<br \/>\n96.<br \/>\n3823<br \/>\n97.<br \/>\n3824<br \/>\n98.<br \/>\n3825<br \/>\n99.<br \/>\n3826\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ds i.e. polymers; Polyacetals, other polyethers, epoxide<br \/>\nresins, polycarbonates, alkyd resins, polyallyl esters, other<br \/>\npolyesters; polyamides; Amino-resins, phenolic resins and<br \/>\npolyurethanes; silicones; Petroleum resins, coumarone-indene<br \/>\nresins, polyterpenes, polysulphides, polysulphones and other<br \/>\nproducts specified in Note 3 to this Chapter, not elsewhere<br \/>\nspecified or included; Cellulose and its chemical derivatives, not<br \/>\nelsewhere specified or included; Natural polymers (for example,<br \/>\nalginic acid) and modified natural polymers (for example, hardened<br \/>\nproteins, chemical derivatives of natural rubber), not elsewhere<br \/>\nspecified or included; in primary forms<br \/>\nIon exchangers based on polymers of headings 3901 to 3913, in<br \/>\nprimary forms<br \/>\nWaste, parings and scrap, of plastics<br \/>\nMonofilament of which any cross-sectional dimension exceeds 1<br \/>\nmm, rods, sticks and profile shapes, whether or not surface-worked<br \/>\nbut not otherwise worked, of plastics<br \/>\nTubes, pipes and hoses, and fittings therefor, of plastic<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>3<br \/>\n114.<br \/>\n4004<br \/>\n115.<br \/>\n4005<br \/>\n116.<br \/>\n4006<br \/>\n117.<br \/>\n4007<br \/>\n118.<br \/>\n4008<br \/>\n119.<br \/>\n4009<br \/>\n120.<br \/>\n4010<br \/>\n121.<br \/>\n4011<br \/>\n122.<br \/>\n4014<br \/>\n123.<br \/>\n124.<br \/>\n4015<br \/>\n4202<br \/>\n125.<br \/>\n4202 12 10<br \/>\n126.<br \/>\n4202 22 10<br \/>\n127.<br \/>\n4202 22 20<br \/>\n128.<br \/>\n4202 22 30<br \/>\n129.<br \/>\n4202 22 40<br \/>\n130.<br \/>\n4202 29 10<br \/>\n131.<br \/>\n4301<br \/>\n132.<br \/>\n4302<br \/>\n133.<br \/>\n4304<br \/>\n134.<br \/>\n4403<br \/>\n135.<br \/>\n4407<br \/>\n136.<br \/>\n4408<br \/>\nrubber (BR), Isobutene-isoprene (butyl) rubber (IIR), Ethylene-<br \/>\npropylene-Non-conjugated diene rubber (EPDM)<br \/>\nReclaimed rubber in primary forms or in plates, sheets or strip<br \/>\nWaste, parings and scrap of rubber (other than hard rubber) and<br \/>\npowders and granules obtained therefrom<br \/>\nCompounded rubber, unvulcanised, in primary forms or in plates,<br \/>\nsheets or strip<br \/>\nOther forms (for example, rods, tubes and profile shapes) and<br \/>\narticles (for example, discs and rings), of unvulcanised rubber<br \/>\nVulcanised rubber thread and cord, other than latex rubber thread<br \/>\nPlates, sheets, strip, rods and profile shapes, of vulcanised rubber<br \/>\nother than hard rubber<br \/>\nTubes, pipes and hoses, of vulcanised rubber other than hard<br \/>\nrubber, with or without their <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> pieces or<br \/>\ncuttings, suitable for furriers&#39; use), other than raw hides and skins<br \/>\nof heading 4101, 4102 or 4103.<br \/>\nTanned or dressed furskins (including heads, tails, paws and other<br \/>\npieces or cuttings), unassembled, or assembled (without the<br \/>\naddition of other materials) other than those of heading 4303<br \/>\nArtificial fur and articles thereof<br \/>\nWood in the rough<br \/>\nWood sawn or chipped<br \/>\nSheets for veneering (including those obtained by slicing laminated<br \/>\nwood), for plywood or for similar laminated wood and other wood,<br \/>\nsawn lengthwise, sliced or peeled, whether or not planed, sanded,<br \/>\nspliced or end-jointed, of a thickness not exceeding 6 mm [other<br \/>\nthan for match splints]<br \/>\n720<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n137.<br \/>\n(2)<br \/>\n4409<br \/>\n138.<br \/>\n44 or any Chapter<br \/>\n139.<br \/>\n44 or any Chapter<br \/>\n140.<br \/>\n4419<br \/>\n141.<br \/>\n142.<br \/>\n4502<br \/>\n4501<br \/>\n143.<br \/>\n4503<br \/>\n144.<br \/>\n4504<br \/>\n145.<br \/>\n4803<br \/>\n146.<br \/>\n147.<br \/>\n4806<br \/>\n[Except 4806 20 00,<br \/>\n4806 40 10]<br \/>\n4809<br \/>\n148.<br \/>\n4811<br \/>\n149.<br \/>\n4812<br \/>\n150.<br \/>\n4813<br \/>\n151.<br \/>\n4816<br \/>\n152.<br \/>\n4817<br \/>\n[Except 4817 30]<br \/>\n153<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ace-coloured, surface-<br \/>\ndecorated or printed, in rolls or sheets<br \/>\nVegetable parchment, tracing papers and other glazed transparent<br \/>\nor translucent papers, in rolls or sheets (other than greaseproof<br \/>\npaper, glassine paper)<br \/>\nCarbon paper, self-copy paper and other copying or transfer papers<br \/>\n(including coated or impregnated paper for duplicator stencils or<br \/>\noffset plates), whether or not printed, in rolls or sheets<br \/>\nPaper, paperboard, cellulose wadding and webs of cellulose fibres,<br \/>\ncoated, impregnated, covered, surface-coloured, surface-decorated<br \/>\nor printed, in rolls or rectangular (including square) sheets, of any<br \/>\nsize, other than goods of the kind described in heading 4803, 4809<br \/>\nor 4810 [Other than aseptic packaging paper]<br \/>\nFilter blocks, slabs and plates, of paper pulp<br \/>\nCigarette paper, whether or not cut to size or in the form of<br \/>\nbooklets or tubes<br \/>\nCarbon paper, self-copy paper and other copying or transfer papers<br \/>\n(other than those of heading 4809), duplicator stencils and offset<br \/>\nplates, of pap<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n171.<br \/>\n6406<br \/>\n172.<br \/>\n6501<br \/>\n173.<br \/>\n6502<br \/>\n174.<br \/>\n6504 00 00<br \/>\n175.<br \/>\n6505<br \/>\naccessories, or paper pulp, paper, cellulose wadding or webs of<br \/>\ncellulose fibres<br \/>\nRegisters, account books, order books, receipt books, letter pads,<br \/>\nmemorandum pads, diaries and similar articles, blotting-pads,<br \/>\nbinders (loose-leaf or other), folders, file covers, manifold business<br \/>\nforms, interleaved carbon sets and other articles of stationary, of<br \/>\npaper or paperboard; and book covers, of paper or paperboard<br \/>\n[other than note books and exercise books]<br \/>\nPaper or paperboard labels of all kinds, whether or not printed<br \/>\nBobbins, spools, cops and similar supports of paper pulp, paper or<br \/>\npaperboard (whether or not perforated or hardened)<br \/>\nOther paper, paperboard, cellulose wadding and webs of cellulose<br \/>\nfibres, cut to size or shape; other articles of paper pulp, paper,<br \/>\npaperboard, cellulose wadding or webs of cellulose fibres [other<br \/>\nthan paper pulp moulded trays, Braille paper]<br \/>\nSewing thread of manmade filaments, whether or not put up for<br \/>\nret<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd similar articles, and parts<br \/>\nthereof<br \/>\nHat-forms, hat bodies and hoods of felt, neither blocked to shape<br \/>\nnor with made brims; plateaux and manchons (including slit<br \/>\nmanchons), of felt<br \/>\nHat-shapes, plaited or made by assembling strips of any material,<br \/>\nneither blocked to shape, nor with made brims, nor lined, nor<br \/>\ntrimmed<br \/>\nHats and other headgear, plaited or made by assembling strips of<br \/>\nany material, whether or not lined or trimmed<br \/>\nHats and other headgear, knitted or crocheted, or made up from<br \/>\nlace, felt or other textile fabric, in the piece (but not in strips),<br \/>\n722<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(1)<br \/>\n176.<br \/>\n6506<br \/>\n177.<br \/>\n6507<br \/>\n178.<br \/>\n6804<br \/>\n179.<br \/>\n180.<br \/>\n6806<br \/>\n181.<br \/>\n6810<br \/>\n182.<br \/>\n6811<br \/>\n183.<br \/>\n6902<br \/>\n184.<br \/>\n6903<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\n6805<br \/>\nwhether or not lined or trimmed; hair-nets of any material, whether<br \/>\nor not lined or trimmed<br \/>\nOther headgear, whether or not lined or trimmed<br \/>\nHead-bands, linings, covers, hat foundations, hat frames, peaks<br \/>\nand chinstraps, for headgear<br \/>\nMillstones, grin<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ilar siliceous earths<br \/>\nOther refractory ceramic goods (for example, retorts, crucibles,<br \/>\nmuffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and<br \/>\nrods), other than those of siliceous fossil meals or of similar<br \/>\nsiliceous earths<br \/>\nSalt Glazed Stone Ware Pipes<br \/>\nTableware, kitchenware, other household articles and toilet<br \/>\narticles, of porcelain or china<br \/>\nCeramic tableware, kitchenware, other household articles and<br \/>\ntoilet articles, other than of porcelain or china [other than Earthen<br \/>\npot and clay lamps]<br \/>\nCullet and other waste and scrap of glass; glass in the mass<br \/>\nGlass in balls (other than microspheres of heading 70.18), rods or<br \/>\ntubes, unworked<br \/>\nCarboys, bottles, flasks, jars, pots, phials, ampoules and other<br \/>\ncontainers, of glass, of a kind used for the conveyance or packing of<br \/>\ngoods; preserving jars of glass; stoppers, lids and other closures, of<br \/>\nglass<br \/>\nGlassware of a kind used for table, kitchen, toilet, office, indoor<br \/>\ndecoration or similar purposes (other than that of heading 7010 or\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>tes and<br \/>\nother ornaments of lamp-worked glass, other than imitaion<br \/>\njewelery; glass microsphers not exceeding 1 mm in diameter<br \/>\nGlass fibres (including glass wool) and articles thereof (for<br \/>\nexample, yarn, woven fabrics)<br \/>\nPig iron and spiegeleisen in pigs, blocks or other primary forms<br \/>\nFerro-alloys<br \/>\nFerrous products obtained by direct reduction of iron ore and other<br \/>\nspongy ferrous products, in lumps, pellets or similar forms; iron<br \/>\nhaving a minimum purity by weight of 99.94%, in lumps, pellets or<br \/>\nsimilar forms<br \/>\nFerrous waste and scrap; remelting scrap ingots of iron or steel<br \/>\nGranules and powders, of pig iron, spiegeleisen, iron or steel<br \/>\nIron and non-alloy steel in ingots or other primary forms (excluding<br \/>\niron of heading 7203)<br \/>\nSemi-finished products of iron or non-alloy steel<br \/>\nAll flat-rolled products of iron or non-alloy steel<br \/>\nAll bars and rods, of iron or non-alloy steel<br \/>\nAngles, shapes and sections of iron or non-alloy steel<br \/>\nWire of iron or non-alloy steel<br \/>\nStainless steel in ingots or other pr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>teel<br \/>\nOther tubes and pipes (for example, welded, riveted or similarly<br \/>\nclosed), having circular cross sections, the external diameter of<br \/>\nwhich exceeds 406.4 mm, of iron or steel<br \/>\n724<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n220.<br \/>\n7306<br \/>\n221.<br \/>\n7307<br \/>\n222.<br \/>\n7308<br \/>\n223.<br \/>\n224.<br \/>\n7310<br \/>\n225.<br \/>\n7311<br \/>\n226.<br \/>\n7312<br \/>\n227.<br \/>\n7313<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(3)<br \/>\n7309<br \/>\nOther tubes, pipes and hollow profiles (for example, open seam or<br \/>\nwelded, riveted or similarly closed), of iron or steel<br \/>\nTube or pipe fittings (for example, couplings, elbows, sleeves), of<br \/>\niron or steel<br \/>\nStructures (excluding prefabricated buildings of heading 94.06) and<br \/>\nparts of structures (for example, bridges and bridge sections,<br \/>\nlock gates, towers, lattice masts, roofs, roofing frame-works, doors<br \/>\nand windows and their frames and thresholds for doors, and<br \/>\nshutters, balustrades, pillars, and columns), of iron or steel; plates,<br \/>\nrods, angles, shapes, section, tubes and the like, prepared for using<br \/>\nstructures, of iron or steel [other t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>of, of iron or steel falling under 7315 20, 7315<br \/>\n81, 7315, 82, 7315 89, 7315 90<br \/>\nAnchors, grapnels and parts thereof, of iron or steel<br \/>\nNails, tacks, drawing pins, corrugated nails, staples (other than<br \/>\nthose of heading 8305) and similar articles, of iron or steel, whether<br \/>\nor not with heads of other material, but excluding such articles<br \/>\nwith heads of copper<br \/>\nScrews, bolts, nuts, coach screws, screw hooks, rivets, cotters,<br \/>\ncotter-pins, washers (including spring washers) and similar<br \/>\narticles, of iron or steel<br \/>\nSewing needles, knitting needles, bodkins, crochet hooks,<br \/>\nembroidery stilettos and similar articles, for use in the hand, of iron<br \/>\nor steel; safety pins and other pins of iron or steel, not elsewhere<br \/>\nspecified or included<br \/>\nSprings and leaves for springs, of iron and steel<br \/>\nLPG stoves<br \/>\nIron or steel wool; pot scourers and scouring or polishing pads,<br \/>\ngloves and the like, of iron or steel<br \/>\nOther cast articles of iron or steel; such as Grinding balls and<br \/>\nsimilar articles for mills, Rudders for s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>pper alloys, unwrought<br \/>\n239.<br \/>\n7401<br \/>\n240.<br \/>\n7402<br \/>\n241.<br \/>\n7403<br \/>\n242.<br \/>\n7404<br \/>\nCopper waste and scrap<br \/>\n243.<br \/>\n7405<br \/>\nMaster alloys of copper<br \/>\n244.<br \/>\n7406<br \/>\n245.<br \/>\n7407<br \/>\n246.<br \/>\n7408<br \/>\n247.<br \/>\n7409<br \/>\n248.<br \/>\n7410<br \/>\n249.<br \/>\n7411<br \/>\n250.<br \/>\n7412<br \/>\n251.<br \/>\n7413<br \/>\n252.<br \/>\n7415<br \/>\nCopper powders and flakes<br \/>\nCopper bars, rods and profiles<br \/>\nCopper wire<br \/>\nCopper plates, sheets and strip, of a thickness exceeding 0.12.5<br \/>\nmm<br \/>\nCopper foils<br \/>\nCopper tubes and pipes<br \/>\nCopper tube or pipe fittings (for example, couplings, elbows,<br \/>\nsleeves)<br \/>\nStranded wires and cables<br \/>\nNails, tacks, drawing pins, staples (other than those of heading<br \/>\n83.05) and similar articles, of copper or of iron or steel with heads of<br \/>\ncopper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-<br \/>\npins, washers (including spring washers) and similar articles, of<br \/>\ncopper<br \/>\nMetal castings<br \/>\nNickel mattes, nickel oxide sinters and other intermediate products<br \/>\nof nickel metallurgy<br \/>\nUnwrought nickel<br \/>\nNickel waste and scrap<br \/>\n253.<br \/>\n7419 91 00<br \/>\n254.<br \/>\n7501<br \/>\n255.<br \/>\n7502<br \/>\n256.<br \/>\n7503<br \/>\n257.<br \/>\n7504<br \/>\nNickel powders and flakes<br \/>\n258.<br \/>\n7505<br \/>\n259.<br \/>\n7<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ildings of<br \/>\nheading 94.06 and doors, windows and their frames and thresholds<br \/>\nfor doors under 7610 10 00) and parts of structures (for example,<br \/>\nbridges and bridge-sections, towers, lattice masts, roofs, roofing<br \/>\nframeworks, balustrades, pillars and columns); aluminium plates.<br \/>\nrods, profiles, tubes and the like, prepared for use in structures<br \/>\nAluminium reservoirs, tanks, vats and similar containers, for any<br \/>\nmaterial (other than compressed or liquefied gas), of a capacity<br \/>\nexceeding 300 1, whether or not lined or heat-insulated, but not<br \/>\nfitted with mechanical or thermal equipment<br \/>\nAluminium casks, drums, cans, boxes, etc.<br \/>\nAluminium containers for compressed or liquefied gas<br \/>\nStranded wires and cables<br \/>\n273.<br \/>\n7612<br \/>\n274.<br \/>\n7613<br \/>\n275.<br \/>\n7614<br \/>\n276.<br \/>\n7616<br \/>\nOther articles of aluminium<br \/>\n277.<br \/>\n7801<br \/>\nUnwrought lead<br \/>\n278.<br \/>\n7802<br \/>\nLead waste and scrap<br \/>\n279.<br \/>\n7804<br \/>\n280.<br \/>\n7806<br \/>\n281.<br \/>\n7901<br \/>\n282.<br \/>\n7902<br \/>\n283.<br \/>\n7903<br \/>\n284.<br \/>\n7904<br \/>\n285.<br \/>\n7905<br \/>\n286.<br \/>\n7907<br \/>\n287.<br \/>\n8001<br \/>\n288.<br \/>\n8002<br \/>\n289.<br \/>\n8003<br \/>\n290.<br \/>\n8007<br \/>\n291.<br \/>\n8101 to 8112<br \/>\n292.<br \/>\n293.<br \/>\n8113<br \/>\n8202<br \/>\n294.<br \/>\n8203<br \/>\nLead p<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>hears, pipe-cutters, bolt croppers, perforating<br \/>\npunches and similar hand tools<br \/>\n727<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(3)<br \/>\n(2)<br \/>\n295.<br \/>\n8204<br \/>\n296.<br \/>\n8205<br \/>\n297.<br \/>\n8206<br \/>\n298.<br \/>\n8207<br \/>\n299.<br \/>\n8208<br \/>\n300.<br \/>\n301.<br \/>\n8209<br \/>\n8210 00 00<br \/>\n302.<br \/>\n8213 00 00<br \/>\n303.<br \/>\n8301<br \/>\n304.<br \/>\n8306<br \/>\n305.<br \/>\n306.<br \/>\n8307<br \/>\n8308<br \/>\n307.<br \/>\n8309<br \/>\n308.<br \/>\n8311<br \/>\n309.<br \/>\n8401<br \/>\n310.<br \/>\n8402<br \/>\n311.<br \/>\n8403<br \/>\n312.<br \/>\n8404<br \/>\nHand-operated spanners and wrenches (including torque meter<br \/>\nwrenches but not including tap wrenches); interchangeable<br \/>\nspanner sockets, with or without handles<br \/>\nHand tools (including glaziers&#39; diamonds), not elsewhere specified<br \/>\nor included; blow lamps; vices, clamps and the like, other than<br \/>\naccessories for and parts of, machine-tools or water-jet cutting<br \/>\nmachines; anvils; portable forges; hand or pedal-operated grinding<br \/>\nwheels with frameworks<br \/>\nTools of two or more of the headings 8202 to 8205, put up in sets for<br \/>\nretail sale<br \/>\nInterchangeable tools for hand tools, whether or not power-<br \/>\noperated, or for machine-tools (for exa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ps, buckles, buckle-clasps, hooks, eyes,<br \/>\neyelets and the like, of base metal, of a kind used for clothing or<br \/>\nclothing accessories, footwear, jewellery, wrist watches, books,<br \/>\nawnings, leather goods, travel goods or saddlery or for other made<br \/>\nup articles; tubular or bifurcated rivets, of base metal; beads and<br \/>\nspangles, of base metal<br \/>\nStoppers, caps and lids (including crown corks, screw caps and<br \/>\npouring stoppers), capsules for bottles, threaded bungs, bung<br \/>\ncovers, seals and other packing accessories, of base metal<br \/>\nWire, rods, tubes, plates, electrodes and similar products, of base<br \/>\nmetal or of metal carbides, coated or cored with flux material, of a<br \/>\nkind used for soldering, brazing, welding or deposition of metal or<br \/>\nof metal carbides; wire and rods, of agglomerated base metal<br \/>\npowder, used for metal spraying<br \/>\nNuclear reactors; machinery and apparatus for isotopes separation<br \/>\nSteam or other vapour generating boilers (other than central<br \/>\nheating hot water boilers capable also of producing low pr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>er engines and motors (Reaction engines other than turbo jets,<br \/>\nHydraulic power engines and motors, Pneumatic power engines<br \/>\nand motors, other, parts) [other than wind turbine or engine]<br \/>\nFurnace burners for liquid fuel, for pulverised solid fuel or for gas;<br \/>\nmechanical stokers, including their mechanical grates, mechanical<br \/>\nash dischargers and similar appliances<br \/>\nIndustrial or laboratory furnaces and ovens, including incinerators,<br \/>\nnon-electric<br \/>\nMedical, surgical or laboratory sterilisers<br \/>\nCalendering or other rolling machines, other than for metals or<br \/>\nglass, and cylinders therefor<br \/>\nCentrifuges, including centrifugal dryers; filtering or purifying<br \/>\nmachinery and apparatus, for liquids or gases<br \/>\nMachinery for cleaning or drying bottles or other containers;<br \/>\nmachinery for filling, closing, sealing or labelling bottles, cans,<br \/>\nboxes, bags or other containers; machinery for capsuling bottles,<br \/>\njars, tubes and similar containers; other packing or wrapping<br \/>\nmachinery (including heat-shrink wrapping machine<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>pecified or included elsewhere in this Chapter, for<br \/>\nthe industrial preparation or manufacture of food or drink, other<br \/>\nthan machinery for the extraction or preparation of animal or fixed<br \/>\nvegetable fats or oils<br \/>\nMachinery for making pulp of fibrous cellulosic material or for<br \/>\nmaking or finishing paper or paperboard<br \/>\nBook-binding machinery, including book-sewing machines<br \/>\n729<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n333.<br \/>\n(2)<br \/>\n8441<br \/>\n334.<br \/>\n8442<br \/>\n335.<br \/>\n8443<br \/>\n336.<br \/>\n8444<br \/>\n337.<br \/>\n8445<br \/>\n338.<br \/>\n8446<br \/>\n339.<br \/>\n8447<br \/>\n340.<br \/>\n8448<br \/>\n341.<br \/>\n8449<br \/>\n342.<br \/>\n8451<br \/>\n343.<br \/>\n8453<br \/>\n344.<br \/>\n8454<br \/>\n345.<br \/>\n8455<br \/>\n346.<br \/>\n8456<br \/>\n730<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\nOther machinery for making up paper pulp, paper or paperboard,<br \/>\nincluding cutting machines of all kinds<br \/>\nMachinery, apparatus and equipment (other than the machines of<br \/>\nheadings 8456 to 8465) for preparing or making plates, printing<br \/>\ncomponents; plates, cylinders and lithographic stones, prepared for<br \/>\nprinting purposes (for example, planed, grained or polished)<br \/>\nPrinting machinery used for<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>Auxiliary machinery for use with machines of heading 84.44, 84.45,<br \/>\n84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop<br \/>\nmotions, shuttle changing mechanisms); parts and accessories<br \/>\nsuitable for use solely or principally with the machines of this<br \/>\nheading or of heading 8444, 8445, 8446 or 8447 (for example,<br \/>\nspindles and spindles flyers, card clothing, combs, extruding<br \/>\nnipples, shuttles, healds and heald frames, hosiery needles)<br \/>\nMachinery for the manufacture or finishing of felt or nonwovens in<br \/>\nthe piece or in shapes, including machinery for making felt hats;<br \/>\nblocks for making hats<br \/>\nMachinery (other than machines of heading 8450) for washing,<br \/>\ncleaning, wringing, drying, ironing, pressing (including fusing<br \/>\npresses), bleaching, dyeing, dressing, finishing, coating or<br \/>\nimpregnating textile yarns, fabrics or made up textile articles and<br \/>\nmachines for applying the paste to the base fabric or other support<br \/>\nused in the manufacture of floor covering such as linoleum;<br \/>\nmachines for reeling,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>metal<br \/>\nMachine-tools (including way-type unit head machines) for drilling,<br \/>\nboring, milling, threading or tapping by removing metal, other than<br \/>\nlathes (including turning centres) of heading 8458<br \/>\nMachine-tools for deburring, sharpening, grinding, honing, lapping,<br \/>\npolishing or otherwise finishing metal, or cermets by means of<br \/>\ngrinding stones, abrasives or polishing products, other than gear<br \/>\ncutting, gear grinding or gear finishing machines of heading 8461<br \/>\nMachine-tools for planing, shaping, slotting, broaching, gear<br \/>\ncutting, gear grinding or gear finishing, sawing, cutting-off and<br \/>\nother machine-tools working by removing metal or cermets, not<br \/>\nelsewhere specified or included<br \/>\nMachine-tools (including presses) for working metal by forging,<br \/>\nhammering or die-stamping; machine-tools (including presses) for<br \/>\nworking metal by bending, folding, straightening, flattening,<br \/>\nshearing, punching or notching; presses for working metal or metal<br \/>\ncarbides, not specified above<br \/>\nOther machine-tools for working me<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>with calculating functions; accounting<br \/>\nmachines, postage-franking machines, ticket-issuing machines and<br \/>\nsimilar machines, incorporating a calculating device; cash registers<br \/>\nAutomatic data processing machines and units thereof; magnetic<br \/>\nor optical readers, machines for transcribing data onto data media<br \/>\nin coded form and machines for processing such data, not<br \/>\nelsewhere specified or included<br \/>\nPerforating or stapling machines (staplers), pencil sharpening<br \/>\nmachines<br \/>\nParts and accessories (other than covers, carrying cases and the<br \/>\nlike) suitable for use solely or principally with machines of<br \/>\nheadings 8470 to 8472<br \/>\n731<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n363.<br \/>\n(2)<br \/>\n8474<br \/>\n364.<br \/>\n365.<br \/>\n366.<br \/>\n8479<br \/>\n367.<br \/>\n8480<br \/>\n368.<br \/>\n8481<br \/>\n369.<br \/>\n8482<br \/>\n370.<br \/>\n8486<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\n8475<br \/>\n8477<br \/>\n8514<br \/>\n8515<br \/>\nMachinery for sorting, screening, separating, washing, crushing,<br \/>\ngrinding, mixing or kneading earth, stone, ores or other mineral<br \/>\nsubstances, in solid (including powder or paste) form; machinery\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> the like, including pressure-reducing valves and<br \/>\nthermostatically controlled valves<br \/>\nBall bearing, Roller Bearings<br \/>\nMachines and apparatus of a kind used solely or principally for the<br \/>\nmanufacture of semiconductor boules or wafers, semiconductor<br \/>\ndevices, electronic integrated circuits or flat panel displays;<br \/>\nmachines and apparatus specified in Note 9 (C) to this Chapter;<br \/>\nparts and accessories<br \/>\nMachinery parts, not containing electrical connectors, insulators,<br \/>\ncoils, contacts or other electrical features not specified or included<br \/>\nelsewhere in this chapter<br \/>\nElectric motors and generators (excluding generating sets)<br \/>\nElectric generating sets and rotary converters<br \/>\nParts suitable for use solely or principally with the machines of<br \/>\nheading 8501 or 8502<br \/>\nTransformers Industrial Electronics; Electrical Transformer; Static<br \/>\nConvertors (UPS)<br \/>\nElectro-magnets; permanent magnets and articles intended to<br \/>\nbecome permanent magnets after magnetisation; electro-magnetic<br \/>\nor permanent magnet chucks, clamps and si<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>elephone sets; other apparatus for the transmission or reception<br \/>\nof voice, images or other data, including apparatus for<br \/>\ncommunication in a wired or wireless network (such as a local or<br \/>\nwide area network), other than transmission or reception<br \/>\napparatus of heading 8443, 8525, 8527 or 8528<br \/>\nMicrophones and stands therefor; loudspeakers, whether or not<br \/>\nmounted in their enclosures [other than single loudspeakers,<br \/>\nmounted in their enclosures]; headphones and earphones, whether<br \/>\nor not combined with a microphone, and sets consisting of a<br \/>\nmicrophone and one or more loudspeakers;<br \/>\nVideo recording or reproducing apparatus, whether or not<br \/>\nincorporating a video tuner<br \/>\nDiscs, tapes, solid-state non-volatile storage devices, &#8220;smart cards&#8221;<br \/>\nand other media for the recording of sound or of other phenomena,<br \/>\nwhether or not recorded, including matrices and masters for the<br \/>\nproduction of discs, but excluding products of Chapter 37<br \/>\nClosed-circuit television (CCTV)<br \/>\nComputer monitors not exceeding 17 inches, Set <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ic integrated circuits<br \/>\nElectrical machines and apparatus, having individual functions, not<br \/>\nspecified or included elsewhere in this Chapter<br \/>\nWinding Wires; Coaxial cables; Optical Fiber<br \/>\nCarbon electrodes<br \/>\nElectrical insulators of any material<br \/>\nWaste and scrap of primary cells, primary batteries and electric<br \/>\naccumulators; spent primary cells, spent primary batteries and<br \/>\nspent electric accumulators; electrical parts of machinery or<br \/>\napparatus, not specified or included elsewhere in this Chapter<br \/>\n733<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n399.<br \/>\n(2)<br \/>\n8609<br \/>\n400.<br \/>\n8703<br \/>\n401.<br \/>\n402.<br \/>\n8704<br \/>\n8708<br \/>\n403.<br \/>\n8715<br \/>\n404.<br \/>\n8801<br \/>\n405.<br \/>\n8804<br \/>\n8805<br \/>\n406.<br \/>\n407.<br \/>\n408.<br \/>\n8908 00 00<br \/>\n9001<br \/>\n409.<br \/>\n9002<br \/>\n410.<br \/>\n9003<br \/>\n411.<br \/>\n9004<br \/>\n412.<br \/>\n9016<br \/>\n413.<br \/>\n9017<br \/>\n414.<br \/>\n9024<br \/>\n415.<br \/>\n9025<br \/>\n416.<br \/>\n9026<br \/>\n(3)<br \/>\nContainers (including containers for the transport of fluids)<br \/>\nspecially designed and equipped for carriage by one or more<br \/>\nmodes of transport [including refrigerated containers]<br \/>\nCars for physically handicapped persons, s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>les other<br \/>\nthan those of heading 8544; sheets and plates of polarising<br \/>\nmaterial; prisms, mirrors and other optical elements, of any<br \/>\nmaterial, unmounted, other than such elements of glass not<br \/>\noptically worked<br \/>\nLenses, prisms, mirrors and other optical elements, of any material,<br \/>\nmounted, being parts of or fittings for instruments or apparatus,<br \/>\nother than such elements of glass not optically worked [other than<br \/>\nintraocular lens]<br \/>\nFrames and mountings for spectacles, goggles or the like, and<br \/>\nparts thereof<br \/>\nSpectacles [other than corrective]; goggles and the like, corrective,<br \/>\nprotective or other<br \/>\nBalances of a sensitivity of 5 cg or better, with or without weights<br \/>\n[other than electric or electronic balances]<br \/>\nInstruments for measuring length, for use in the hand (for example,<br \/>\nmeasuring rods and tapes, micrometers, callipers), not specified or<br \/>\nincluded elsewhere in the chapter<br \/>\nMachines and appliances for testing the hardness, strength,<br \/>\ncompressibility, elasticity or other mechanical properties of<br \/>\nm<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> viscosity, porosity, expansion, surface<br \/>\ntension or the like; instruments and appratus for measuring or<br \/>\nchecking quantities of heat, sound or light (including exposure<br \/>\nmeters); microtomes<br \/>\nGas, liquid or electricity supply or production meters, including<br \/>\ncalibrating meters therefor<br \/>\nRevolution counters, production counters, taximeters, mileometers,<br \/>\npedometers and the like; speed indicators and tachometers, other<br \/>\nthan those of heading 9014 or 9015; stroboscopes<br \/>\nOscilloscopes, spectrum analysers and other instruments and<br \/>\napparatus for measuring or checking electrical quantities,<br \/>\nexcluding meters of heading 90.28; instruments and apparatus for<br \/>\nmeasuring or detecting alpha, beta, gamma, X-ray, cosmic or other<br \/>\nionising radiations<br \/>\nMeasuring or checking instruments, appliances and machines, not<br \/>\nspecified or included elsewhere in this Chapter; profile projectors<br \/>\nAutomatic regulating or controlling instruments and apparatus<br \/>\nParts and accessories (not specified or included elsewhere in this<br \/>\nChapte<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>cartridges and other<br \/>\nammunition and projectiles and parts thereof, including shot and<br \/>\ncartridge wads<br \/>\nSwords, cut lasses, bayonets, lances and similar arms and parts<br \/>\nthereof and scabbards and sheaths therefor<br \/>\nMedical, surgical, dental or veterinary furniture (for example,<br \/>\noperating tables, examination tables, hospital beds with<br \/>\nmechanical fittings, dentists&#39; chairs); barbers&#39; chairs and similar<br \/>\nchairs, having rotating as well as both reclining and elevating<br \/>\nmovements; parts of the foregoing articles<br \/>\n735<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n437.<br \/>\n9403<br \/>\n438.<br \/>\n9404<br \/>\n439.<br \/>\n9406<br \/>\n440.<br \/>\n9503<br \/>\n441.<br \/>\n442.<br \/>\n443.<br \/>\n9506<br \/>\n9606 21 00, 9606 22 00,<br \/>\n9606 29, 9606 30<br \/>\n9603 [other than 9603<br \/>\n10 00]<br \/>\n444.<br \/>\n9604 00 00<br \/>\n445.<br \/>\n9605<br \/>\n446.<br \/>\n9607<br \/>\n447.<br \/>\n9608<br \/>\n448.<br \/>\n9610 00 00<br \/>\n449.<br \/>\n9612<br \/>\n450.<br \/>\n451.<br \/>\n9620 00 00<br \/>\n9801<br \/>\n9802<br \/>\n452.<br \/>\n453.<br \/>\nAny Chapter<br \/>\nBamboo furniture<br \/>\n(3)<br \/>\nCoir mattresses, cotton pillows, mattress and quilts<br \/>\nPrefabricated buildings<br \/>\nElectronic Toys like tricycles, scooters, pedal c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>d, with or without boxes<br \/>\nMonopods, bipods, tripods and similar articles<br \/>\nAll items of machinery including prime movers, instruments,<br \/>\napparatus and appliances, control gear and transmission<br \/>\nequipment, auxiliary equipment (including those required for<br \/>\nresearch and development purposes, testing and quality control),<br \/>\nas well as all components (whether finished or not) or raw<br \/>\nmaterials for the manufacture of the aforesaid items and their<br \/>\ncomponents, required for the initial setting up of a unit, or the<br \/>\nsubstantial expansion of an existing unit, of a specified:<br \/>\n(1) industrial plant,<br \/>\n(2) irrigation project,<br \/>\n(3) power project,<br \/>\n(4) mining project,<br \/>\n(5) project for the exploration for oil or other minerals, and<br \/>\n(6) such other projects as the Central Government may, having<br \/>\nregard to the economic development of the country notify in the<br \/>\nOfficial Gazette in this behalf;<br \/>\nand spare parts, other raw materials (including semi-finished<br \/>\nmaterials of consumable stores) not exceeding 10% of the value of<br \/>\nthe <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> cocoa calculated on a totally defatted basis, not elsewhere<br \/>\nspecified or included; food preparations of goods of heading 0401 to<br \/>\n0404, not containing cocoa or containing less than 5% by weight of<br \/>\ncocoa calculated on a totally defatted basis not elsewhere specified<br \/>\nor included [other than preparations for infants or young children,<br \/>\nput up for retail sale and mixes and doughs for the preparation of<br \/>\nbakers&#39; wares of heading 1905]<br \/>\nWaffles and wafers coated with chocolate or containing chocolate<br \/>\nExtracts, essences and concentrates of coffee, and preparations<br \/>\nwith a basis of these extracts, essences or concentrates or with a<br \/>\nbasis of coffee<br \/>\nFood preparations not elsewhere specified or included i.e. Protein<br \/>\nconcentrates and textured protein substances, Sugar-syrups<br \/>\ncontaining added flavouring or colouring matter, not elsewhere<br \/>\nspecified or included; lactose syrup; glucose syrup and malto<br \/>\ndextrine syrup, Compound preparations for making non-alcoholic<br \/>\nbeverages, Food flavouring material, Churn<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n3209<br \/>\n22.<br \/>\n3210<br \/>\n23.<br \/>\n3213<br \/>\n24.<br \/>\n3214<br \/>\n25.<br \/>\n3303<br \/>\n26.<br \/>\n3304<br \/>\n27.<br \/>\n28.<br \/>\n29.<br \/>\n29<br \/>\n30.<br \/>\n31.<br \/>\n32.<br \/>\n3305 [other than 3305<br \/>\n9011, 3305 90 19]<br \/>\n3306 [other than 3306<br \/>\n10 10, 3306 10 20]<br \/>\n3307<br \/>\n3401 30<br \/>\n3402<br \/>\n3403<br \/>\ndispersed or dissolved in a non-aqueous medium; solutions as<br \/>\ndefined in Note 4 to this Chapter<br \/>\nPaints and varnishes (including enamels and lacquers) based on<br \/>\nsynthetic polymers or chemically modified natural polymers,<br \/>\ndispersed or dissolved in an aqueous medium<br \/>\nOther paints and varnishes (including enamels, lacquers and<br \/>\ndistempers); prepared water pigments of a kind used for finishing<br \/>\nleather<br \/>\nArtists&#39;, students&#39; or signboard painters&#39; colours, modifying tints,<br \/>\namusement colours and the like, in tablets, tubes, jars, bottles,<br \/>\npans or in similar forms or packings<br \/>\nGlaziers&#39; putty, grafting putty, resin cements, caulking compounds<br \/>\nand other mastics; painters&#39; fillings; non-refractory surfacing<br \/>\npreparations for facades, indoor walls, floors, ceilings or the like<br \/>\nPerfumes and toilet waters<br \/>\nBeauty or make-up prepa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>Shaving cream, Personal deodorants and<br \/>\nantiperspirants<br \/>\nOrganic surface-active products and preparations for washing the<br \/>\nskin, in the form of liquid or cream and put up for retail sale,<br \/>\nwhether \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 not containing soap; paper, wadding, felt and<br \/>\nnonwovens, impregnated, coated or covered with soap or<br \/>\ndetergent<br \/>\nOrganic surface-active agents (other than soap); surface-active<br \/>\npreparations, washing preparations (including auxiliary washing<br \/>\npreparations) and cleaning preparations, whether or not containing<br \/>\nsoap, other than those of heading 3401<br \/>\nLubricating preparations (including cutting-oil preparations, bolt or<br \/>\nnut release preparations, anti-rust or anti-corrosion preparations<br \/>\nand mould release preparations, based on lubricants) and<br \/>\npreparations of a kind used for the oil or grease treatment of textile<br \/>\nmaterials, leather, furskins or other materials, but excluding<br \/>\npreparations containing, as basic constituents, 70% or more by<br \/>\nweight of petroleum oils or of oils obtained from bituminous\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ed in Note 2 to this Chapter; such<br \/>\nas liquid or liquefied-gas fuels in containers of a kind used for<br \/>\nfilling or refilling cigarette or similar lighters<br \/>\nAnti-knock preparations, oxidation inhibitors, gum inhibitors,<br \/>\nviscosity improvers, anti-corrosive preparations and other prepared<br \/>\nadditives, for mineral oils (including gasoline) or for other liquids<br \/>\nused for the same purposes as mineral oils<br \/>\nPreparations and charges for fire-extinguishers; charged fire-<br \/>\nextinguishing grenades<br \/>\nOrganic composite solvents and thinners, not elsewhere specified<br \/>\nor included; prepared paint or varnish removers<br \/>\nHydraulic brake fluids and other prepared liquids for hydraulic<br \/>\ntransmission, not containing or containing less than 70% by weight<br \/>\nof petroleum oils or oils obtained from bituminous minerals<br \/>\nAnti-freezing preparations and prepared de-icing fluids<br \/>\nFloor coverings of plastics, whether or not self-adhesive, in rolls or<br \/>\nin form of tiles; wall or ceiling coverings of plastics<br \/>\nBaths, shower baths, sinks, was<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>54.<br \/>\n4205<br \/>\n55.<br \/>\n4206<br \/>\n56.<br \/>\n4303<br \/>\n57.<br \/>\n4304<br \/>\n58.<br \/>\n4410<br \/>\n59.<br \/>\n4411<br \/>\n60.<br \/>\n4412<br \/>\n61.<br \/>\n4413<br \/>\n62.<br \/>\n4414<br \/>\n63.<br \/>\n4418<br \/>\n64.<br \/>\n4421<br \/>\n65.<br \/>\n4814<br \/>\n740<br \/>\n66.<br \/>\n6702<br \/>\n67.<br \/>\n6703<br \/>\n68.<br \/>\n6704<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(3)<br \/>\nTrunks, suit-cases, vanity-cases, executive-cases, brief-cases,<br \/>\nschool satchels, spectacle cases, binocular cases, camera cases,<br \/>\nmusical instrument cases, gun cases, holsters and similar<br \/>\ncontainers; travelling-bags, insulated food or beverages bags, toilet<br \/>\nbags, rucksacks, handbags, shopping bags, wallets, purses, map-<br \/>\ncases, cigarette-cases, to-bacco- pouches, tool bags, sports bags,<br \/>\nbottle-cases, jewellery boxes, powder-boxes, cutlery cases and<br \/>\nsimilar containers, of leather, of sheeting of plastics, of textile<br \/>\nmaterials, of vulcanised fibre or of paperboard, or wholly or mainly<br \/>\ncovered with such materials or with paper [other than School<br \/>\nsatchels and bags other than of leather or composition leather,<br \/>\nToilet cases, Hand bags and shopping bags, of artificial plastic<br \/>\nmaterial,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>and carpentry of wood, including cellular wood<br \/>\npanels, assembled flooring panels, shingles and shakes<br \/>\nWood paving blocks, articles of densified wood not elsewhere<br \/>\nincluded or specified, Parts of domestic decorative articles used as<br \/>\ntableware and kitchenware<br \/>\nWall paper and similar wall coverings; window transparencies of<br \/>\npaper<br \/>\nArtificial flowers, foliage and fruit and parts thereof; articles made<br \/>\nof artificial flowers, foliage or fruit<br \/>\nWool or other animal hair or other textile materials, prepared for<br \/>\nuse in making wigs or the like<br \/>\nWigs, false beards, eyebrows and eyelashes, switches and the like,<br \/>\nof human or animal hair or of textile materials; articles of human<br \/>\nhair not elsewhere specified or included<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n69.<br \/>\n70.<br \/>\n(2)<br \/>\n6801<br \/>\n6802<br \/>\n71.<br \/>\n6803<br \/>\n72.<br \/>\n6807<br \/>\n73.<br \/>\n6808<br \/>\n74.<br \/>\n6809<br \/>\n75.<br \/>\n76.<br \/>\n6812<br \/>\n77.<br \/>\n78.<br \/>\n79.<br \/>\n80.<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(3)<br \/>\n6810<br \/>\n6813<br \/>\n6814<br \/>\n6815<br \/>\n6901<br \/>\n6909<br \/>\nSetts, curbstones and flagstones, of natural stone (except slate)<br \/>\nWorked monu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>and bricks, Cement bricks, Prefabricated structural<br \/>\ncomponents for Building or civil engineering, Prefabricated<br \/>\nstructural components for building or civil engineering<br \/>\nFabricated asbestos fibres; mixtures with a basis of asbestos or<br \/>\nwith a basis of asbestos and magnesium carbonate; articles of such<br \/>\nmixtures or of asbestos (for example, thread, woven fabric,<br \/>\nclothing, headgear, footwear, gaskets), whether or not reinforced,<br \/>\nother than goods of heading 6811 or 6813<br \/>\nFriction material and articles thereof (for example, sheets, rolls,<br \/>\nstrips, segments, discs, washers, pads), not mounted, for brakes,<br \/>\nfor clutches or the like, with a basis of asbestos, of other mineral<br \/>\nsubstances or of cellulose, whether or not combined with textiles or<br \/>\nother materials<br \/>\nWorked mica and articles of mica, including agglomerated or<br \/>\nreconstituted mica, whether or not on a support of paper,<br \/>\npaperboard or other materials<br \/>\nArticles of stone or of other mineral substances (including carbon<br \/>\nfibres, articles of carbon fi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n7007<br \/>\n94.<br \/>\n7008<br \/>\n95.<br \/>\n7009<br \/>\n96.<br \/>\n7011<br \/>\n97.<br \/>\n7014<br \/>\n98.<br \/>\n7016<br \/>\n99.<br \/>\n7020<br \/>\n100.<br \/>\n7321<br \/>\n101.<br \/>\n7322<br \/>\n102.<br \/>\n7324<br \/>\n103.<br \/>\n7418<br \/>\n104.<br \/>\n7419<br \/>\n(3)<br \/>\nCeramic sinks, wash basins, wash basin pedestals, baths, bidets,<br \/>\nwater closet pans, flushing cisterns, urinals and similar sanitary<br \/>\nfixtures<br \/>\nStatuettes and other ornamental ceramic articles<br \/>\nOther ceramic articles<br \/>\nCast glass and rolled glass, in sheets or profiles, whether or not<br \/>\nhaving an absorbent, reflecting or non-reflecting layer, but not<br \/>\notherwise worked<br \/>\nDrawn glass and blown glass, in sheets, whether or not having an<br \/>\nabsorbent, reflecting or non-reflecting layer, but not otherwise<br \/>\nworked<br \/>\nFloat glass and surface ground or polished glass, in sheets,<br \/>\nwhether \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 not having an absorbent, reflecting or non-<br \/>\n-reflecting layer, but not otherwise worked<br \/>\nGlass of heading 70.03, 70.04 or 70.05, bent, edge-worked,<br \/>\nengraved, drilled, enamelled or otherwise worked, but not framed<br \/>\nor fitted with other materials<br \/>\nSafety glass, consisting of toughened (tempered) or laminated<br \/>\ngla<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>oilers for central<br \/>\nheating), barbecues, braziers, gas-rings, plate warmers and similar<br \/>\nnon-electric domestic appliances, and parts thereof, of iron or steel<br \/>\nRadiators for central heating, not electrically heated, and parts<br \/>\nthereof, of iron or steel; air heaters and hot air distributors<br \/>\n(including distributors which can also distribute fresh \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2<br \/>\nconditioned air), not electrically heated, incorporating a motor-<br \/>\ndriven fan or blower, and parts thereof, of iron or steel<br \/>\nSanitary ware and parts thereof of iron and steel<br \/>\nAll goods other than utensils i.e. sanitary ware and parts thereof of<br \/>\ncopper<br \/>\nOther articles of copper [including chain and parts thereof under<br \/>\n7419 10 and other articles under 7419 99] but not including metal<br \/>\ncastings under 7419 91 00<br \/>\n742<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n105.<br \/>\n7610 10 00<br \/>\n106.<br \/>\n7615<br \/>\n107.<br \/>\n8212<br \/>\n108.<br \/>\n8214<br \/>\n109.<br \/>\n8302<br \/>\n110.<br \/>\n8303<br \/>\n111.<br \/>\n8304<br \/>\n112.<br \/>\n8305<br \/>\n113.<br \/>\n8310<br \/>\n114.<br \/>\n8407<br \/>\n115.<br \/>\n8408<br \/>\n116.<br \/>\n8409<br \/>\n117.<br \/>\n8413<br \/>\n118.<br \/>\n8414<br \/>\n119.<br \/>\n8415<br \/>\n120.<br \/>\n8418<br \/>\n121.<br \/>\n8419<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>, office-stamp stands and similar office or desk equipment, of<br \/>\nbase metal, other than office furniture of heading 9403<br \/>\nFittings for loose-leaf binders or files, letter clips, letter corners,<br \/>\npaper clips, indexing tags and similar office articles, of base metal;<br \/>\nstaples in strips (for example, for offices, upholstery, packaging), of<br \/>\nbase metal<br \/>\nSign-plates, name-plates, address-plates and similar plates,<br \/>\nnumbers, letters and other symbols, of base metal, excluding those<br \/>\nof heading 9405<br \/>\nSpark-ignition reciprocating or rotary internal combustion piston<br \/>\nengine<br \/>\nCompression-ignition internal combustion piston engines (diesel or<br \/>\nsemi-diesel engines)<br \/>\nParts suitable for use solely or principally with the engines of<br \/>\nheading 8407 or 8408<br \/>\nPumps for dispensing fuel or lubricants of the type used in filling<br \/>\nstations or garages [8413 11], Fuel, lubricating or cooling medium<br \/>\npumps for internal combustion piston engines [8413 30], concrete<br \/>\npumps [8413 40 00], other rotary positive displacement pumps<br \/>\n[84<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>r<br \/>\nheating food, not elsewhere specified or included [8419 89 30],<br \/>\nCooling towers and similar plants for direct cooling (without a<br \/>\nseparating wall) by means of recirculated water [8419 89 40], Plant<br \/>\ngrowth chambers and rooms and tissue culture chambers and<br \/>\nrooms having temperature, humidity or light control [8419 89 60],<br \/>\nApparatus for rapid heating of semi-conductor devices, apparatus<br \/>\nfor chemical or physical vapour deposition on semiconductor<br \/>\nwafers; apparatus for chemical vapour deposition on LCD<br \/>\nsubstratus [8419 89 70]; parts [8419 90]<br \/>\nDish washing machines, household [8422 11 00] and other [8422 19<br \/>\n00]<br \/>\nElectric or electronic weighing machinery (excluding balances of a<br \/>\nsensitivity of 5 centigrams or better), including weight operated<br \/>\ncounting or checking machines; weighing machine weights of all<br \/>\nkinds<br \/>\nFire extinguishers<br \/>\nFork-lift trucks; other works trucks fitted with lifting or handling<br \/>\nequipment<br \/>\nOther lifting, handling, loading or unloading machinery (for<br \/>\nexample, lifts, escalators<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>non-electric,<br \/>\nPerforating or stapling machines (staplers), pencil sharpening<br \/>\nmachines]<br \/>\nAutomatic goods-vending machines (for example, postage stamps,<br \/>\ncigarette, food or beverage machines), including money changing<br \/>\nmachines<br \/>\nMachinery for preparing or making up tobacco, not specified or<br \/>\nincluded elsewhere in this chapter<br \/>\nPassenger boarding bridges of a kind used in airports [8479 71 00]<br \/>\nand other [8479 79 00]<br \/>\nTransmission shafts (including cam shafts and crank shafts) and<br \/>\ncranks; bearing housings and plain shaft bearings; gears and<br \/>\n130.<br \/>\n8450<br \/>\n131.<br \/>\n8472<br \/>\n132.<br \/>\n133.<br \/>\n8478<br \/>\n134.<br \/>\n8479<br \/>\n135.<br \/>\n8483<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n136.<br \/>\n8484<br \/>\n137.<br \/>\n8504<br \/>\n138.<br \/>\n8506<br \/>\n139.<br \/>\n8507<br \/>\n140.<br \/>\n8508<br \/>\n141.<br \/>\n8509<br \/>\n142.<br \/>\n8510<br \/>\n143.<br \/>\n8511<br \/>\n144.<br \/>\n8512<br \/>\n145.<br \/>\n8513<br \/>\n146.<br \/>\n8516<br \/>\n147.<br \/>\n8517<br \/>\n148.<br \/>\n8518<br \/>\n149.<br \/>\n8519<br \/>\n150.<br \/>\n8522<br \/>\n151.<br \/>\n8525<br \/>\n152.<br \/>\n8526<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\ngearing; ball or roller screws; gear boxes and other speed<br \/>\nchangers, including torque converters; flywheels and pulleys,<br \/>\nincluding pulley blo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>to-dynamos, ignition coils,<br \/>\nsparking plugs and glow plugs, starter motors); generators (for<br \/>\nexample, dynamos, alternators) and cut-outs of a kind used in<br \/>\nconjunction with such engines<br \/>\nElectrical lighting or signalling equipment (excluding articles of<br \/>\nheading 8539), windscreen wipers, defrosters and demisters, of a<br \/>\nkind used for cycles or motor vehicles<br \/>\nPortable electric lamps designed to function by their own source of<br \/>\nenergy (for example, dry batteries, accumulators, magnetos), other<br \/>\nthan lighting equipment of heading 8512<br \/>\nElectric instantaneous or storage water heaters and immersion<br \/>\nheaters; electric space heating apparatus and soil heating<br \/>\napparatus; electrothermic hair-dressing apparatus (for example,<br \/>\nhair dryers, hair curlers, curling tong heaters) and hand dryers;<br \/>\nelectric smoothing irons; other electro-thermic appliances of a kind<br \/>\nused for domestic purposes; electric heating resistors, other than<br \/>\nthose of heading 8545<br \/>\nISDN System [8517 69 10], ISDN Terminal Adaptor [8517 69 20],<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rs and projectors, not incorporating television reception<br \/>\napparatus; reception apparatus for television, whether or not<br \/>\nincorporating radio-broadcast receiver or sound or video recording<br \/>\nor reproducing apparatus [other than computer monitors not<br \/>\nexceeding 17 inches]<br \/>\nParts suitable for use solely or principally with the apparatus of<br \/>\nheadings 8525 to 8528<br \/>\nElectrical signalling, safety or traffic control equipment for<br \/>\nrailways, tramways, roads, inland waterways, parking facilities,<br \/>\nport installations or airfields (other than those of heading 8608)<br \/>\nElectric sound or visual signalling apparatus (for example, bells,<br \/>\nsirens, indicator panels, burglar or fire alarms), other than those of<br \/>\nheading 8512 or 8530<br \/>\nElectrical apparatus for switching or protecting electrical circuits,<br \/>\nor for making connections to or in electrical circuits (for example,<br \/>\nswitches, relays, fuses, surge suppressors, plugs, sockets, lamp-<br \/>\nholders, and other connectors, junction boxes), for a voltage not<br \/>\nexceeding 1,000 vol<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>corporated<br \/>\nduring moulding solely for the purposes of assembly, other than<br \/>\ninsulators of heading 8546; electrical conduit tubing and joints<br \/>\ntherefor, of base metal lined with insulating material<br \/>\nMotor vehicles for the transport of ten or more persons, including<br \/>\nthe driver<br \/>\nMotor cars and other motor vehicles principally designed for the<br \/>\ntransport of persons (other than those of heading 8702), including<br \/>\nstation wagons and racing cars [other than Cars for physically<br \/>\nhandicapped persons]<br \/>\nMotor vehicles for the transport of goods [other than Refrigerated<br \/>\nmotor vehicles]<br \/>\nSpecial purpose motor vehicles, other than those principally<br \/>\ndesigned for the transport of persons or goods (for example,<br \/>\nbreakdown lorries, crane lorries, fire fighting vehicles, concrete-<br \/>\n160.<br \/>\n8539<br \/>\n161.<br \/>\n8544<br \/>\n162.<br \/>\n8545<br \/>\n163.<br \/>\n8547<br \/>\n164.<br \/>\n8702<br \/>\n165.<br \/>\n8703<br \/>\n166.<br \/>\n8704<br \/>\n167.<br \/>\n8705<br \/>\n746<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n168.<br \/>\n8706<br \/>\n169.<br \/>\n8707<br \/>\n170.<br \/>\n8708<br \/>\n171.<br \/>\n8709<br \/>\n172.<br \/>\n8710<br \/>\n173.<br \/>\n8711<br \/>\n174.<br \/>\n175.<br \/>\n8714<br \/>\n8716<br \/>\n176.<br \/>\n8802<br \/>\n177.<br \/>\n8903<br \/>\n178.<br \/>\n9004<br \/>\n179.<br \/>\n9005<br \/>\n180.<br \/>\n9006\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s<br \/>\nParts and accessories of vehicles of headings 8711 and 8713<br \/>\nTrailers and semi-trailers; other vehicles, not mechanically<br \/>\npropelled; parts thereof [other than Self-loading or self-unloading<br \/>\ntrailers for agricultural purposes, and Hand propelled vehicles (e.g.<br \/>\nhand carts, rickshaws and the like); animal drawn vehicles]<br \/>\nAircrafts for personal use<br \/>\nYachts and other vessels for pleasure or sports; rowing boats and<br \/>\ncanoes<br \/>\nGoggles<br \/>\nBinoculars, monoculars, other optical telescopes, and mountings<br \/>\ntherefor; other astronomical instruments and mountings therefor,<br \/>\nbut not including instruments for radio-astronomy<br \/>\nPhotographic (other than cinematographic) cameras; photographic<br \/>\nflashlight apparatus and flashbulbs other than discharge lamps of<br \/>\nheading 8539<br \/>\nCinematographic<br \/>\ncameras and projectors, whether or not<br \/>\nincorporating sound recording or reproducing apparatus<br \/>\nImage projectors, other than cinematographic; photographic (other<br \/>\nthan cinematographic) enlargers and reducers<br \/>\nApparatus and equipment for <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>.<br \/>\n9202<br \/>\n205.<br \/>\n9205<br \/>\n206.<br \/>\n9206 00 00<br \/>\n207.<br \/>\n9207<br \/>\n208.<br \/>\n9208<br \/>\n209.<br \/>\n9209<br \/>\n748<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\nElectric or electronic balances of a sensitivity of 5cg or better, with<br \/>\nor without weights<br \/>\nApparatus based on the use of X-rays or of alpha, beta or gamma<br \/>\nradiations, for\\including radiography or radiotherapy apparatus,<br \/>\nX-ray tubes and other X-ray generators, high tension generators,<br \/>\ncontrol panels and desks, screens, examinations or treatment<br \/>\ntables, chairs and the light<br \/>\nInstruments, apparatus and models, designed for demonstrational<br \/>\npurposes (for example, in education or exhibitions), unsuitable for<br \/>\nother uses<br \/>\nWrist-watches, pocket-watches and other watches, including stop-<br \/>\nwatches, with case of precious metal or of metal clad with precious<br \/>\nmetal<br \/>\nWrist-watches, pocket-watches and other watches, including stop<br \/>\nwatches, other than those of heading 9101<br \/>\nInstrument panel clocks and clocks of a similar type for vehicles,<br \/>\naircraft, spacecraft or vesse<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ylophones,<br \/>\ncymbols, castanets, maracas)<br \/>\nMusical instruments, the sound of which is produced, or must be<br \/>\namplified, electrically (for example, organs, guitars, accordions)<br \/>\nMusical boxes, fairground organs, mechanical street organs,<br \/>\nmechanical singing birds, musical saws and other musical<br \/>\ninstruments not falling within any other heading of this chapter;<br \/>\ndecoy calls of all kinds; whistles, call horns and other mouth-blown<br \/>\nsound signalling instruments<br \/>\nParts (for example, mechanisms for musical boxes) and accessories<br \/>\n(for example, cards, discs and rolls for mechanical instruments) of<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n210.<br \/>\n9302<br \/>\n211.<br \/>\n9401<br \/>\n212.<br \/>\n213.<br \/>\n9403<br \/>\n9404<br \/>\n214.<br \/>\n9405<br \/>\n215.<br \/>\n9504<br \/>\n216.<br \/>\n9505<br \/>\n217.<br \/>\n9506<br \/>\n218.<br \/>\n9508<br \/>\n219.<br \/>\n9601<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\n9611<br \/>\nmusical instruments; metronomes, tuning forks and pitch pipes of<br \/>\nall kinds<br \/>\nRevolvers and pistols, other than those of heading 9303 or 9304<br \/>\nSeats (other than those of heading 9402), whether \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 not<br \/>\nconverti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>oise-shell, horn, antlers, coral, mother-of-<br \/>\npearl and other animal carving material, and articles of these<br \/>\nmaterials (including articles obtained by moulding)<br \/>\nWorked vegetable or mineral carving material and articles of these<br \/>\nmaterials moulded or carved articles of wax, of stearin, of natural<br \/>\ngums or natural resins or of modelling pastes, and other moulded<br \/>\nor carved articles, not elsewhere specified or included; worked,<br \/>\nunhardened gelatin (except gelatin of heading 3503) and articles of<br \/>\nunhardened gelatin<br \/>\nDate, sealing or numbering stamps, and the like (including devices<br \/>\nfor printing or embossing labels), designed for operating in the<br \/>\nhand; hand operated composing sticks and hand printing sets<br \/>\nincorporating such composing sticks<br \/>\nCigarette lighters and other lighters, whether or not mechanical or<br \/>\nelectrical, and parts thereof other than flints and wicks<br \/>\nSmoking pipes (including pipe bowls) and cigar or cigarette<br \/>\nholders, and parts thereof<br \/>\nScent sprays and similar toilet sprays, and mou<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> sold in State(s) other than the organising<br \/>\nstate also.<br \/>\n(2) Organising state has the same meaning as assigned to it in<br \/>\nclause (f) of sub-rule (1) of rule 2 of the Lotteries (Regulation) Rules,<br \/>\n2010<br \/>\nS. No.<br \/>\n(1)<br \/>\n1.<br \/>\n2.<br \/>\nChapter\/Heading\/Sub-<br \/>\nheading\/Tariff item<br \/>\n(2)<br \/>\n7101<br \/>\n7102<br \/>\n3.<br \/>\n7103<br \/>\n4.<br \/>\n7104<br \/>\n5.<br \/>\n7105<br \/>\n6.<br \/>\n7106<br \/>\n7.<br \/>\n7107<br \/>\n8.<br \/>\n7108<br \/>\n9.<br \/>\n7109<br \/>\n10.<br \/>\n10<br \/>\n7110<br \/>\n11.<br \/>\n7111<br \/>\n12.<br \/>\n7112<br \/>\n13.<br \/>\n7113<br \/>\nSchedule V &#8211; 1.5%<br \/>\nDescription of Goods<br \/>\n(3)<br \/>\nPearls, natural or cultured, whether or not worked or graded but<br \/>\nnot strung, mounted or set; pearls, natural or cultured, temporarily<br \/>\nstrung for convenience of transport<br \/>\nDiamonds, whether or not worked, but not mounted or set [other<br \/>\nthan Non-Industrial Unworked or simply sawn, cleaved or bruted]<br \/>\nPrecious stones (other than diamonds) and semi-precious stones,<br \/>\nwhether or not worked or graded but not strung, mounted or set;<br \/>\nungraded precious stones (other than diamonds) and semi-precious<br \/>\nstones, temporarily strung for convenience of transport [other than<br \/>\nUnworked or simply sawn or roughly<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd scrap containing precious metal or precious<br \/>\nmetal compounds, of a kind used principally for the recovery of<br \/>\nprecious metal.<br \/>\nArticles of jewellery and parts thereof, of precious metal or of metal<br \/>\nclad with precious metal<br \/>\n750<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(2)<br \/>\n14.<br \/>\n7114<br \/>\n15.<br \/>\n7115<br \/>\n16.<br \/>\n7116<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\nArticles of goldsmiths&#39; or silversmiths&#39; wares and parts thereof, of<br \/>\nprecious metal or of metal clad with precious metal<br \/>\nOther articles of precious metal or of metal clad with precious<br \/>\nmetal<br \/>\nArticles of natural or cultured pearls, precious or semi-precious<br \/>\nstones (natural, synthetic or reconstructed)<br \/>\nImitation jewellery<br \/>\n17.<br \/>\n7117<br \/>\n18.<br \/>\n7118<br \/>\nCoin<br \/>\nS. No.<br \/>\nChapter\/Heading\/Sub-<br \/>\nheading\/Tariff item<br \/>\n(1)<br \/>\n(2)<br \/>\n1.<br \/>\n7102<br \/>\nSchedule VI &#8211; 0.125%<br \/>\nDescription of Goods<br \/>\n(3)<br \/>\n2.<br \/>\n7103<br \/>\n3.<br \/>\n7104<br \/>\nDiamonds, non-industrial unworked or simply sawn, cleaved or<br \/>\nbruted<br \/>\nPrecious stones (other than diamonds) and semi-precious stones,<br \/>\nunworked or simply sawn or roughly shaped<br \/>\nSyn<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>l mean respectively a tariff<br \/>\nitem, sub-heading, heading and chapter as specified in the First Schedule to the Customs<br \/>\nTariff Act, 1975 (51 of 1975).<br \/>\n(iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51<br \/>\nof 1975), including the Section and Chapter Notes and the General Explanatory Notes of the<br \/>\nFirst Schedule shall, so far as may be, apply to the interpretation of this notification.<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\n751<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nSERIES I No. 13<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nNotification<br \/>\n30TH JUNE, 2017<br \/>\n38\/1\/2017-Fin(R&#038;C) (2\/2017-Rate)<br \/>\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and<br \/>\nServices Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, being satisfied that it is<br \/>\nnecessary in the public interest so to do, o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>8.<br \/>\n3<br \/>\nMeat of bovine animals frozen [other than frozen and put up in unit container]<br \/>\nMeat of swine, fresh, chilled or frozen [other than frozen and put up in unit<br \/>\ncontainer]<br \/>\nMeat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit<br \/>\ncontainer]<br \/>\nMeat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen<br \/>\nand put up in unit container]<br \/>\nEdible offal of bovine animals, swine, sheep, goats, horses, asses, mules or<br \/>\nhinnies, fresh, chilled or frozen [other than frozen and put up in unit container]<br \/>\nMeat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other<br \/>\nthan frozen and put up in unit container]<br \/>\nOther meat and edible meat offal, fresh, chilled or frozen [other than frozen and put<br \/>\nup in unit container]<br \/>\nPig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted,<br \/>\nfresh, chilled or frozen [other than frozen and put up in unit container]<br \/>\nPig fat, free of lean meat, and poultry fat, not rendered or <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ll or not, live, fresh or chilled; crustaceans, in shell,<br \/>\ncooked by steaming or by boiling in water live, fresh or chilled.<br \/>\nMolluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other<br \/>\nthan crustaceans and molluscs, live, fresh or chilled.<br \/>\nAquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.<br \/>\nFresh milk and pasteurised milk, including separated milk, milk and cream, not<br \/>\nconcentrated nor containing added sugar or other sweetening matter, excluding<br \/>\nUltra High Temperature (UHT) milk<br \/>\nCurd; Lassi; Butter milk<br \/>\nChena or paneer, other than put up in unit containers and bearing a registered<br \/>\nbrand name;<br \/>\nBirds&#39; eggs, in shell, fresh, preserved or cooked<br \/>\nNatural honey, other than put up in unit container and bearing a registered brand<br \/>\nname<br \/>\nHuman hair, unworked, whether or not washed or scoured; waste of human hair<br \/>\nAll goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not<br \/>\ncut to shape), treated with acid or gelatinised; po<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> and similar roots<br \/>\nand tubers with high starch or inulin content, fresh or chilled; sago pith.<br \/>\nCoconuts, fresh or dried, whether or not shelled or peeled<br \/>\nBrazil nuts, fresh, whether or not shelled or peeled<br \/>\nOther nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.),<br \/>\nwalnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola<br \/>\nspp.), Areca nuts, fresh, whether or not shelled or peeled<br \/>\nBananas, including plantains, fresh or dried<br \/>\nDates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.<br \/>\nCitrus fruit, such as Oranges, Mandarins (including tangerines and satsumas);<br \/>\nclementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos,<br \/>\nLemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus<br \/>\nlatifolia), fresh.<br \/>\nGrapes, fresh<br \/>\n753<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n(3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n(2)<br \/>\n54.<br \/>\n0807<br \/>\n55.<br \/>\n0808<br \/>\n56.<br \/>\n0809<br \/>\n57.<br \/>\n0810<br \/>\n58.<br \/>\n0814<br \/>\n59.<br \/>\n9<br \/>\n60.<br \/>\n0901<br \/>\n61.<br \/>\n0902<br \/>\n62.<br \/>\n0909\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>at and meslin [other than those put up in unit container and bearing a<br \/>\nregistered brand name]<br \/>\nRye [other than those put up in unit container and bearing a registered brand<br \/>\nname]<br \/>\nBarley [other than those put up in unit container and bearing a registered brand<br \/>\nname]<br \/>\nOats [other than those put up in unit container and bearing a registered brand<br \/>\nname]<br \/>\nMaize (corn) [other than those put up in unit container and bearing a registered<br \/>\nbrand name]<br \/>\nRice [other than those put up in unit container and bearing a registered brand<br \/>\nname]<br \/>\nGrain sorghum [other than those put up in unit container and bearing a registered<br \/>\nbrand name]<br \/>\nBuckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi [other<br \/>\nthan those put up in unit container and bearing a registered brand name]<br \/>\nWheat or meslin flour [other than those put up in unit container and bearing a<br \/>\nregistered brand name].<br \/>\nCereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.]<br \/>\n[other than those put up in unit con<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>her or not broken, of seed quality.<br \/>\nSunflower seeds, whether or not broken, of seed quality.<br \/>\n85.<br \/>\n1207<br \/>\n86.<br \/>\n1209<br \/>\n87.<br \/>\n1210<br \/>\n88.<br \/>\n1211<br \/>\n89.<br \/>\n1212<br \/>\n90.<br \/>\n1213<br \/>\n91.<br \/>\n1214<br \/>\nOther oil seeds and oleaginous fruits [i.e. Palm nuts and kernels, cotton seeds,<br \/>\nCastor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius)<br \/>\nseeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam]<br \/>\nwhether or not broken, of seed quality.<br \/>\nSeeds, fruit and spores, of a kind used for sowing.<br \/>\nHop cones, fresh.<br \/>\nPlants and parts of plants (including seeds and fruits), of a kind used primarily in<br \/>\nperfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or<br \/>\nchilled.<br \/>\nLocust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or<br \/>\nchilled.<br \/>\nCereal straw and husks, unprepared, whether or not chopped, ground, pressed or<br \/>\nin the form of pellets<br \/>\nSwedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale,<br \/>\nlupines, vetches and similar forage products, wh<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rand name<br \/>\nAquatic feed including shrimp feed and prawn feed, poultry feed &#038; cattle feed,<br \/>\nincluding grass, hay &#038; straw, supplement &#038; husk of pulses, concentrates &#038;<br \/>\nadditives, wheat bran &#038; de-oiled cake<br \/>\nSalt, all types<br \/>\nElectrical energy<br \/>\nDicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.<br \/>\n5470: 2002<br \/>\n2308, 2309<br \/>\n103.<br \/>\n2501<br \/>\n104.<br \/>\n2716 00 00<br \/>\n105.<br \/>\n2835<br \/>\n106.<br \/>\n3002<br \/>\n107.<br \/>\n3006<br \/>\nAll types of contraceptives<br \/>\n108.<br \/>\n3101<br \/>\nHuman Blood and its components<br \/>\nAll goods and organic manure [other than put up in unit containers and bearing a<br \/>\nregistered brand name]<br \/>\nKajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta<br \/>\n109.<br \/>\n3304<br \/>\n110.<br \/>\n3825<br \/>\nMunicipal waste, sewage sludge, clinical waste<br \/>\n111.<br \/>\n3926<br \/>\nPlastic bangles<br \/>\n755<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(3)<br \/>\nFirewood or fuel wood<br \/>\nWood charcoal (including shell or nut charcoal), whether or not agglomerated<br \/>\nJudicial, Non-judicial stamp papers, Court fee stamps when sold by the<br \/>\nGovernment Treasuries o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>onut, coir fibre<br \/>\n133.<br \/>\n63<br \/>\nIndian National Flag<br \/>\n134.<br \/>\n6703<br \/>\n135.<br \/>\n6912 00 40<br \/>\n136.<br \/>\n7018<br \/>\n137.<br \/>\n8201<br \/>\nHuman hair, dressed, thinned, bleached or otherwise worked<br \/>\nEarthen pot and clay lamps<br \/>\nGlass bangles (except those made from precious metals)<br \/>\nAgricultural implements manually operated or animal driven i.e. Hand tools, such<br \/>\nas spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and<br \/>\nsimilar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay<br \/>\nknives, hedge shears, timber wedges and other tools of a kind used in agriculture,<br \/>\nhorticulture or forestry.<br \/>\nAmber charkha<br \/>\nHandloom [weaving machinery]<br \/>\nSpacecraft (including satellites) and suborbital and spacecraft launch vehicles<br \/>\nParts of goods of heading 8801<br \/>\nHearing aids<br \/>\nIndigenous handmade musical instruments<br \/>\nMuddhas made of sarkanda and phool bahari jhadoo<br \/>\nSlate pencils and chalk sticks<br \/>\n138.<br \/>\n8445<br \/>\n139.<br \/>\n8446<br \/>\n140.<br \/>\n8802 60 00<br \/>\n141.<br \/>\n8803<br \/>\n142.<br \/>\n9021<br \/>\n143.<br \/>\n92<br \/>\n144.<br \/>\n9603<br \/>\n145.<br \/>\n9609<br \/>\n146.<br \/>\n9610 00 00<br \/>\nSlates<br \/>\n756<br \/>\nOFFICIAL GAZETTE<br \/>\n_\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>lanation. For the purposes of this Schedule,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(i) The phrase \u00e2\u00e2\u0082\u00ac\u00c5\u0093unit container&#8221; means a package, whether large or small (for example, tin,<br \/>\ncan, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-<br \/>\n-determined quantity or number, which is indicated on such package.<br \/>\n(ii) The phrase &#8220;registered brand name&#8221; means brand name or trade name,<br \/>\nthat is to say,<br \/>\na name or a mark, such as symbol, monogram, label, signature or invented word or writing<br \/>\nwhich is used in relation to such specified goods for the purpose of indicating, or so as to<br \/>\nindicate a connection in the course of trade between such specified goods and some person<br \/>\nusing such name or mark with or without any indication of the identity of that person, and<br \/>\nwhich is registered under the Trade Marks Act, 1999.<br \/>\n(iii) &#8220;Tariff item&#8221;, &#8220;sub-heading&#8221;, &#8220;heading&#8221; and &#8220;Chapter\u00e2\u00e2\u0082\u00ac\u009d shall mean respectively a tariff<br \/>\nitem, heading, sub-heading and Chapter as specified in the First Schedule to the Customs\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>olumn (3) of the<br \/>\nTable below read with relevant List appended hereto and falling under the tariff item, sub-<br \/>\n-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in<br \/>\ncolumn (2) of the said Table, from so much of the state tax leviable thereon under section 9 of<br \/>\nthe Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) as is in excess of the amount<br \/>\ncalculated at the rate specified in the corresponding entry in column (4) of the said Table and<br \/>\nsubject to the relevant conditions annexed to this notification, as specified in the corresponding<br \/>\nentry in column (5) of the Table aforesaid.<br \/>\nTABLE<br \/>\nChapter\/<br \/>\nSr.<br \/>\nHeading\/<br \/>\nDescription of Goods<br \/>\nNo.<br \/>\n\/Sub-heading\/<br \/>\nCondition<br \/>\nRate<br \/>\nNo.<br \/>\n\/Tariff item<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n1.<br \/>\nAny Chapter<br \/>\nGoods specified in the List annexed to this Table<br \/>\nrequired in connection with:<br \/>\n2.5%<br \/>\n1<br \/>\nCondition<br \/>\nNo.<br \/>\n758<br \/>\n1.<br \/>\nIf,-<br \/>\n(1) Petroleum operations undertaken under petroleum<br \/>\nexploration licenses or mining leases, granted by<br \/>\nthe Government of India <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>NE, 2017<br \/>\n(ii) an Indian Company or Companies, a Foreign Company or Companies, or a<br \/>\nconsortium of an Indian Company or Companies and a Foreign Company or<br \/>\nCompanies (hereinafter referred to as the &#8220;contractor&#8221;) or a sub-contractor of<br \/>\nthe contractor and in each case in connection with petroleum operations to be<br \/>\nundertaken under a contract with the Government of India; or<br \/>\n(iii) an Indian Company or Companies, a Foreign Company or Companies, or a<br \/>\nconsortium of an Indian Company or Companies and a Foreign Company or<br \/>\nCompanies (hereinafter referred to as the &#8220;contractor&#8221;) or a sub-contractor of<br \/>\nsuch Company or Companies or such consortium and in each case in<br \/>\nconnection with petroleum operations or coal bed methane operations, as the<br \/>\ncase may be, to be undertaken under a contract signed with the Government<br \/>\nof India, on or after the 1st day of April, 1998, under the New Exploration<br \/>\nLicensing Policy, or on or after the 1st day of April, 2001 in terms of the Coal<br \/>\nBed Methane Policy, or on or afte<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>upplier of goods, at the time of outward supply of goods,<br \/>\na certificate from a duly authorised officer of the Directorate General of Hydro<br \/>\nCarbons in the Ministry of Petroleum and Natural Gas, Government of India, to<br \/>\nthe effect that the goods are required for<br \/>\n(A) petroleum operations referred to in sub-clause (ii) of clause (a) under the<br \/>\ncontract referred to in that sub-clause, or<br \/>\n(B) petroleum operations or coal bed methane operations referred to in sub-<br \/>\n-clause (iii) of clause (a), as the case may be, under a contract signed under<br \/>\nthe New Exploration Licensing Policy or the Coal Bed Methane Policy or<br \/>\nthe Marginal Field Policy, as the case may be;<br \/>\n(c) where the recipient of outward supply of goods is a sub-contractor, he produces to<br \/>\nthe Deputy Commissioner of Central tax or the Assistant Commissioner of Central<br \/>\ntax or the Deputy Commissioner of State tax or the Assistant Commissioner of State<br \/>\ntax, as the case may be, having jurisdiction over the supplier of goods, at the time<br \/>\nof outwa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd containing the<br \/>\nname of such sub-contractor;<br \/>\n(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor<br \/>\nof the licensee or lessee or contractor, as the case may be;<br \/>\n(iii) an undertaking from such licensee or lessee or contractor, as the case may be,<br \/>\nbinding him to pay any tax, fine or penalty that may become payable, if any of<br \/>\nthe conditions of this entry are not complied with by such sub-contractor or<br \/>\nlicensee or lessee or contractor, as the case may be;<br \/>\n(d) where the goods so supplied to the licensee or a sub-contractor of the licensee, or<br \/>\nthe contractor or a sub-contractor of the contractor are sought to be transferred to<br \/>\nanother sub-contractor of the licensee or another licensee or a sub-contractor of<br \/>\nsuch licensee, or another sub-contractor of the contractor or another contractor or a<br \/>\nsub-contractor of such contractor (hereinafter referred to as the &#8220;transferee&#8221;), such<br \/>\ntransferee produces to the Deputy Commissioner of Central tax or the Assistant<br \/>\nCommi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>uding that he shall pay tax, fine or penalty that may become payable, if any<br \/>\nof the conditions of this entry are not complied with by himself, where he is the<br \/>\nlicensee\/contractor or by the licensee\/contractor of the transferee where such<br \/>\ntransferee is a sub-contractor;<br \/>\n(iii) a certificate,-<br \/>\non<br \/>\n(A) in the case of a petroleum exploration license or mining lease, as the case<br \/>\nmay be, granted by the Government of India or any State Government<br \/>\nnomination basis, that no foreign exchange remittance is made for<br \/>\nthe transfer of such goods undertaken by the transferee on behalf of<br \/>\nthe licensee or lessee, as the case may be;<br \/>\n(B) in the case of a contract entered into by the Government of India and a<br \/>\nForeign Company or Companies or, the Government of India and a<br \/>\nconsortium of an Indian Company or Companies and a Foreign Company<br \/>\nor Companies, that no foreign exchange remittance is made for the<br \/>\ntransfer of such goods undertaken by the transferee on behalf of the<br \/>\nForeign Company or Companies, as the c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> the said goods<br \/>\nare no longer required for the petroleum operations or coal bed methane operations,<br \/>\nand the depreciated value of the goods shall be equal to the original value of the<br \/>\ngoods at the time of import reduced by the percentage points calculated by straight<br \/>\nline method as specified below for each quarter of a year or part thereof from the<br \/>\ndate of clearance of the goods, namely:-<br \/>\n(i) for each quarter in the first year at the rate of 4 per cent.;<br \/>\n(ii) for each quarter in the second year at the rate of 3 per cent.;<br \/>\n(iii) for each quarter in the third year at the rate of 2.5 per cent.; and<br \/>\n(iv) for each quarter in the fourth year and subsequent years at the rate of 2 per<br \/>\ncent.,<br \/>\nsubject to the maximum of 70 per cent.<br \/>\nList<br \/>\n[See S. No. 1 of the Table]<br \/>\n(1) Land Seismic Survey Equipment and accessories, requisite vehicles including those for carrying<br \/>\nthe equipment, seismic survey vessels, global positioning system and accessories, and<br \/>\nother materials required for seismic work or other <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>on, Coil Tubing units,<br \/>\nDrill Stem Testing (DST), data acquisition and processing, solids control, fishing (as<br \/>\nrelated to downhole retrieval in oil field operations or coal bed methane operations), well<br \/>\ncontrol, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring,<br \/>\ngravel pack, well completion and workover for oil\/gas\/CBM wells including wireline and<br \/>\ndownhole equipment.<br \/>\n(6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling,<br \/>\nkelly, cross overs and swages, Drive Pipes.<br \/>\n(7) All types of drilling bits, including nozzles, breakers and related tools.<br \/>\n(8) All types of oil field chemicals or coal bed methane chemicals including synthetic products<br \/>\nused in petroleum or coal bed methane operations, oil well cement and cement additives,<br \/>\nrequired for drilling, production and transportation of oil or gas.<br \/>\n761<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(9) Process, production and well pl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>r pollution control,<br \/>\nfire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection<br \/>\nequipment, including H2S monitoring equipment.<br \/>\n(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.<br \/>\n(15) All types of valves including high pressure valves.<br \/>\n(16) Communication equipment required for petroleum or coal bed methane operations including<br \/>\nsynthesized VHF Aero and VHF multi channel sets\/VHF marine multi channel sets.<br \/>\n(17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV,<br \/>\nelectronic individual security devices including electronic access control system.<br \/>\n(18) Specialized antenna system, simplex telex over radio terminals, channel micro wave<br \/>\nsystems, test and measurement equipment.<br \/>\n(19) X-band radar transponders, area surveillance system.<br \/>\n(20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation<br \/>\nequipment and explosives<br \/>\n(21) Wellhead and<br \/>\nChristmas <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> interpretation of this notification.<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\n762<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(4\/2017-Rate)<br \/>\nIn exercise of the powers conferred by sub-section (3) of section 9 of the Goa Goods and<br \/>\nServices Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the &#8220;said Act&#8221;), the<br \/>\nGovernment of Goa, on the recommendations of the Council, hereby specifies the supply of<br \/>\ngoods, the description of which is specified in column (3) of the Table below and falling under<br \/>\nthe tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the<br \/>\ncorresponding entry in column (2) of the said Table, made by the person as specified in the<br \/>\ncorresponding entry in column (4), in respect of which the state tax <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>le 2 of the<br \/>\nLotteries (Regulation) Rules,<br \/>\n2010, made under the provisions<br \/>\nof sub-section 1 of section 11 of<br \/>\nthe Lotteries (Regulations) Act,<br \/>\n1998 (17 of 1998).<br \/>\nExplanation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(1) In this Table, \u00e2\u00e2\u0082\u00ac\u00c5\u0093tariff item&#8221;, &#8220;sub-heading&#8221;, &#8220;heading&#8221; and &#8220;Chapter&#8221; shall mean<br \/>\nrespectively a tariff item, sub-heading, heading or chapter, as specified in the First<br \/>\nSchedule to the Customs Tariff Act, 1975 (51 of 1975).<br \/>\n763<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975,<br \/>\nincluding the Section and Chapter Notes and the General Explanatory Notes of the First<br \/>\nSchedule shall, so far as may be, apply to the interpretation of this notification.<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\nNotification<br \/>\n38\/1\/2<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>abrics of cotton<br \/>\n(4)<br \/>\n5309 to 5311<br \/>\nWoven fabrics of other vegetable textile fibres, paper yarn<br \/>\n(5)<br \/>\n5407, 5408<br \/>\nWoven fabrics of manmade textile materials<br \/>\n(6)<br \/>\n5512 to 5516<br \/>\n(7)<br \/>\n60<br \/>\nWoven fabrics of manmade staple fibres<br \/>\nKnitted or crocheted fabrics [All goods]<br \/>\n(8)<br \/>\n8601<br \/>\n(9)<br \/>\n8602<br \/>\n(10)<br \/>\n8603<br \/>\n(11)<br \/>\n8604<br \/>\n(12)<br \/>\n8605<br \/>\n(13)<br \/>\n8606<br \/>\nRail locomotives powered from an external source of electricity or by electric<br \/>\naccumulators<br \/>\nOther rail locomotives; locomotive tenders; such as Diesel-electric locomotives,<br \/>\nSteam locomotives and tenders thereof<br \/>\nSelf-propelled railway or tramway coaches, vans and trucks, other than those of<br \/>\nheading 8604<br \/>\nRailway or tramway maintenance or service vehicles, whether or not self-<br \/>\n-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing<br \/>\ncoaches and track inspection vehicles)<br \/>\nRailway or tramway passenger coaches, not self-propelled; luggage vans, post<br \/>\noffice coaches and other special purpose railway or tramway coaches, not self-<br \/>\n-propelled (excluding those of h<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>atory Notes of the First<br \/>\nSchedule shall, so far as may be, apply to the interpretation of this notification.<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(6\/2017-Rate)<br \/>\nIn exercise of the powers conferred by section 55 of the Goa Goods and Services Tax Act,<br \/>\n2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council,<br \/>\nhereby specifies the Canteen Stores Department (hereinafter referred to as the CSD), under the<br \/>\nMinistry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the<br \/>\napplicable state tax paid by it on all inward supplies of goods received by it for the purposes of<br \/>\nsubsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized<br \/>\ncustomers of the CSD.<br \/>\nThis notification shall come into force with effect fro<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>f supply of Goods<br \/>\nNo.<br \/>\nheading or<br \/>\nChapter<br \/>\n(1)<br \/>\n1.<br \/>\nAny chapter<br \/>\nThe supply of goods by the CSD to the Unit Run Canteens<br \/>\n2.<br \/>\nAny chapter<br \/>\nThe supply of goods by the CSD to the authorized customers<br \/>\n3.<br \/>\nAny chapter<br \/>\nThe supply of goods by the Unit Run Canteens to the authorized customers<br \/>\nExplanation.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(1) In this notification, \u00e2\u00e2\u0082\u00ac\u00c5\u0093tariff item\u00e2\u00e2\u0082\u00ac\u009d, \u00e2\u00e2\u0082\u00ac\u00c5\u0093sub-heading\u00e2\u00e2\u0082\u00ac\u009d, \u00e2\u00e2\u0082\u00ac\u00c5\u0093heading\u00e2\u00e2\u0082\u00ac\u009d and \u00e2\u00e2\u0082\u00ac\u00c5\u0093Chapter\u00e2\u00e2\u0082\u00ac\u009d shall mean<br \/>\nrespectively a tariff item, heading, sub-heading and Chapter as specified in the First<br \/>\nSchedule to the Customs Tariff Act, 1975 (51 of 1975).<br \/>\n(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975,<br \/>\nincluding the Section and Chapter Notes and the General Explanatory Notes of the First<br \/>\nSchedule shall, so far as may be, apply to the interpretation of this notification.<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, U<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>17.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\n766<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nSERIES I No. 13<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(9\/2017-Rate)<br \/>\n30TH JUNE, 2017<br \/>\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and<br \/>\nServices Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the &#8220;said Act&#8221;), the<br \/>\nGovernment of Goa, on being satisfied that it is necessary in the public interest so to do, on the<br \/>\nrecommendations of the Council, hereby exempts intra-State supplies of goods or services or<br \/>\nboth received by a deductor under section 51 of the said Act, from any supplier, who is not<br \/>\nregistered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of<br \/>\nthe said Act, subject to the condition that the deductor is not liable to be registered otherwise<br \/>\nthan under sub-clause (vi) of section 24 of the said Act.<br \/>\nThis notificati<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> Act 4 of 2017).<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(11\/2017-Rate)<br \/>\nIn exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of<br \/>\nsection 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Goa Goods and<br \/>\nServices Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of<br \/>\nthe Council, and on being satisfied that it is necessary in the public interest so to do, hereby<br \/>\nnotifies that the state tax, on the intra-State supply of services of description as specified in<br \/>\ncolumn (3) of the Table below, falling under Chapter, Section or Heading of scheme of<br \/>\nclassification of services as specified in column (2), shall be levied at the rate as specified in the<br \/>\ncorresponding entry in column (4), subject to the conditions as s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>tion 6<br \/>\nDistributive Trade Services;<br \/>\nAccommodation, Food and Beverage<br \/>\n5<br \/>\nHeading 9961<br \/>\nService; Transport Services; Gas and<br \/>\nElectricity Distribution Services<br \/>\nServices in wholesale trade.<br \/>\nExplanation-This service does not include<br \/>\nsale or purchase of goods but includes:<br \/>\nServices of commission agents,<br \/>\ncommodity brokers, and auctioneers<br \/>\nand all other traders who negotiate<br \/>\nwhole sale commercial transactions<br \/>\nbetween buyers and sellers, for a fee<br \/>\nor commission,<br \/>\nServices of electronic whole sale<br \/>\nagents and brokers,<br \/>\nServices of whole sale auctioning<br \/>\nhouses.<br \/>\n9<br \/>\n6<br \/>\nHeading 9962<br \/>\nServices in retail trade.<br \/>\nExplanation- This service does not include<br \/>\nsale or purchase of goods<br \/>\n9<br \/>\n7<br \/>\n768<br \/>\nHeading 9963<br \/>\n(Accommoda-<br \/>\ntion, food and<br \/>\nbeverage<br \/>\nservices)<br \/>\n(i) Supply, by way of or as part of any<br \/>\nservice or in any other manner<br \/>\nwhatsoever, of goods, being food or any<br \/>\nother article for human consumption or<br \/>\ndrink, where such supply or service is for<br \/>\ncash, deferred payment or other valuable<br \/>\nconsideration, provided by a restau<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> part of any<br \/>\nservice or in any other manner<br \/>\nwhatsoever, of goods, being food or any<br \/>\nother article for human consumption or<br \/>\nany drink, where such supply or service is<br \/>\nfor cash, deferred payment \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 other<br \/>\nvaluable consideration, provided by a<br \/>\nrestaurant, eating joint including mess,<br \/>\ncanteen, having licence or permit or by<br \/>\nwhatever name called to serve alcoholic<br \/>\nliquor for human consumption.<br \/>\n(iv) Supply, by way of or as part of any<br \/>\nservice or in any other manner<br \/>\nwhatsoever, of goods, being food or any<br \/>\nother article for human consumption or<br \/>\nany drink, where such supply or service is<br \/>\nfor cash, deferred payment or other<br \/>\nvaluable consideration, provided by a<br \/>\nrestaurant, eating joint including mess,<br \/>\ncanteen, having the facility of air-<br \/>\nconditioning or central air-heating in any<br \/>\npart of the establishment, at any time<br \/>\nduring the year.<br \/>\n(v) Supply, by way of or as part of any<br \/>\nservice or in any other manner whatsoever<br \/>\nin outdoor catering wherein goods, being<br \/>\nfood or any other article for huma<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 in any other manner<br \/>\nwhatsoever, of goods, including but not<br \/>\nlimited to food or any other article for<br \/>\nhuman consumption or any drink (whether<br \/>\n\u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 not alcoholic liquor for human<br \/>\nconsumption), where such supply or<br \/>\nservice is for cash, deferred payment or<br \/>\nother valuable consideration, in a premises<br \/>\n(including hotel, convention center, club,<br \/>\npandal, shamiana or any other place,<br \/>\nspecially arranged for organising a<br \/>\nfunction) together with renting of such<br \/>\npremises.<br \/>\n(viii) Accommodation in hotels<br \/>\nincluding five star hotels, inns, guest<br \/>\nhouses, clubs, campsites or other<br \/>\ncommercial places meant for residential or<br \/>\nlodging purposes having declared tariff of<br \/>\na unit of accommodation of seven<br \/>\nthousand and five hundred rupees and<br \/>\nabove per unit per day or equivalent.<br \/>\nExplanation.-&#8220;declared tariff &#8221; includes<br \/>\ncharges for all amenities provided in the<br \/>\nunit of accommodation (given on rent for<br \/>\nstay) like furniture, air conditioner,<br \/>\nrefrigerators or any other amenities, but<br \/>\nwithout excluding any <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>in clause (40) of section 2 of<br \/>\nthe Motor Vehicles Act, 1988 (59 of 1988);<br \/>\n(c) &#8220;radio taxi&#8221; means a taxi including a<br \/>\nradio cab, by whatever name called, which<br \/>\nis in two-way radio communication with a<br \/>\ncentral control office and is enabled for<br \/>\ntracking using Global Positioning System<br \/>\n(GPS) or General Packet Radio Service<br \/>\n(GPRS).<br \/>\n(iii) Transport of passengers, with or<br \/>\nwithout accompanied belongings, by air in<br \/>\neconomy class.<br \/>\n2.5<br \/>\ninput tax charged on<br \/>\nProvided that credit of<br \/>\ngoods or services used<br \/>\nin supplying the<br \/>\nservice has not been<br \/>\ntaken<br \/>\n[Please refer<br \/>\nExplanation No. (iv)]<br \/>\nto<br \/>\n(iv) Transport of passengers, with or<br \/>\nwithout accompanied belongings, by air,<br \/>\nembarking from or terminating in a<br \/>\nRegional Connectivity Scheme Airport, as<br \/>\nnotified by the Ministry of Civil Aviation.<br \/>\n2.5<br \/>\n2.5<br \/>\nProvided that credit of<br \/>\ninput tax charged on<br \/>\ngoods used<br \/>\nin<br \/>\nsupplying the service<br \/>\nhas not been taken<br \/>\n[Please refer<br \/>\nExplanation No. (iv)]<br \/>\nto<br \/>\n00<br \/>\nProvided that credit of<br \/>\ninput tax charged on<br \/>\ngoods used<br \/>\nin<br \/>\nsupplying the <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>erson who provides service in<br \/>\nrelation to transport of goods by road and<br \/>\nissues consignment note, by whatever<br \/>\nname called.<br \/>\n2.5<br \/>\n30TH JUNE, 2017<br \/>\n(5)<br \/>\nProvided that credit of<br \/>\ninput tax charged in<br \/>\nrespect of goods in<br \/>\nsupplying the service is<br \/>\nnot utilised for paying<br \/>\nstate tax or integrated<br \/>\ntax on the supply of the<br \/>\nservice<br \/>\nProvided that credit of<br \/>\ninput tax charged on<br \/>\ngoods (other than on<br \/>\nships, vessels inclu-<br \/>\nding bulk carriers and<br \/>\ntankers) used<br \/>\nin<br \/>\nsupplying the service<br \/>\nhas not been taken<br \/>\n[Please refer<br \/>\nExplanation No. (iv)]<br \/>\nto<br \/>\nProvided that credit of<br \/>\ninput tax charged on<br \/>\ngoods and services<br \/>\nused in supplying the<br \/>\n2.5<br \/>\nservice has not been<br \/>\ntaken<br \/>\n[Please refer<br \/>\nExplanation No. (iv)]<br \/>\nto<br \/>\n(iv) Transport of goods in containers by<br \/>\nrail by any person other than Indian<br \/>\nRailways.<br \/>\n6<br \/>\n(v) Goods transport services other than<br \/>\n(i), (ii), (iii) and (iv) above.<br \/>\n9<br \/>\n10<br \/>\nHeading 9966<br \/>\n(Rental<br \/>\nservices of<br \/>\ntransport<br \/>\nvehicles)<br \/>\n(i) Renting of motorcab where the cost<br \/>\nof fuel is included in the consideration<br \/>\ncharged from the <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>courier services.<br \/>\n9<br \/>\nElectricity, gas, water and other<br \/>\ndistribution services.<br \/>\n9<br \/>\n14<br \/>\nSection 7<br \/>\n15<br \/>\nHeading 9971<br \/>\n(Financial and<br \/>\nrelated<br \/>\nservices)<br \/>\nFinancial and related services; real estate<br \/>\nservices; and rental and leasing services.<br \/>\n(i) Services provided by a foreman of a<br \/>\nchit fund in relation to chit.<br \/>\nExplanation.-<br \/>\nmeans<br \/>\na<br \/>\ntransaction<br \/>\n(a) &#8220;chit&#8221;<br \/>\nwhether called chit, chit fund, chitty,<br \/>\nkuri, or by whatever name by or under<br \/>\nwhich a person enters into an<br \/>\nagreement with a specified number of<br \/>\npersons that every one of them shall<br \/>\nsubscribe a certain sum of money (or a<br \/>\ncertain quantity of grain instead) by<br \/>\nway of periodical instalments over a<br \/>\ndefinite period and that each subscriber<br \/>\nshall, in his turn, as determined by lot or<br \/>\nby auction or by tender or in such other<br \/>\nmanner as may be specified in the chit<br \/>\nagreement, be entitled to a prize<br \/>\namount;<br \/>\n(b)&#8221;foreman of a chit fund&#8221; shall have<br \/>\nthe same meaning as is assigned to the<br \/>\nexpression &#8220;foreman&#8221; in clause (j) of<br \/>\nsection 2 of the Chit Funds Act, 1982<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ise engaged in or<br \/>\noffering to engage in aircraft operations;<br \/>\n(b) &#8220;scheduled air transport service&#8221;<br \/>\nan air transport service<br \/>\nundertaken between the same two or<br \/>\nmore places operated according to a<br \/>\npublished time table or with flights so<br \/>\nregular or frequent that they constitute<br \/>\na recognisable systematic series, each<br \/>\nflight being open to use by members of<br \/>\nthe public;<br \/>\n(c) &#8220;scheduled air cargo service&#8221;<br \/>\nmeans air transportation of cargo or<br \/>\nmail on a scheduled basis according to<br \/>\na published time table or with flights so<br \/>\nregular or frequent that they constitute<br \/>\na recognisably systematic series, not<br \/>\nopen to use by passengers.<br \/>\n(v) Financial and related services other<br \/>\nthan (i), (ii), (iii), and (iv) above.<br \/>\n(4)<br \/>\n2.5<br \/>\n6<br \/>\n30TH JUNE, 2017<br \/>\n(5)<br \/>\nProvided that credit of<br \/>\ninput tax charged on<br \/>\ngoods<br \/>\nused<br \/>\nin<br \/>\nsupplying the service<br \/>\nhas not been taken<br \/>\n[Please refer<br \/>\nExplanation No. (iv)]<br \/>\nto<br \/>\n16<br \/>\n67<br \/>\nHeading 9972<br \/>\nReal estate services.<br \/>\n17 Heading 9973<br \/>\n(Leasing or<br \/>\nrental<br \/>\nservices, with<br \/>\nor without<br \/>\noperator)<br \/>\nuse<br \/>\nor<br \/>\n(i) Temp<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> and Services Act, 2017.<br \/>\nExplanation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(a) &#8220;operator&#8221; means a person,<br \/>\norganisation or enterprise engaged in or<br \/>\noffering to engage in aircraft operations;<br \/>\n(b) &#8220;scheduled air transport service&#8221;<br \/>\nmeans an air transport service undertaken<br \/>\nbetween the same two or more places<br \/>\noperated according to a published time<br \/>\ntable or with flights so regular or frequent<br \/>\nthat they constitute<br \/>\nrecognisable<br \/>\nsystematic series, each flight being open<br \/>\nto use by members of the public;<br \/>\na<br \/>\n(c) &#8220;scheduled air cargo service&#8221; means<br \/>\nair transportation of cargo or mail on a<br \/>\nscheduled basis according to a published<br \/>\ntime table or with flights so regular or<br \/>\nfrequent that they constitute<br \/>\nrecognisably systematic series, not open<br \/>\nto use by passengers.<br \/>\na<br \/>\n(vi) Leasing or rental services, with or<br \/>\nwithout operator, other than (i), (ii), (iii),<br \/>\n(iv) and (v) above.<br \/>\n(4)<br \/>\nSame rate<br \/>\nof state<br \/>\ntax as on<br \/>\nsupply of<br \/>\nlike goods<br \/>\ninvolving<br \/>\ntransfer of<br \/>\ntitle in<br \/>\ngoods<br \/>\n2.5<br \/>\nSame rate<br \/>\nof state<br \/>\ntax as<br \/>\napplicable<br \/>\non supply<br \/>\nof like<br \/>\ngoods<br \/>\ninvolv<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ments<br \/>\naccommodation,<br \/>\nsightseeing or other similar services) by<br \/>\nany mode of transport, and includes any<br \/>\nperson engaged in the business of<br \/>\noperating tours.<br \/>\nfor<br \/>\n9<br \/>\n2.5<br \/>\n1. Provided that credit<br \/>\nof input tax charged<br \/>\non goods and services<br \/>\nused in supplying the<br \/>\nservice has not been<br \/>\ntaken<br \/>\n[Please refer to<br \/>\nExplanation No. (iv)]<br \/>\n2. The bill issued for<br \/>\nsupply of this service<br \/>\nindicates that it is<br \/>\ninclusive of charges of<br \/>\naccommodation and<br \/>\ntransportation<br \/>\nrequired for such a<br \/>\ntour and the amount<br \/>\ncharged in the bill is<br \/>\nthe gross amount<br \/>\ncharged for such a<br \/>\ntour including the<br \/>\ncharges<br \/>\naccommodation<br \/>\ntransportation<br \/>\nof<br \/>\nand<br \/>\nrequired for such a<br \/>\ntour.<br \/>\n(ii) Support services other than (i) above<br \/>\n(i) Support services to agriculture,<br \/>\nforestry, fishing, animal husbandry.<br \/>\nExplanation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d &#8220;Support services to<br \/>\nagriculture, forestry, fishing, animal<br \/>\nhusbandry&#8221; mean &#8211;<br \/>\n(i) Services relating to cultivation of<br \/>\nplants and rearing of all life forms of<br \/>\nanimals, except the rearing of horses, for<br \/>\nfood, fibre, fuel, raw materia<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>oduce;<br \/>\n(f) agricultural extension services;<br \/>\n(g) services by any Agricultural<br \/>\nProduce Marketing Committee or Board<br \/>\nor services provided by a commission<br \/>\nagent for sale or purchase of<br \/>\nagricultural produce.<br \/>\n(ii) Services by way of pre-conditioning,<br \/>\npre-cooling, ripening, waxing, retail<br \/>\npacking, labelling of fruits and vegetables<br \/>\nwhich do not change or alter the essential<br \/>\ncharacteristics of the said fruits \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2<br \/>\nvegetables.<br \/>\n(iii) Carrying out an intermediate<br \/>\nproduction process as job work in relation<br \/>\nto cultivation of plants and rearing of all<br \/>\nlife forms of animals, except the rearing of<br \/>\nhorses, for food, fibre, fuel, raw material or<br \/>\nother similar products or agricultural<br \/>\nproduce.<br \/>\n(ii) Support services to mining,<br \/>\nelectricity, gas and water distribution.<br \/>\nMaintenance, repair and<br \/>\n(except construction) services.<br \/>\n9<br \/>\ninstallation<br \/>\n9<br \/>\n(i) Services by way of job work in<br \/>\nrelation to-<br \/>\n(a) Printing of newspapers;<br \/>\n(b) Textile yarns (other than of<br \/>\nman-made fibres) and textile fabrics;<br \/>\n(c) Cut and polis<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ymers<br \/>\n(for example, cellulose) to produce<br \/>\npolymers such as cuprammonium rayon<br \/>\n(cupro) or viscose rayon, or by chemical<br \/>\nmodification of natural organic polymers<br \/>\n(for example, cellulose, casein and other<br \/>\nproteins, or alginic acid), to produce<br \/>\npolymers such as cellulose acetate or<br \/>\nalginates.<br \/>\n(ii) Manufacturing services on physical<br \/>\ninputs (goods) owned by others, other<br \/>\nthan (i) above.<br \/>\nOther manufacturing services; publishing,<br \/>\nprinting and reproduction services;<br \/>\n9<br \/>\nmaterials recovery services.<br \/>\n28<br \/>\nSection 9<br \/>\nCommunity, Social and Personal Services<br \/>\nand other miscellaneous services<br \/>\n29<br \/>\n29<br \/>\nHeading 9991<br \/>\nPublic administration and other services<br \/>\nprovided to the community as a whole;<br \/>\ncompulsory social security services.<br \/>\n9<br \/>\n30<br \/>\nHeading 9992<br \/>\nEducation services.<br \/>\n9<br \/>\n31<br \/>\nHeading 9993<br \/>\n32 Heading 9994<br \/>\nHuman health and social care services.<br \/>\n9<br \/>\nSewage and waste collection, treatment<br \/>\nand disposal and other environmental<br \/>\nprotection services.<br \/>\n9<br \/>\n33<br \/>\n778<br \/>\nHeading 9995<br \/>\nServices of membership organisations.<br \/>\n9<br \/>\n9<br \/>\n(4)<br \/>\n30TH JUN<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ashing, cleaning and<br \/>\ndyeing services; beauty and physical well-<br \/>\nbeing services; and other miscellaneous<br \/>\nservices including services nowhere else<br \/>\nclassified).<br \/>\n9<br \/>\n36<br \/>\nHeading 9998<br \/>\nDomestic services.<br \/>\n9<br \/>\n37<br \/>\nHeading 9999<br \/>\nServices provided by extraterritorial<br \/>\norganisations and bodies.<br \/>\n9<br \/>\n2. In case of supply of service specified in column (3) of the entry at item (i) against serial no.<br \/>\n3 of the Table above, involving transfer of property in land or undivided share of land, as the<br \/>\ncase may be, the value of supply of service and goods portion in such supply shall be<br \/>\nequivalent to the total amount charged for such supply less the value of land or undivided share<br \/>\nof land, as the case may be, and the value of land or undivided share of land, as the case may<br \/>\nbe, in such supply shall be deemed to be one third of the total amount charged for such supply.<br \/>\nExplanation. For the purposes of paragraph 2, &#8220;total amount\u00e2\u00e2\u0082\u00ac\u009d means the sum total of,-<br \/>\n(a) consideration charged for aforesaid service; and<br \/>\n(b) am<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ction and Chapter Notes and the General Explanatory Notes of the First<br \/>\nSchedule shall, so far as may be, apply to the interpretation of heading 9988.<br \/>\n(iv) Wherever a rate has been prescribed in this notification subject to the condition that<br \/>\ncredit of input tax charged on goods or services used in supplying the service has not been<br \/>\ntaken, it shall mean that,-<br \/>\n(a) credit of input tax charged on goods or services used exclusively in supplying such<br \/>\nservice has not been taken; and<br \/>\n(b) credit of input tax charged on goods or services used partly for supplying such<br \/>\nservice and partly for effecting other supplies eligible for input tax credits, is reversed as if<br \/>\nsupply of such service is an exempt supply and attracts provisions of sub-section (2) of<br \/>\nsection 17 of the Goa Goods and Services Tax Act, 2017 and the rules made thereunder.<br \/>\n(v) &#8220;information technology software&#8221; means any representation of instructions, data,<br \/>\nsound or image, including source code and object code, recorded in a machin<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>his notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\nAnnexure: Scheme of Classification of Services<br \/>\nSr.<br \/>\nNo.<br \/>\nChapter,<br \/>\nSection,<br \/>\nService<br \/>\nHeading or<br \/>\nCode<br \/>\n(Tariff)<br \/>\n(1)<br \/>\nGroup<br \/>\n(2)<br \/>\n(3)<br \/>\n1<br \/>\nChapter 99<br \/>\nAll Services<br \/>\n2<br \/>\nSection 5<br \/>\n3<br \/>\nHeading 9954<br \/>\n4<br \/>\nGroup 99541<br \/>\n5<br \/>\n995411<br \/>\n780<br \/>\nService Description<br \/>\n(4)<br \/>\nConstruction Services<br \/>\nConstruction services<br \/>\nConstruction services of buildings<br \/>\nConstruction services of single dwelling or multi dwelling or<br \/>\nmulti-storied residential buildings<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n6<br \/>\n7<br \/>\n00<br \/>\n8<br \/>\n0<br \/>\n10<br \/>\n11<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(4)<br \/>\n(2)<br \/>\n(3)<br \/>\n995412<br \/>\n995413<br \/>\n995414<br \/>\n995415<br \/>\n995416<br \/>\n995419<br \/>\n12<br \/>\nGroup 99542<br \/>\n13<br \/>\n995421<br \/>\n14<br \/>\n15<br \/>\n16<br \/>\n17<br \/>\n18<br \/>\n19<br \/>\n995422<br \/>\n995423<br \/>\n995424<br \/>\n995425<br \/>\n995426<br \/>\n995427<br \/>\n20<br \/>\n995428<br \/>\n21<br \/>\n21<br \/>\n995429<br \/>\n22<br \/>\nGroup 99543<br \/>\n23<br \/>\n995431<br \/>\n24<br \/>\n995432<br \/>\n995433<br \/>\n25<br \/>\n26<br \/>\n995434<br \/>\nConstruction services of other residential buildings such as o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rvices of highways, streets, roads,<br \/>\nrailways and airfield runways, bridges and tunnels<br \/>\nGeneral construction services of harbours, waterways, dams,<br \/>\nwater mains and lines, irrigation and other waterworks<br \/>\nGeneral construction services of long-distance underground\/<br \/>\n\/overland\/ submarine pipelines, communication and electric<br \/>\npower lines (cables); pumping stations and related works;<br \/>\ntransformer stations and related works<br \/>\nGeneral construction services of local water and sewage<br \/>\npipelines, electricity and communication cables and related works<br \/>\nGeneral construction services of mines and industrial plants<br \/>\nGeneral Construction services of Power Plants and its related<br \/>\ninfrastructure<br \/>\nGeneral construction services of outdoor sport and recreation<br \/>\nfacilities<br \/>\nGeneral construction services of other civil engineering works<br \/>\nnowhere else classified<br \/>\nServices involving repair, alterations, additions, replacements,<br \/>\nrenovation, maintenance or remodeling of the constructions<br \/>\ncovered above<br \/>\nSite preparation service<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> booths, public toilets, and the like)<br \/>\nOther assembly and erection services nowhere else classified<br \/>\nServices involving repair, alterations, additions, replacements,<br \/>\nmaintenance of the constructions covered above<br \/>\nSpecial trade construction services<br \/>\n35<br \/>\nGroup 99545<br \/>\n36<br \/>\n37<br \/>\n995451<br \/>\n995452<br \/>\nPile driving and foundation services<br \/>\nBuilding framing and roof framing services<br \/>\n38<br \/>\n995453<br \/>\nRoofing and waterproofing services<br \/>\n39<br \/>\n995454<br \/>\nConcrete services<br \/>\n40<br \/>\n995455<br \/>\nStructural steel erection services<br \/>\n41<br \/>\n995456<br \/>\nMasonry services<br \/>\n42<br \/>\n995457<br \/>\n43<br \/>\n44<br \/>\n995458<br \/>\n995459<br \/>\n45<br \/>\nGroup 99546<br \/>\n46<br \/>\n995461<br \/>\n47<br \/>\n995462<br \/>\n48<br \/>\n995463<br \/>\nScaffolding services<br \/>\nOther special trade construction services nowhere else classified<br \/>\nServices involving repair, alterations, additions, replacements,<br \/>\nmaintenance of the constructions covered above<br \/>\nInstallation services<br \/>\nElectrical installation services including Electrical wiring and<br \/>\nfitting services, fire alarm installation services, burglar alarm<br \/>\nsystem installation services<br \/>\nWater plumbing and drain laying serv<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ents,<br \/>\nmaintenance of the completion\/finishing works covered above<br \/>\nDistributive Trade Services ; Accommodation, Food and<br \/>\nBeverage Service; Transport Services; Gas and Electricity<br \/>\nDistribution Services<br \/>\nServices in wholesale trade<br \/>\n65<br \/>\nHeading 9961<br \/>\n66<br \/>\nGroup 99611<br \/>\n67<br \/>\n996111<br \/>\n68<br \/>\nHeading 9962<br \/>\n69<br \/>\nGroup 99621<br \/>\n70<br \/>\n996211<br \/>\n71<br \/>\nHeading 9963<br \/>\n72<br \/>\nGroup 99631<br \/>\n73<br \/>\n996311<br \/>\nServices provided for a fee or commission or on contract basis on<br \/>\nwholesale trade<br \/>\nServices in retail trade<br \/>\nServices provided for a fee or commission or on contract basis on<br \/>\nretail trade<br \/>\nAccommodation, food and beverage services<br \/>\nAccommodation services<br \/>\nRoom or unit accommodation services provided by Hotels, Inn,<br \/>\nGuest House, Club and the like<br \/>\nRecreational and vacation camp services<br \/>\n74<br \/>\n996312<br \/>\nCamp site services<br \/>\n75<br \/>\n996313<br \/>\n76<br \/>\nGroup 99632<br \/>\n77<br \/>\n996321<br \/>\n78<br \/>\n79<br \/>\n80<br \/>\nGroup 99633<br \/>\n81<br \/>\n82<br \/>\n40<br \/>\n996322<br \/>\n996329<br \/>\n996331<br \/>\n996332<br \/>\n83<br \/>\n996333<br \/>\n84<br \/>\n996334<br \/>\nOther accommodation services<br \/>\nRoom or unit accommodation services for students in student<br \/>\nresidences<br \/>\nRoom or unit accommodati<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s of food, edible preparations,<br \/>\nalcoholic and non-alcoholic beverages to airlines and other<br \/>\ntransportation operators<br \/>\nOther contract food services<br \/>\nOther food, edible preparations, alcoholic and non-alcoholic<br \/>\nbeverages serving services nowhere else classified<br \/>\nPassenger transport services<br \/>\nLocal transport and sightseeing transportation services of<br \/>\npassengers<br \/>\nLocal land transport services of passengers by railways, metro,<br \/>\nmonorail, bus, tramway, autos, three wheelers, scooters and other<br \/>\nmotor vehicles<br \/>\nTaxi services including radio taxi and other similar services<br \/>\nNon-scheduled local bus and coach charter services<br \/>\nOther land transportation services of<br \/>\npassengers<br \/>\nLocal water transport services of passengers by ferries, cruises<br \/>\nand the like<br \/>\nSightseeing transportation services by rail, land, water and air<br \/>\nOther local transportation services of passengers nowhere else<br \/>\nclassified<br \/>\nLong-distance transport services of passengers<br \/>\nLong-distance transport services of passengers through rail<br \/>\nnetwork by r<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>65<br \/>\n108<br \/>\nGroup 99651<br \/>\n109<br \/>\n996511<br \/>\n784<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n110<br \/>\n111<br \/>\nOFFICIAL GAZETTE<br \/>\n(2)<br \/>\n(3)<br \/>\n996512<br \/>\n996513<br \/>\n112<br \/>\n996519<br \/>\n113<br \/>\nGroup 99652<br \/>\n114<br \/>\n996521<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(4)<br \/>\n30TH JUNE, 2017<br \/>\nRailway transport services of Goods including letters, parcels, live<br \/>\nanimals, household and office furniture, intermodal containers,<br \/>\nbulk cargo and the like<br \/>\nTransport services of petroleum and natural gas, water, sewerage<br \/>\nand other goods via pipeline<br \/>\nOther land transport services of goods nowhere else classified<br \/>\nWater transport services of goods<br \/>\nCoastal and transoceanic (overseas) water transport services of<br \/>\ngoods by refrigerator vessels, tankers, bulk cargo vessels,<br \/>\ncontainer ships and the like<br \/>\nInland water transport services of goods by refrigerator vessels,<br \/>\ntankers and other vessels<br \/>\nAir and space transport services of goods<br \/>\n115<br \/>\n996522<br \/>\n116<br \/>\nGroup 99653<br \/>\n117<br \/>\n118<br \/>\n996531<br \/>\n996532<br \/>\nAir transport services of letters and parcels and other goods<br \/>\nSpace transport services of freight<br \/>\n119<br \/>\nHeading 9966<br \/>\n120<br \/>\nG<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>k liquid or gas storage services<br \/>\n134<br \/>\n996729<br \/>\nOther storage and warehousing services<br \/>\n135<br \/>\nGroup 99673<br \/>\nSupporting services for railway transport<br \/>\n136<br \/>\n996731<br \/>\nRailway pushing or towing services<br \/>\n137<br \/>\n996739<br \/>\nOther supporting services for railway transport nowhere else<br \/>\nclassified<br \/>\nSupporting services for road transport<br \/>\n138<br \/>\nGroup 99674<br \/>\n139<br \/>\n996741<br \/>\nBus station services<br \/>\n785<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(2)<br \/>\n(3)<br \/>\n140<br \/>\n996742<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(4)<br \/>\n30TH JUNE, 2017<br \/>\nOperation services of national highways, state highways,<br \/>\nexpressways, roads and streets; bridges and tunnel operation<br \/>\nservices<br \/>\n141<br \/>\n142<br \/>\n143<br \/>\n144<br \/>\nGroup 99675<br \/>\n145<br \/>\n996751<br \/>\n146<br \/>\n147<br \/>\n148<br \/>\n996759<br \/>\n149<br \/>\nGroup 99676<br \/>\n150<br \/>\n996761<br \/>\n151<br \/>\n996762<br \/>\n996743<br \/>\nParking lot services<br \/>\n996744<br \/>\n996749<br \/>\n996752<br \/>\nTowing services for commercial and private vehicles<br \/>\nOther supporting services for road transport nowhere else<br \/>\nclassified<br \/>\nSupporting services for water transport (coastal, transoceanic<br \/>\nand inland waterways)<br \/>\nPort and waterway operation services (excluding <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nLocal delivery services<br \/>\n164<br \/>\n996819<br \/>\n165<br \/>\nHeading 9969<br \/>\n166<br \/>\nGroup 99691<br \/>\nOther Delivery Services nowhere else classified<br \/>\nElectricity, gas, water and other distribution services<br \/>\nElectricity and gas distribution services<br \/>\n167<br \/>\n996911<br \/>\nElectricity transmission services<br \/>\n168<br \/>\n996912<br \/>\nElectricity distribution services<br \/>\n169<br \/>\n996913<br \/>\nGas distribution services<br \/>\n170<br \/>\nGroup 99692<br \/>\nWater distribution and other services<br \/>\n171<br \/>\n996921<br \/>\nWater distribution services<br \/>\n172<br \/>\n996922<br \/>\nServices involving distribution of steam, hot water and air<br \/>\nconditioning supply and the like<br \/>\n786<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n173<br \/>\n996929<br \/>\nOther similar services<br \/>\n174<br \/>\nSection 7<br \/>\n175<br \/>\nHeading 9971<br \/>\n176<br \/>\nGroup 99711<br \/>\n177<br \/>\n178<br \/>\n179<br \/>\n180<br \/>\n181<br \/>\n(4)<br \/>\nFinancial and related services; real estate services; and rental<br \/>\nand leasing services<br \/>\nFinancial and related services<br \/>\nFinancial services (except investment banking, insurance<br \/>\nservices and pension services)<br \/>\nCentral banking services<br \/>\n997111<br \/>\n997112<br \/>\n997113<br \/>\nDep<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rance services<br \/>\n197<br \/>\n997144<br \/>\nMarine, aviation and other transport reinsurance services<br \/>\n198<br \/>\n997145 Freight reinsurance services<br \/>\n199<br \/>\n997146<br \/>\nOther property reinsurance services<br \/>\n200<br \/>\n997149<br \/>\nOther non-life reinsurance services<br \/>\n201<br \/>\nGroup 99715<br \/>\n202<br \/>\n997151<br \/>\nServices auxiliary to financial services (other than to insurance<br \/>\nand pensions)<br \/>\nServices related to investment banking such as mergers and<br \/>\nacquisition services, corporate finance and venture capital<br \/>\nservices<br \/>\n203<br \/>\n997152<br \/>\nBrokerage and related securities and commodities services<br \/>\nincluding commodity exchange services<br \/>\n204<br \/>\n997153<br \/>\nPortfolio management services except pension funds<br \/>\n205<br \/>\n997154<br \/>\nTrust and custody services<br \/>\n787<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(2)<br \/>\n206<br \/>\n207<br \/>\n208<br \/>\n209<br \/>\n210<br \/>\n(3)<br \/>\n997155<br \/>\n997156<br \/>\n997157<br \/>\n997158<br \/>\n997159<br \/>\n(4)<br \/>\nServices related to the administration of financial markets<br \/>\nFinancial consultancy services<br \/>\nForeign exchange services<br \/>\n211<br \/>\nGroup 99716<br \/>\n212<br \/>\n997161<br \/>\n213<br \/>\n214<br \/>\n997162<br \/>\nFinancial transacti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n227<br \/>\nGroup 99722<br \/>\n228<br \/>\n229<br \/>\n230<br \/>\n231<br \/>\n232<br \/>\nHeading 9973<br \/>\n233<br \/>\nGroup 99731<br \/>\n234<br \/>\n235<br \/>\n236<br \/>\n788<br \/>\n997221<br \/>\n997222<br \/>\n997223<br \/>\n997224<br \/>\nReal estate services on a fee or commission basis or on contract<br \/>\nbasis<br \/>\nProperty management services on a fee or commission basis or on<br \/>\ncontract basis<br \/>\nBuilding sales on a fee or commission basis or on contract basis<br \/>\nLand sales on a fee or commission basis or on contract basis<br \/>\nReal estate appraisal services on a fee or commission basis or on<br \/>\ncontract basis<br \/>\nLeasing or rental services with or without operator<br \/>\nLeasing or rental services concerning machinery and<br \/>\nequipment with or without operator<br \/>\n997311<br \/>\nLeasing or rental services concerning transport equipments<br \/>\nincluding containers, with or without operator<br \/>\n997312<br \/>\n997313<br \/>\nLeasing or rental services concerning agricultural machinery and<br \/>\nequipment with or without operator<br \/>\nLeasing or rental services concerning construction machinery and<br \/>\nequipment with or without operator<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n237<br \/>\n238<br \/>\n239<br \/>\n240<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s concerning pleasure and leisure<br \/>\nequipment<br \/>\nLeasing or rental services concerning household linen<br \/>\nLeasing or rental services concerning textiles, clothing and<br \/>\nfootwear<br \/>\nLeasing or rental services concerning do-it-yourself machinery<br \/>\nand equipment<br \/>\nLeasing or rental services concerning other goods<br \/>\nLicensing services for the right to use intellectual property and<br \/>\nsimilar products<br \/>\nLicensing services for the right to use computer software and<br \/>\ndatabases<br \/>\nLicensing services for the right to broadcast and show original<br \/>\nfilms, sound recordings, radio and television programme and the<br \/>\nlike<br \/>\nLicensing services for the right to reproduce original art works<br \/>\nLicensing services for the right to reprint and copy manuscripts,<br \/>\nbooks, journals and periodicals<br \/>\nLicensing services for the right to use research and development<br \/>\nproducts<br \/>\nLicensing services for the right to use trademarks and franchises<br \/>\nLicensing services for the right to use minerals including its<br \/>\nexploration and evaluation<br \/>\nLicensing services for r<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>services in social<br \/>\nsciences and humanities<br \/>\nResearch and experimental development services in social<br \/>\nsciences<br \/>\nResearch and experimental development services in humanities<br \/>\nInterdisciplinary research services<br \/>\nInterdisciplinary research and experimental development services<br \/>\nResearch and development originals<br \/>\n998141 Research and development originals in pharmaceuticals<br \/>\n998142 Research and development originals in agriculture<br \/>\n998143 Research and development originals in biotechnology<br \/>\n998144<br \/>\n998145<br \/>\n998212<br \/>\nResearch and development originals in computer related sciences<br \/>\nResearch and development originals in other fields nowhere else<br \/>\nclassified<br \/>\nLegal and accounting services<br \/>\nLegal services<br \/>\nLegal advisory and representation services concerning criminal<br \/>\nlaw<br \/>\nLegal advisory and representation services concerning other fields<br \/>\nof law<br \/>\n269<br \/>\n998122<br \/>\n270<br \/>\nGroup 99813<br \/>\n271<br \/>\n998130<br \/>\n272<br \/>\nGroup 99814<br \/>\n273<br \/>\n274<br \/>\n275<br \/>\n276<br \/>\n277<br \/>\n278<br \/>\nHeading 9982<br \/>\n279<br \/>\nGroup 99821<br \/>\n280<br \/>\n998211<br \/>\n281<br \/>\n282<br \/>\n998213<br \/>\n283<br \/>\n998214<br \/>\nLegal documentation and cer<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ship services<br \/>\nOther professional, technical and business services<br \/>\nManagement consulting and management services; information<br \/>\ntechnology services<br \/>\nManagement consulting and management services including<br \/>\nfinancial, strategic, human resources, marketing, operations and<br \/>\nsupply chain management<br \/>\nBusiness consulting services including public relations services<br \/>\nInformation technology consulting and support services<br \/>\nInformation technology design and development services<br \/>\nHosting and information technology infrastructure provisioning<br \/>\nservices<br \/>\nInformation technology infrastructure and network management<br \/>\nservices<br \/>\nOther information technology services nowhere else classified<br \/>\nArchitectural services, urban and land planning and landscape<br \/>\narchitectural services<br \/>\n306<br \/>\n998321<br \/>\nArchitectural advisory services<br \/>\n307<br \/>\n998322<br \/>\nArchitectural services for residential building projects<br \/>\n308<br \/>\n998323<br \/>\n309<br \/>\n998324<br \/>\nArchitectural services for non-residential building projects<br \/>\nHistorical restoration architectural services<br \/>\n310<br \/>\n99<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>, 2017<br \/>\n(2)<br \/>\n325<br \/>\n326<br \/>\n327<br \/>\n(3)<br \/>\n998341<br \/>\n998342<br \/>\n998343<br \/>\n(4)<br \/>\nGeological and geophysical consulting services<br \/>\nSubsurface surveying services<br \/>\nMineral exploration and evaluation<br \/>\n328<br \/>\n329<br \/>\n330<br \/>\n331<br \/>\n332<br \/>\n998344<br \/>\n998345<br \/>\n998346<br \/>\n998347<br \/>\n998348<br \/>\n333<br \/>\n998349<br \/>\n334<br \/>\nGroup 99835<br \/>\n335<br \/>\n336<br \/>\n998351<br \/>\n998352<br \/>\n337<br \/>\n998359<br \/>\nOther veterinary services nowhere else classified<br \/>\n338<br \/>\nGroup 99836<br \/>\n339<br \/>\n340<br \/>\n341<br \/>\n342<br \/>\n343<br \/>\n344<br \/>\n998361<br \/>\n998362<br \/>\n998363<br \/>\n998364<br \/>\n998365<br \/>\n998366<br \/>\nSale of internet advertising space<br \/>\n345<br \/>\nGroup 99837<br \/>\n346<br \/>\n998371<br \/>\nMarket research services<br \/>\n347<br \/>\n998372<br \/>\n348<br \/>\nGroup 99838<br \/>\n349<br \/>\n350<br \/>\n351<br \/>\n352<br \/>\n353<br \/>\n354<br \/>\n355<br \/>\n998381<br \/>\n998382<br \/>\n998383<br \/>\n998384<br \/>\n998385<br \/>\n998386<br \/>\n998387<br \/>\nRestoration and retouching services of photography<br \/>\n356<br \/>\nGroup 99839<br \/>\n357<br \/>\n998391<br \/>\nSurface surveying and map-making services<br \/>\nWeather forecasting and meteorological services<br \/>\nTechnical testing and analysis services<br \/>\nCertification of ships, aircraft, dams, and the like<br \/>\nCertification and authentication of works of art<br \/>\nOther technical and scientific services nowhere else classified<br \/>\nVeterinary services<br \/>\nVete<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>n originals<br \/>\n358<br \/>\n998392<br \/>\n359<br \/>\n998393<br \/>\nScientific and technical consulting services<br \/>\n360<br \/>\n998394<br \/>\nOriginal compilations of facts or information<br \/>\n361<br \/>\n998395<br \/>\n362<br \/>\n998396<br \/>\nTranslation and interpretation services<br \/>\nTrademarks and franchises<br \/>\n792<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(2)<br \/>\n363<br \/>\n(3)<br \/>\n998397<br \/>\n364<br \/>\n998399<br \/>\nSponsorship services and brand promotion services<br \/>\nOther professional, technical and business services nowhere else<br \/>\nclassified<br \/>\nTelecommunications, broadcasting and information supply<br \/>\nservices<br \/>\nTelephony and other telecommunications services<br \/>\n365<br \/>\nHeading 9984<br \/>\n366<br \/>\nGroup 99841<br \/>\n367<br \/>\n998411<br \/>\nCarrier services<br \/>\n368<br \/>\n998412<br \/>\nFixed telephony services<br \/>\n369<br \/>\n998413<br \/>\nMobile telecommunications services<br \/>\n370<br \/>\n998414<br \/>\nPrivate network services<br \/>\n371<br \/>\n998415<br \/>\nData transmission services<br \/>\n372<br \/>\n998419<br \/>\nOther telecommunications services including fax services, telex<br \/>\nservices nowhere else classified<br \/>\nInternet telecommunications services<br \/>\n373<br \/>\nGroup 99842<br \/>\n374<br \/>\n375<br \/>\n376<br \/>\n998421<br \/>\n998422<br \/>\n998423<br \/>\nIn<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>archives including digital archives<br \/>\nBroadcasting, programming and programme<br \/>\nservices<br \/>\ndistribution<br \/>\n394<br \/>\n998461<br \/>\nRadio broadcast originals<br \/>\n395<br \/>\n998462<br \/>\nTelevision broadcast originals<br \/>\n396<br \/>\n998463<br \/>\nRadio channel programmes<br \/>\n397<br \/>\n998464<br \/>\nTelevision channel programmes<br \/>\n793<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\nOFFICIAL GAZETTE<br \/>\n\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(4)<br \/>\n(2)<br \/>\n398<br \/>\n(3)<br \/>\n998465<br \/>\n399<br \/>\n998466<br \/>\n400<br \/>\nHeading 9985<br \/>\n401<br \/>\nGroup 99851<br \/>\n402<br \/>\n403<br \/>\n998511<br \/>\n998512<br \/>\nBroadcasting services<br \/>\nHome programme distribution services<br \/>\nSupport services<br \/>\nEmployment services including personnel search, referral<br \/>\nservice and labour supply service<br \/>\nExecutive or retained personnel search services<br \/>\nPermanent placement services, other than executive search<br \/>\nservices<br \/>\nContract staffing services<br \/>\n404<br \/>\n998513<br \/>\n405<br \/>\n998514<br \/>\nTemporary staffing services<br \/>\n406<br \/>\n998515<br \/>\n407<br \/>\n998516<br \/>\nTemporary staffing-to-permanent placement services<br \/>\n408<br \/>\n409<br \/>\n998517<br \/>\n998519<br \/>\nLong-term staffing (pay rolling) services<br \/>\nCo-employment staffing services<br \/>\nOther employment and labour <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>thers<br \/>\n432<br \/>\n998541<br \/>\nParcel packing and gift wrapping<br \/>\n433<br \/>\n998542<br \/>\nCoin and currency packing services<br \/>\n434<br \/>\n998549<br \/>\nOther packaging services nowhere else classified<br \/>\n794<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(1)<br \/>\n435<br \/>\n(2)<br \/>\nGroup 99855<br \/>\n(3)<br \/>\n436<br \/>\n998551<br \/>\n437<br \/>\n998552<br \/>\n438<br \/>\n998553<br \/>\n439<br \/>\n998554<br \/>\n30TH JUNE, 2017<br \/>\nTravel arrangement, tour operator and related services<br \/>\nReservation services for transportation<br \/>\nReservation services for accommodation, cruises and package<br \/>\ntours<br \/>\nReservation services for convention centres, congress centres and<br \/>\nexhibition halls<br \/>\nReservation services for event tickets, cinema halls, entertainment<br \/>\nand recreational services and other reservation services<br \/>\nTour operator services<br \/>\n440<br \/>\n998555<br \/>\n441<br \/>\n998556<br \/>\nTourist guide services<br \/>\n442<br \/>\n998557<br \/>\nTourism promotion and visitor information services<br \/>\n443<br \/>\n998559<br \/>\nOther travel arrangement and related services nowhere else<br \/>\nclassified<br \/>\nOther support services<br \/>\nCollection agency services<br \/>\n444<br \/>\nGroup 99859<br \/>\n445<br \/>\n998591<br \/>\nCredit reporting and rati<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>y and fishing<br \/>\nSupport services to mining<br \/>\nSupport services to oil and gas extraction<br \/>\n464<br \/>\n998622<br \/>\n465<br \/>\nGroup 99863<br \/>\n466<br \/>\n998631<br \/>\nSupport services to other mining nowhere else classified<br \/>\nSupport services to electricity, gas and water distribution<br \/>\nSupport services to electricity transmission and distribution<br \/>\n795<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n467<br \/>\n468<br \/>\n469<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(2)<br \/>\n(3)<br \/>\n998632<br \/>\n998633<br \/>\n998634<br \/>\n(4)<br \/>\nSupport services to gas distribution<br \/>\nSupport services to water distribution<br \/>\n470<br \/>\nHeading 9987<br \/>\n471<br \/>\nGroup 99871<br \/>\n472<br \/>\n473<br \/>\n998711<br \/>\n998712<br \/>\n474<br \/>\n998713<br \/>\n475<br \/>\n998714<br \/>\n476<br \/>\n998715<br \/>\nSupport services to distribution services of steam, hot water and<br \/>\nair-conditioning supply<br \/>\nMaintenance, repair and installation (except construction)<br \/>\nservices<br \/>\nMaintenance and repair services of fabricated metal products,<br \/>\nmachinery and equipment<br \/>\nMaintenance and repair services of fabricated metal products,<br \/>\nexcept machinery and equipment<br \/>\nMaintenance and repair services of office and accounting<br \/>\nma<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>air services of other goods nowhere else<br \/>\nclassified<br \/>\nInstallation services (other than construction)<br \/>\n490<br \/>\nGroup 99873<br \/>\n491<br \/>\n998731<br \/>\nInstallation services of fabricated<br \/>\nmachinery and equipment<br \/>\nmetal products, except<br \/>\n492<br \/>\n998732<br \/>\nInstallation services of industrial, manufacturing and service<br \/>\nindustry machinery and equipment<br \/>\n493<br \/>\n998733<br \/>\nInstallation services of office and accounting machinery and<br \/>\ncomputers<br \/>\n796<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n494<br \/>\n495<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(2)<br \/>\n(3)<br \/>\n998734<br \/>\n(4)<br \/>\n30TH JUNE, 2017<br \/>\nInstallation services of radio, television and communications<br \/>\nequipment and apparatus<br \/>\n998735<br \/>\nInstallation services of professional medical machinery and<br \/>\nequipment, and precision and optical instruments<br \/>\n496<br \/>\n998736<br \/>\n497<br \/>\n998739<br \/>\n498<br \/>\nHeading 9988<br \/>\n499<br \/>\nGroup 99881<br \/>\nInstallation services of electrical machinery and apparatus<br \/>\nnowhere else classified<br \/>\nInstallation services of other goods nowhere else classified<br \/>\nManufacturing services on physical inputs (goods) owned by<br \/>\nothers<br \/>\nFood, bevera<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n519<br \/>\n998843<br \/>\n520<br \/>\nGroup 99885<br \/>\nCoke and refined petroleum product manufacturing services<br \/>\nChemical product manufacturing services<br \/>\nPharmaceutical product manufacturing services<br \/>\nRubber, plastic and other non-metallic mineral product<br \/>\nmanufacturing service<br \/>\n521<br \/>\n998851<br \/>\nRubber and plastic product manufacturing services<br \/>\n522<br \/>\n998852<br \/>\nPlastic product manufacturing services<br \/>\n523<br \/>\n998853<br \/>\nOther non-metallic mineral product manufacturing services<br \/>\n524<br \/>\nGroup 99886<br \/>\nBasic metal manufacturing services<br \/>\n525<br \/>\n998860<br \/>\nBasic metal manufacturing services<br \/>\n526<br \/>\nGroup 99887<br \/>\nFabricated metal product, machinery and<br \/>\nmanufacturing services<br \/>\nequipment<br \/>\n797<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n(1)<br \/>\n527<br \/>\n(2)<br \/>\n(3)<br \/>\n998871<br \/>\n(4)<br \/>\nStructural metal product, tank, reservoir and steam generator<br \/>\nmanufacturing services<br \/>\n528<br \/>\n529<br \/>\n998872<br \/>\nWeapon and ammunition manufacturing services<br \/>\n998873<br \/>\nOther fabricated<br \/>\nmetal product manufacturing and metal<br \/>\ntreatment services<br \/>\n530<br \/>\n998874<br \/>\n531<br \/>\n532<br \/>\n998875<br \/>\n998876<br \/>\n533<br \/>\n99887<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nting and<br \/>\nreproduction services; materials recovery services<br \/>\nPublishing, printing and reproduction services<br \/>\nPublishing, on a fee or contract basis<br \/>\nPrinting and reproduction services of recorded media, on a fee or<br \/>\ncontract basis<br \/>\nMoulding, pressing, stamping, extruding and similar plastic<br \/>\nmanufacturing services<br \/>\n551<br \/>\n552<br \/>\nGroup 99893<br \/>\n553<br \/>\n554<br \/>\n555<br \/>\n556<br \/>\nGroup 99894<br \/>\n557<br \/>\n798<br \/>\n998920<br \/>\nMoulding, pressing, stamping, extruding and similar plastic<br \/>\nmanufacturing services<br \/>\n998931<br \/>\n998932<br \/>\n998933<br \/>\n998941<br \/>\nCasting, forging, stamping and similar metal manufacturing<br \/>\nservices<br \/>\nIron and steel casting services<br \/>\nNon-ferrous metal casting services<br \/>\nMetal forging, pressing, stamping, roll forming and powder<br \/>\nmetallurgy services<br \/>\nMaterials recovery (recycling) services, on a fee or contract<br \/>\nbasis<br \/>\nMetal waste and scrap recovery (recycling) services, on a fee or<br \/>\ncontract basis<br \/>\nSERIES I No. 13<br \/>\n(1)<br \/>\n558<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(2)<br \/>\n(3)<br \/>\n998942<br \/>\n559<br \/>\nSection 9<br \/>\n560<br \/>\nHeading 9991<br \/>\n561<br \/>\nGroup 99911<br \/>\n562<br \/>\n563<br \/>\n999111<br \/>\n999112<br \/>\n564<br \/>\n565<br \/>\n566<br \/>\nG<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nce services<br \/>\nCivil defence services<br \/>\nPolice and fire protection services<br \/>\nPublic administrative services related to law courts<br \/>\nAdministrative services related to the detention or rehabilitation<br \/>\nof criminals<br \/>\nPublic administrative services related to other public order and<br \/>\nsafety affairs nowhere else classified<br \/>\nAdministrative services related to compulsory social security<br \/>\nschemes<br \/>\nAdministrative<br \/>\n568<br \/>\n999122<br \/>\n569<br \/>\n999123<br \/>\n570<br \/>\n999124<br \/>\n571<br \/>\n999125<br \/>\n572<br \/>\n999126<br \/>\n573<br \/>\n999127<br \/>\n574<br \/>\n999128<br \/>\n575<br \/>\n999129<br \/>\n576<br \/>\nGroup 99913<br \/>\n577<br \/>\n999131<br \/>\nservices related to sickness, maternity or<br \/>\ntemporary disablement benefit schemes<br \/>\n999132<br \/>\n578<br \/>\n579<br \/>\n999133<br \/>\n580<br \/>\n999134<br \/>\nAdministrative services related to government employee pension<br \/>\nschemes; old-age disability or survivors&#39; benefit schemes, other<br \/>\nthan for government employees<br \/>\nAdministrative services related to unemployment compensation<br \/>\nbenefit schemes<br \/>\nAdministrative services related to family and child allowance<br \/>\nprogrammes<br \/>\nEducation services<br \/>\nPre-primary education services<br \/>\n581<br \/>\nHeading 9992<br \/>\n58<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nowhere else classified<br \/>\n601<br \/>\n999295<br \/>\n602<br \/>\n999299<br \/>\n603<br \/>\nHeading 9993<br \/>\n604<br \/>\nGroup 99931<br \/>\nservices involving conduct of examination for admission to<br \/>\neducational institutions<br \/>\nOther educational support services<br \/>\nHuman health and social care services<br \/>\nHuman health services<br \/>\n605<br \/>\n999311<br \/>\nInpatient services<br \/>\n606<br \/>\n999312<br \/>\nMedical and dental services<br \/>\n607<br \/>\n999313<br \/>\nChildbirth and related services<br \/>\n608<br \/>\n999314<br \/>\nNursing and physiotherapeutic services<br \/>\n609<br \/>\n999315<br \/>\n610<br \/>\n999316<br \/>\nAmbulance services<br \/>\nMedical laboratory and diagnostic-imaging services<br \/>\n611<br \/>\n999317<br \/>\nBlood, sperm and organ bank services<br \/>\n612<br \/>\n999319<br \/>\nOther human health services including homeopathy, unani,<br \/>\nayurveda, naturopathy, acupuncture and the like<br \/>\n613<br \/>\nGroup 99932<br \/>\nResidential care services for the elderly and disabled<br \/>\n614<br \/>\n999321<br \/>\nResidential health-care services other than by hospitals<br \/>\n615<br \/>\n999322<br \/>\nResidential care services for the elderly and persons with<br \/>\ndisabilities<br \/>\n616<br \/>\nGroup 99933<br \/>\n617<br \/>\n999331<br \/>\n618<br \/>\n800<br \/>\nOther social services with accommodation<br \/>\nResidential care services <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd waste collection, treatment and disposal and other<br \/>\nenvironmental protection services<br \/>\nSewerage, sewage treatment and septic tank cleaning services<br \/>\nSewerage and sewage treatment services<br \/>\n629<br \/>\nHeading 9994<br \/>\n630<br \/>\nGroup 99941<br \/>\n631<br \/>\n999411<br \/>\n632<br \/>\n999412<br \/>\nSeptic tank emptying and cleaning services<br \/>\n633<br \/>\nGroup 99942<br \/>\nWaste collection services<br \/>\n634<br \/>\n999421<br \/>\nCollection services of hazardous waste<br \/>\n635<br \/>\n999422<br \/>\nCollection services of non-hazardous recyclable materials<br \/>\n636<br \/>\n999423<br \/>\nGeneral waste collection services, residential<br \/>\n637<br \/>\n999424<br \/>\n638<br \/>\nGroup 99943<br \/>\nGeneral waste collection services, other nowhere else classified<br \/>\nWaste treatment and disposal services<br \/>\n639<br \/>\n640<br \/>\n641<br \/>\n999431<br \/>\n999432<br \/>\n999433<br \/>\nWaste preparation, consolidation and storage services<br \/>\nHazardous waste treatment and disposal services<br \/>\n642<br \/>\nGroup 99944<br \/>\n643<br \/>\n999441<br \/>\n644<br \/>\n999442<br \/>\n645<br \/>\n999443<br \/>\n646<br \/>\n999449<br \/>\n647<br \/>\nGroup 99945<br \/>\n648<br \/>\n999451<br \/>\n649<br \/>\n999459<br \/>\n650<br \/>\nGroup 99949<br \/>\nOther sanitation services nowhere else classified<br \/>\nOthers<br \/>\n651<br \/>\n999490<br \/>\n652<br \/>\nHeading 9995<br \/>\nOther environmental protection <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>trade unions<br \/>\nServices furnished by other membership organisations<br \/>\nReligious services<br \/>\nServices furnished by political organisations<br \/>\n999593 Services furnished by human rights organisations<br \/>\nCultural and recreational associations<br \/>\n999613<br \/>\n999614<br \/>\nServices furnished by environmental advocacy groups<br \/>\nServices provided by youth associations<br \/>\nOther civic and social organisations<br \/>\nHome owners associations<br \/>\nServices provided by other membership organisations nowhere<br \/>\nelse classified<br \/>\nRecreational, cultural and sporting services<br \/>\nAudiovisual and related services<br \/>\nSound recording services<br \/>\nMotion picture, videotape, television and radio programme<br \/>\nproduction services<br \/>\nAudiovisual post-production services<br \/>\nMotion picture, videotape and television programme distribution<br \/>\nservices<br \/>\n674<br \/>\n999615<br \/>\n675<br \/>\nGroup 99962<br \/>\n676<br \/>\n999621<br \/>\n677<br \/>\n678<br \/>\n679<br \/>\n999622<br \/>\n999623<br \/>\n999629<br \/>\nMotion picture projection services<br \/>\nPerforming arts and other live<br \/>\npresentation and promotion services<br \/>\nPerforming arts event promotion and organisation services<br \/>\nPerformi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>GOVT. OF GOA<br \/>\n(2)<br \/>\n(3)<br \/>\n999652<br \/>\n999659<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(4)<br \/>\n30TH JUNE, 2017<br \/>\nSports and recreational sports facility operation services<br \/>\nOther sports and recreational sports services nowhere else<br \/>\nclassified<br \/>\nServices of athletes and related support services<br \/>\n691<br \/>\nGroup 99966<br \/>\n692<br \/>\n693<br \/>\n999661<br \/>\n999662<br \/>\nServices of athletes<br \/>\n694<br \/>\nGroup 99969<br \/>\n695<br \/>\n696<br \/>\n697<br \/>\n698<br \/>\n999691<br \/>\n999692<br \/>\n999693<br \/>\n999694<br \/>\nSupport services related to sports and recreation<br \/>\nOther amusement and recreational services<br \/>\nAmusement park and similar attraction services<br \/>\nGambling and betting services including similar online services<br \/>\nCoin-operated amusement machine services<br \/>\nLottery services<br \/>\n699<br \/>\n999699<br \/>\n700<br \/>\nHeading 9997<br \/>\nOther recreation and amusement services nowhere else classified<br \/>\nOther services<br \/>\n701<br \/>\nGroup 99971<br \/>\n702<br \/>\n999711<br \/>\n703<br \/>\n999712<br \/>\nWashing, cleaning and dyeing services<br \/>\nCoin-operated laundry services<br \/>\nDry-cleaning services (including fur product cleaning services)<br \/>\n704<br \/>\n999713<br \/>\nOther textile cleaning services<br \/>\n705<br \/>\n999714<br \/>\nPressing services<br \/>\n706<br \/>\n707<br \/>\n999715<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ces<br \/>\nDomestic services<br \/>\n725<br \/>\n999800<br \/>\nDomestic services both part time and full time<br \/>\n726<br \/>\n727<br \/>\nHeading 9999<br \/>\nGroup 99990<br \/>\n728<br \/>\n999900<br \/>\nServices provided by extraterritorial organisations and bodies<br \/>\nServices provided by extraterritorial organisations and bodies<br \/>\nServices provided by extraterritorial organisations and bodies<br \/>\n803<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(12\/2017-Rate)<br \/>\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and<br \/>\nServices Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the &#8220;said Act&#8221;), the<br \/>\nGovernment of Goa, on being satisfied that it is necessary in the public interest so to do, on the<br \/>\nrecommendations of the Council, hereby exempts the intra-State supply of services of<br \/>\ndescription as specified in column (3) of the Table below from so much of the state tax leviable<br \/>\nthereon under sub-section (1) of section 9 of the said Act, as is in excess of the said <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>under article 243G of<br \/>\nthe Constitution or in relation to<br \/>\nany function entrusted to a<br \/>\nMunicipality under article 243W<br \/>\nof the Constitution.<br \/>\na<br \/>\nUnion<br \/>\na<br \/>\nServices by Central Government,<br \/>\nState Government,<br \/>\nterritory, local authority or<br \/>\ngovernmental authority by way<br \/>\nof any activity in relation to any<br \/>\nfunction entrusted to<br \/>\nmunicipality under article 243 W<br \/>\nof the Constitution.<br \/>\nServices by a governmental<br \/>\nauthority by way of any activity<br \/>\nrelation to any function<br \/>\nentrusted to a Panchayat under<br \/>\narticle 243G of the Constitution.<br \/>\nServices by the Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory or local authority<br \/>\nin<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\n804<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nSERIES I No. 13<br \/>\nexcluding<br \/>\nservices-<br \/>\nthe<br \/>\nfollowing<br \/>\n7<br \/>\nNil<br \/>\nNil<br \/>\nChapter 99<br \/>\nChapter 99<br \/>\n(a) services by the Department<br \/>\nof Posts by way of speed post,<br \/>\nexpress parcel post, life<br \/>\ninsurance, and agency services<br \/>\nprovided to a person other than<br \/>\nthe Central Government, State<br \/>\nGovernment, <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>iii) of transport of goods or<br \/>\npassengers; and<br \/>\n(b) services by way of renting of<br \/>\nimmovable property.<br \/>\nServices provided by the Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory or local authority<br \/>\nto another Central Government,<br \/>\nState Government,<br \/>\nterritory or local authority:<br \/>\nUnion<br \/>\nProvided that nothing contained<br \/>\nin this entry shall apply to<br \/>\nservices-<br \/>\n8<br \/>\n00<br \/>\nNil<br \/>\nNil<br \/>\n805<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nSERIES I No. 13<br \/>\n9<br \/>\n10<br \/>\n10<br \/>\nChapter 99<br \/>\nHeading 9954<br \/>\nOFFICIAL GAZETTE<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(i) by the Department of Posts by<br \/>\nway of speed post, express<br \/>\nparcel post, life insurance, and<br \/>\nagency services provided to a<br \/>\nperson other than the Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory;<br \/>\n(ii) in relation to an aircraft or a<br \/>\nvessel, inside or outside the<br \/>\nprecincts of a port or an airport;<br \/>\n(iii) of transport of goods or<br \/>\npassengers.<br \/>\nServices provided by Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory or a local authority<br \/>\nwhere the consideration for such<br \/>\nservices does not exceed five<br \/>\nthousa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>on of a civil<br \/>\nstructure or any other original<br \/>\nworks pertaining to<br \/>\nthe<br \/>\n806<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n11<br \/>\n12<br \/>\n13<br \/>\nHeading 9954<br \/>\nHeading 9963<br \/>\nor Heading 9972<br \/>\nHeading 9963<br \/>\nor Heading 9972<br \/>\nor Heading 9995<br \/>\nor any other Heading<br \/>\nof Section 9<br \/>\n14<br \/>\nHeading 9963<br \/>\nbeneficiary-led individual house<br \/>\nconstruction \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 enhancement<br \/>\nunder the Housing for All<br \/>\n(Urban) Mission or Pradhan<br \/>\nMantri Awas Yojana.<br \/>\nServices by way of pure labour<br \/>\nof construction,<br \/>\ncontracts<br \/>\nerection, commissioning, or<br \/>\ninstallation of original works<br \/>\npertaining to a single residential<br \/>\nunit otherwise than as a part of<br \/>\na residential complex.<br \/>\nNil<br \/>\nNil<br \/>\nServices by way of renting of<br \/>\nresidential dwelling for use as<br \/>\nresidence.<br \/>\nNil<br \/>\nNil<br \/>\nServices by a person by way of\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) conduct of any religious<br \/>\nceremony;<br \/>\n(b) renting of precincts of a<br \/>\nreligious place meant for general<br \/>\npublic, owned or managed by an<br \/>\nentity registered as a charitable<br \/>\nor religious trust under section\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ading 9964<br \/>\nHeading 9964<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nTransport of passengers, with or<br \/>\nwithout accompanied belong-<br \/>\nings, by\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) air, embarking from or<br \/>\nterminating in an airport located<br \/>\nin the state of Arunachal<br \/>\nPradesh, Assam, Manipur,<br \/>\nMeghalaya, Mizoram, Nagaland,<br \/>\nSikkim, or Tripura or at Bagdogra<br \/>\nlocated in West Bengal;<br \/>\n(b) non-airconditioned contract<br \/>\ncarriage other than radio taxi,<br \/>\nfor transportation of passengers,<br \/>\nexcluding tourism, conducted<br \/>\ntour, charter or hire; or<br \/>\n(c) stage carriage other than air-<br \/>\nconditioned stage carriage.<br \/>\nServices provided to the Central<br \/>\nGovernment, by way of transport<br \/>\nof passengers with or without<br \/>\naccompanied belongings, by air,<br \/>\nembarking from or terminating<br \/>\nat a regional connectivity<br \/>\nscheme airport, against<br \/>\nconsideration in the form of<br \/>\nviability gap funding:<br \/>\nProvided that nothing contained<br \/>\nin this entry shall apply on or<br \/>\nafter the expiry of a period of one<br \/>\nyear from the date of<br \/>\ncommencement of operations of<br \/>\nthe regional con<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s by way of transporta-<br \/>\ntion by rail or a vessel from one<br \/>\nplace in India to another of the<br \/>\nfollowing goods-<br \/>\n(a) relief materials meant for<br \/>\nvictims of natural or man-made<br \/>\ndisasters, calamities, accidents<br \/>\nor mishap;<br \/>\n(b) defence<br \/>\nequipments;<br \/>\nor military<br \/>\n(c) newspaper or magazines<br \/>\nregistered with the Registrar of<br \/>\nNewspapers;<br \/>\n(d) railway equipments or<br \/>\nmaterials;<br \/>\n(e) agricultural produce;<br \/>\n(f) milk, salt and food grain<br \/>\nincluding flours, pulses and rice;<br \/>\nand<br \/>\n(g) organic manure.<br \/>\nNil<br \/>\n30TH JUNE, 2017<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nServices provided by a goods<br \/>\ntransport agency, by way of<br \/>\ntransport in a goods carriage<br \/>\nof-<br \/>\nNil<br \/>\nNil<br \/>\n(a) agricultural produce;<br \/>\n(b) goods, where consideration<br \/>\ncharged for the transportation of<br \/>\ngoods on a consignment<br \/>\ntransported in a single carriage<br \/>\ndoes not exceed one thousand<br \/>\nfive hundred rupees;<br \/>\n(c) goods, where consideration<br \/>\ncharged for transportation of all<br \/>\nsuch goods for a single<br \/>\nconsignee does not exceed<br \/>\nrupees seven hundred and fifty;<br \/>\n(d) milk, salt and food grain<br \/>\nincluding flour, puls<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>Nil<br \/>\n27<br \/>\nHeading 9971<br \/>\nServices by way of\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\nNil<br \/>\nNil<br \/>\n28<br \/>\nHeading 9971 or<br \/>\nHeading 9991<br \/>\n29<br \/>\n29<br \/>\n30<br \/>\n30<br \/>\nHeading 9971 or<br \/>\nHeading 9991<br \/>\nHeading 9971 or<br \/>\nHeading 9991<br \/>\n(a) extending deposits, loans or<br \/>\nadvances in So far as the<br \/>\nconsideration is represented by<br \/>\nway of interest or discount<br \/>\n(other than interest involved in<br \/>\ncredit card services);<br \/>\n(b) inter se sale or purchase of<br \/>\nforeign currency amongst banks<br \/>\nor authorised dealers of foreign<br \/>\nexchange or amongst banks and<br \/>\nsuch dealers.<br \/>\nServices of life insurance<br \/>\nbusiness provided by way of<br \/>\nannuity under the National<br \/>\nPension System regulated by the<br \/>\nPension Fund Regulatory and<br \/>\nDevelopment Authority of India<br \/>\nunder the Pension Fund<br \/>\nRegulatory and Development<br \/>\nAuthority Act, 2013 (23 of 2013).<br \/>\nServices of life insurance<br \/>\nbusiness provided or agreed to<br \/>\nbe provided by the Army, Naval<br \/>\nand Air Force Group Insurance<br \/>\nFunds to members of the Army,<br \/>\nNavy and Air Force,<br \/>\nrespectively, under the Group<br \/>\nInsurance Schemes of the<br \/>\nCentral Government.<br \/>\nServices by the Employees&#39;<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>any person in relation to<br \/>\nsettlement of an amount upto<br \/>\ntwo thousand rupees in a single<br \/>\ntransaction transacted through<br \/>\ncredit card, debit card, charge<br \/>\ncard or other payment card<br \/>\nservice.<br \/>\nExplanation. For the purposes<br \/>\nof this entry, &#8220;acquiring bank&#8221;<br \/>\nmeans any banking company,<br \/>\nfinancial institution including<br \/>\nnon-banking financial company<br \/>\nor any other person, who makes<br \/>\nthe payment to any person who<br \/>\naccepts such card.<br \/>\nServices of general insurance<br \/>\nbusiness provided under<br \/>\nfollowing schemes &#8211;<br \/>\nNil<br \/>\nNil<br \/>\n(a) Hut Insurance Scheme;<br \/>\n(b) Cattle Insurance under<br \/>\nSwarnajaynti Gram Swarozgar<br \/>\nYojna (earlier known as<br \/>\nIntegrated Rural Development<br \/>\nProgramme);<br \/>\n(c) Scheme for Insurance of<br \/>\nTribals;<br \/>\n(d) Janata Personal Accident<br \/>\nPolicy and Gramin Accident<br \/>\nPolicy;<br \/>\n(e) Group Personal Accident<br \/>\nPolicy for Self-Employed Women;<br \/>\n(f) Agricultural Pumpset and<br \/>\nFailed Well Insurance;<br \/>\nNil<br \/>\nNil<br \/>\nM<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\n811<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nSERIES I No. 13<br \/>\n36 Heading 9971 or<br \/>\nHeading 9991<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\n(EXTRAOR<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>the Insurance<br \/>\nRegulatory and Development<br \/>\nAuthority, having maximum<br \/>\namount of cover of fifty thousand<br \/>\nrupees;<br \/>\n(d) Varishtha Pension Bima-<br \/>\nYojana;<br \/>\n(e) Pradhan Mantri Jeevan Jyoti-<br \/>\nBima Yojana;<br \/>\n(f) Pradhan Mantri Jan Dhan-<br \/>\nYogana;<br \/>\n(g) Pradhan Mantri Vaya Vandan<br \/>\nYojana.<br \/>\n812<br \/>\nNil<br \/>\nNil<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n37<br \/>\nHeading 9971 or<br \/>\nHeading 9991<br \/>\nServices by way of collection of<br \/>\ncontribution under the Atal<br \/>\nPension Yojana.<br \/>\nNil<br \/>\nNil<br \/>\n38<br \/>\nHeading 9971 or<br \/>\nHeading 9991<br \/>\nof<br \/>\nServices by way of collection of<br \/>\ncontribution under any pension<br \/>\nscheme<br \/>\nthe<br \/>\nNil<br \/>\nNil<br \/>\nState<br \/>\nGovernments.<br \/>\n39<br \/>\nHeading 9971 or<br \/>\nHeading 9985<br \/>\n40<br \/>\nHeading 9971 or<br \/>\nHeading 9991<br \/>\n41<br \/>\n42<br \/>\n43<br \/>\nHeading 9972<br \/>\nHeading 9973 or<br \/>\nHeading 9991<br \/>\nHeading 9973<br \/>\nServices by the following<br \/>\npersons<br \/>\nin<br \/>\nrespective<br \/>\ncapacities<br \/>\n(a) business facilitator or a<br \/>\nbusiness correspondent to a<br \/>\nbanking company with respect<br \/>\nto accounts in its rural area<br \/>\nbranch;<br \/>\n(b) any person as an interme-<br \/>\ndiary to a business facilitator or<br \/>\na bu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rges, as the<br \/>\ncase may be.<br \/>\nServices of leasing of assets<br \/>\n(rolling stock assets including<br \/>\nwagons, coaches, locos) by the<br \/>\nIndian Railways Finance<br \/>\nCorporation to Indian Railways.<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\n813<br \/>\n30TH JUNE, 2017<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nSERIES I No. 13<br \/>\n44<br \/>\nHeading 9981<br \/>\n45<br \/>\nHeading 9982 or<br \/>\nHeading 9991<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nServices provided by an<br \/>\nincubatee up to a total turnover<br \/>\nof fifty lakh rupees in a financial<br \/>\nyear subject to the following<br \/>\nconditions, namely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) the total turnover had not<br \/>\nexceeded fifty lakh rupees<br \/>\nduring the preceding financial<br \/>\nyear; and<br \/>\n(b) a period of three years has<br \/>\nnot elapsed from the date of<br \/>\nentering into an agreement as<br \/>\nan incubatee.<br \/>\nServices provided by\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) an arbitral tribunal to-<br \/>\n(i) any person other than a<br \/>\nbusiness entity; or<br \/>\n(ii) a business entity with an<br \/>\naggregate turnover up to<br \/>\ntwenty lakh rupees (ten lakh<br \/>\nrupees in the case of special<br \/>\ncategory states) in the<br \/>\npreceding financial year;<br \/>\n(b) a par<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>es provided by the Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory or local authority<br \/>\nby way of<br \/>\n(a) registration required under<br \/>\nany law for the time being in<br \/>\nforce;<br \/>\n(b) testing, calibration, safety<br \/>\ncheck or certification relating to<br \/>\nprotection or safety of workers,<br \/>\nconsumers or public at large,<br \/>\nincluding fire license, required<br \/>\nunder any law for the time being<br \/>\nin force.<br \/>\nTaxable services, provided or to<br \/>\nbe provided, by a Technology<br \/>\nBusiness Incubator or a Science<br \/>\nand Technology Entrepreneur-<br \/>\nship Park recognised by the<br \/>\nNational<br \/>\nScience<br \/>\nand<br \/>\nTechnology<br \/>\nor<br \/>\nEntrepreneurship<br \/>\nbio-incubators<br \/>\nDevelopment Board of the<br \/>\nDepartment of Science and<br \/>\nTechnology, Government of<br \/>\nIndia<br \/>\nrecognised by the Biotechnology<br \/>\nIndustry Research Assistance<br \/>\nCouncil, under the Department<br \/>\nof Biotechnology, Government of<br \/>\nIndia.<br \/>\nServices by way of collecting or<br \/>\nproviding news by an<br \/>\nindependent journalist, Press<br \/>\nTrust of India or United News of<br \/>\nIndia.<br \/>\nServices of public libraries by<br \/>\nway of lending of books,<br \/>\npublicatio<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>l Services<br \/>\nCultural and Sports Board;<br \/>\n(d) as part of national games, by<br \/>\nthe Indian Olympic Association;<br \/>\nor<br \/>\n(e) under the Panchayat Yuva<br \/>\nKreeda Aur Khel Abhiyaan<br \/>\nScheme.<br \/>\nServices relating to cultivation of<br \/>\nplants and rearing of all life<br \/>\nforms of animals, except the<br \/>\nrearing of horses, for food, fibre,<br \/>\nfuel, raw material or other<br \/>\nsimilar products or agricultural<br \/>\nproduce by way of\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) agricultural operations<br \/>\ndirectly related to production of<br \/>\nany agricultural produce<br \/>\nincluding cultivation, harvesting,<br \/>\nthreshing, plant protection or<br \/>\ntesting;<br \/>\n(b) supply of farm labour;<br \/>\n(c) processes carried out at an<br \/>\nagricultural farm including<br \/>\ntending, pruning,<br \/>\ncutting,<br \/>\nharvesting, drying,<br \/>\ncleaning,<br \/>\ntrimming,<br \/>\nsun<br \/>\ndrying,<br \/>\nfumigating, curing, sorting,<br \/>\ngrading, cooling or bulk<br \/>\npackaging and such like<br \/>\noperations which do not alter<br \/>\nthe essential characteristics of<br \/>\nagricultural produce but make it<br \/>\nonly marketable for the primary<br \/>\nmarket;<br \/>\n(d) renting or leasing of agro<br \/>\nmachinery or vacant land with or<br \/>\nwithou<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>-cooling,<br \/>\nripening, waxing, retail packing,<br \/>\nlabelling of fruits and vegetables<br \/>\nwhich do not change or alter the<br \/>\nessential characteristics of the<br \/>\nsaid fruits or vegetables.<br \/>\nServices provided by the<br \/>\nNational Centre for Cold Chain<br \/>\nDevelopment under the Ministry<br \/>\nof Agriculture, Co-operation and<br \/>\nFarmer&#39;s Welfare by way of cold<br \/>\nchain knowledge dissemination.<br \/>\nServices by a foreign diplomatic<br \/>\nmission located in India.<br \/>\nServices by a specified<br \/>\norganisation in respect of a<br \/>\nreligious pilgrimage facilitated<br \/>\nby the Ministry of External<br \/>\nAffairs, the Government of India,<br \/>\nunder bilateral arrangement.<br \/>\nServices provided by the Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory or local authority<br \/>\nby way of issuance of passport,<br \/>\nvisa, driving licence, birth<br \/>\ncertificate or death certificate.<br \/>\nServices provided by the Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory or local authority<br \/>\nby way of tolerating non-<br \/>\nperformance of a contract for<br \/>\nwhich consideration in the form<br \/>\nof fines or liquidated damages<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ly to tax payable<br \/>\non one time charge payable, in<br \/>\nfull upfront or in installments, for<br \/>\nassignment of right to use such<br \/>\nnatural resource.<br \/>\nServices provided by the Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory by way of<br \/>\ndeputing officers after office<br \/>\nhours \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 on holidays for<br \/>\ninspection or container stuffing<br \/>\nor such other duties in relation to<br \/>\nimport export cargo on payment<br \/>\nof Merchant Overtime charges.<br \/>\nServices provided\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) by an educational institution<br \/>\nto its students, faculty and staff;<br \/>\n(b) to an educational institution,<br \/>\nby way of,-<br \/>\n(i) transportation of students,<br \/>\nfaculty and staff;<br \/>\n(ii) catering, including any<br \/>\nmid-day meals scheme<br \/>\nsponsored by the Central<br \/>\nGovernment,<br \/>\nGovernment<br \/>\nterritory;<br \/>\n\u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2<br \/>\nState<br \/>\nUnion<br \/>\n818<br \/>\n(iii) security or cleaning or<br \/>\nhouse-keeping<br \/>\nperformed<br \/>\nin<br \/>\nservices<br \/>\nsuch<br \/>\neducational institution;<br \/>\n(iv) services relating to<br \/>\nadmission to, or conduct of<br \/>\nexamination by, such<br \/>\ninstitution;<br \/>\nsecondary:<br \/>\nProvided<br \/>\nupto<br \/>\nhigher<br \/>\nthat<br \/>\nnothing<br \/>\ncontained in entry (b) s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ach or team<br \/>\nmanager for participation in a<br \/>\nsporting event organised by a<br \/>\nrecognized sports body;<br \/>\n(b) another recognised sports<br \/>\nbody.<br \/>\nAny services provided by,<br \/>\n69<br \/>\nor Heading 9983 or<br \/>\nHeading 9991<br \/>\n(a)<br \/>\nthe<br \/>\nNil<br \/>\nNil<br \/>\nSkill<br \/>\nNational<br \/>\nDevelopment Corporation set up<br \/>\nby the Government of India;<br \/>\n(b) a Sector Skill Council<br \/>\napproved by the National Skill<br \/>\nDevelopment Corporation;<br \/>\n(\u00c3\u00a1\u00c2\u0081\u00c2\u0081)<br \/>\nan assessment agency<br \/>\napproved by the Sector Skill<br \/>\nCouncil \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 the National<br \/>\nDevelopment Corporation;<br \/>\nSkill<br \/>\n(d) a training partner approved<br \/>\nby<br \/>\nthe<br \/>\nNational<br \/>\nSkill<br \/>\nDevelopment Corporation or the<br \/>\nSector Skill Council,<br \/>\nin relation to-<br \/>\nthe<br \/>\nDevelopment<br \/>\nNational<br \/>\nSkill<br \/>\nProgramme<br \/>\nimplemented by the National<br \/>\nSkill Development Corporation;<br \/>\nor<br \/>\n819<br \/>\nSERIES I No. 13<br \/>\n(ii)<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\na<br \/>\nvocational<br \/>\nskill<br \/>\n70<br \/>\n0<br \/>\nHeading 9983<br \/>\nor Heading 9985<br \/>\nor Heading 9992<br \/>\n17<br \/>\n71<br \/>\nHeading 9992<br \/>\n72<br \/>\n73<br \/>\n74<br \/>\n75<br \/>\n15<br \/>\n76<br \/>\n16<br \/>\nHeading 9992<br \/>\nHeading 9993<br \/>\nHeading 9993<br \/>\nHeading 9994<br \/>\nHeading 9994<br \/>\ndevelopment cours<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nother service in relation to such<br \/>\npreservation.<br \/>\nServices by way of\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) health care services by a<br \/>\nclinical establishment, an<br \/>\nauthorised medical practitioner<br \/>\nor para-medics;<br \/>\n(b) services provided by way of<br \/>\ntransportation of a patient in an<br \/>\nambulance, other than those<br \/>\nspecified in (a) above.<br \/>\nServices provided by operators<br \/>\nof the common bio-medical<br \/>\nwaste treatment facility to a<br \/>\nclinical establishment by way of<br \/>\ntreatment or disposal of bio-<br \/>\nmedical waste or the processes<br \/>\nincidental thereto.<br \/>\nServices by way of public<br \/>\nconveniences such as provision<br \/>\nof facilities of bathroom,<br \/>\n820<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nSERIES I No. 13<br \/>\n77<br \/>\n78<br \/>\n79<br \/>\n80<br \/>\n60<br \/>\nHeading 9995<br \/>\nHeading 9996<br \/>\nHeading 9996<br \/>\nHeading 9996<br \/>\nOFFICIAL GAZETTE<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nwashrooms, lavatories, urinal<br \/>\nor toilets.<br \/>\nService by an unincorporated<br \/>\nbody or a non-profit entity<br \/>\nregistered under any law for the<br \/>\ntime being in force, to its own<br \/>\nmembers by way<br \/>\nof<br \/>\nreimbursement of char<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ction 12AA of<br \/>\nthe Income-tax Act.<br \/>\nServices by way of right to<br \/>\nadmission to-<br \/>\n(a) circus, dance, or theatrical<br \/>\nperformance including drama or<br \/>\nballet;<br \/>\n(b) award function, concert,<br \/>\npageant, musical performance or<br \/>\nany sporting event other than a<br \/>\nrecognised sporting event;<br \/>\nNil<br \/>\nNil<br \/>\n821<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(c) recognised sporting event,<br \/>\nwhere the consideration for<br \/>\nadmission is not more than<br \/>\nRs. 250 per person as referred to<br \/>\nin (a), (b) and (c) above.<br \/>\n30TH JUNE, 2017<br \/>\n2. Definitions.- For the purposes of this notification, unless the context otherwise<br \/>\nrequires,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) &#8220;advertisement&#8221; means any form of presentation for promotion of, or bringing<br \/>\nawareness about, any event, idea, immovable property, person, service, goods or actionable<br \/>\nclaim through newspaper, television, radio or any other means but does not include any<br \/>\npresentation made in person;<br \/>\n(b) &#8220;advocate&#8221; has the same meaning as assigned to it in clause (a) of sub-section (1) of<br \/>\nsectio<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>assigned to it in clause (b) of section 2 of the<br \/>\nAirports Authority of India Act, 1994 (55 of 1994);<br \/>\n(h) \u00e2\u00e2\u0082\u00ac\u00c5\u0093approved vocational education course\u00e2\u00e2\u0082\u00ac\u009d means,\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(i) a course run by an industrial training institute or an industrial training centre<br \/>\naffiliated to the National Council for Vocational Training or State Council for Vocational<br \/>\nTraining offering courses in designated trades notified under the Apprentices Act, 1961<br \/>\n(52 of 1961); or<br \/>\n(ii) a Modular Employable Skill Course, approved by the National Council of Vocational<br \/>\nTraining, run by a person registered with the Directorate General of Training, Ministry of<br \/>\nSkill Development and Entrepreneurship;<br \/>\n(i) &#8220;arbitral tribunal&#8221; has the same meaning as assigned to it in clause (d) of section 2 of<br \/>\nthe Arbitration and Conciliation Act, 1996 (26 of 1996);<br \/>\n(j) &#8220;authorised dealer of foreign exchange&#8221; shall have the same meaning assigned to<br \/>\n&#8220;Authorised person&#8221; in clause (c) of section 2 of the Foreign Exchange Management Act,<br \/>\n1999 (42<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>appointed<br \/>\nunder the business facilitator model or the business correspondent model by a banking<br \/>\ncompany or an insurance company under the guidelines issued by the Reserve Bank of<br \/>\nIndia;<br \/>\n(p) &#8220;Central Electricity Authority&#8221; means the authority constituted under section 3 of the<br \/>\nElectricity (Supply) Act, 1948 (54 of 1948);<br \/>\n(q) &#8220;Central Transmission Utility&#8221; shall have the same meaning as assigned to it in clause<br \/>\n(10) of section 2 of the Electricity Act, 2003 (36 of 2003);<br \/>\n(r) &#8220;charitable activities&#8221; means activities relating to\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(i) public health by way of,-<br \/>\n(A) care or counseling of<br \/>\n(I) terminally ill persons or persons with severe physical or mental disability;<br \/>\n(II) persons afflicted with HIV or AIDS;<br \/>\n(III) persons addicted to a dependence-forming substance such as narcotics drugs<br \/>\nor alcohol; or<br \/>\n(B) public awareness of preventive health, family planning or prevention of HIV<br \/>\ninfection;<br \/>\n(ii) advancement of religion, spirituality or yoga;<br \/>\n(iii) advancement of educational programmes <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>agency\u00e2\u00e2\u0082\u00ac\u009d means any person engaged in the door-to-door transportation of time-<br \/>\nsensitive documents, goods or articles utilising the services of a person, either directly or<br \/>\nindirectly, to carry or accompany such documents, goods or articles;<br \/>\n(v) &#8220;Customs station&#8221; shall have the same meaning as assigned to it in clause (13) of<br \/>\nsection 2 of the Customs Act, 1962 (52 of 1962);<br \/>\n(w) &#8220;declared tariff&#8221; includes charges for all amenities provided in the unit of<br \/>\naccommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any<br \/>\nother amenities, but without excluding any discount offered on the published charges for<br \/>\nsuch unit;<br \/>\n(x) &#8220;distributor or selling agent\u00e2\u00e2\u0082\u00ac\u009d means an individual or a firm or a body corporate or other<br \/>\nlegal entity under law so appointed by the Organising State through an agreement to market<br \/>\nand sell lotteries on behalf of the Organising State;<br \/>\n(y) &#8220;educational institution&#8221; means an institution providing services by way of,-<br \/>\n(i) pre-school edu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>escribed in this behalf;<br \/>\n(zb) &#8220;general insurance business&#8221; has the same meaning as assigned to it in clause (g) of<br \/>\nsection 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);<br \/>\n(zc) &#8220;general public&#8221; means the body of people at large sufficiently defined by some<br \/>\ncommon quality of public or impersonal nature;<br \/>\n(zd) \u00e2\u00e2\u0082\u00ac\u00c5\u0093goods carriage&#8221; has the same meaning as assigned to it in clause (14) of section 2 of<br \/>\nthe Motor Vehicles Act, 1988 (59 of 1988);<br \/>\n(ze) &#8220;goods transport agency&#8221; means any person who provides service in relation to<br \/>\ntransport of goods by road and issues consignment note, by whatever name called;<br \/>\n(zf) &#8220;governmental authority&#8221; has the same meaning as assigned to it in the Explanation<br \/>\nto clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017);<br \/>\n824<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(zg) &#8220;health care services&#8221; means any service by way of diagnosis or treatment or care for\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s defined in clause (h) of section 2 of<br \/>\nthe Inland Waterways Authority of India Act, 1985 (82 of 1985) or other waterway on any<br \/>\ninland water, as defined in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917);<br \/>\n(zj) &#8220;insurance company&#8221; means a company carrying on life insurance business or general<br \/>\ninsurance business;<br \/>\n(zk) &#8220;interest&#8221; means interest payable in any manner in respect of any moneys borrowed<br \/>\nor debt incurred (including a deposit, claim or other similar right or obligation) but does not<br \/>\ninclude any service fee or other charge in respect of the moneys borrowed or debt incurred or<br \/>\nin respect of any credit facility which has not been utilised;<br \/>\n(zl) \u00e2\u00e2\u0082\u00ac\u00c5\u0093intermediary&#8221; has the same meaning as assigned to it in sub-section (13) of section 2<br \/>\nof the Integrated Goods and Services Tax Act, 2017;<br \/>\n(zm) &#8220;legal service&#8221; means any service provided in relation to advice, consultancy or<br \/>\nassistance in any branch of law, in any manner and includes representational services befor<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> retrieval services&#8221; shall have the same<br \/>\nmeaning as assigned to it in clause (17) of the section 2 of the Integrated goods and Services<br \/>\nTax Act, 2017 (13 of 2017);<br \/>\n825<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(zs) &#8220;original works&#8221; means- all new constructions;<br \/>\n(i) all types of additions and alterations to abandoned or damaged structures on land<br \/>\nthat are required to make them workable;<br \/>\n(ii) erection, commissioning or installation of plant, machinery or equipment or<br \/>\nstructures, whether pre-fabricated or otherwise;<br \/>\n(zt) &#8220;print media&#8221; means,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(i) &#39;book&#39; as defined in sub-section (1) of section 1 of the Press and Registration of Books<br \/>\nAct, 1867 (25 of 1867), but does not include business directories, yellow pages and trade<br \/>\ncatalogues which are primarily meant for commercial purposes;<br \/>\n(ii) &#39;newspaper&#39; as defined in sub-section (1) of section 1 of the Press and Registration of<br \/>\nBooks Act, 1867 (25 of 1867);<br \/>\n(zu) &#8220;port&#8221; has the same meaning as<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>vil Services Cultural and Sports Board;<br \/>\n(D) as part of national games, by Indian Olympic Association; or<br \/>\n(E) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;<br \/>\n(zx) &#8220;recognised sports body&#8221; means<br \/>\n(i) the Indian Olympic Association;<br \/>\n(ii) Sports Authority of India;<br \/>\n(iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs<br \/>\nof the Central Government, and its affiliate federations;<br \/>\n(iv) national sports promotion organisations recognised by the Ministry of Sports and<br \/>\nYouth Affairs of the Central Government;<br \/>\n(v) the International Olympic Association or a federation recognised by the International<br \/>\nOlympic Association; or<br \/>\n826<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(vi) a federation or a body which regulates a sport at international level and its affiliated<br \/>\nfederations or bodies regulating a sport in India;<br \/>\n(zy) &#8220;religious place&#8221; means a place which is primarily meant for conduct of prayers or<br \/>\nworship perta<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nt or a State Government;<br \/>\n(zzd) &#8220;senior advocate&#8221; has the same meaning as assigned to it in section 16 of the<br \/>\nAdvocates Act, 1961 (25 of 1961);<br \/>\n(zze) &#8220;single residential unit\u00e2\u00e2\u0082\u00ac\u009d means a self-contained residential unit which is designed for<br \/>\nuse, wholly or principally, for residential purposes for one family;<br \/>\n(zzf) &#8220;special category States\u00e2\u00e2\u0082\u00ac\u009d shall mean the States as specified in sub-clause (g) of<br \/>\nclause (4) of article 279A of the Constitution,<br \/>\n(zzg) &#8220;specified organisation\u00e2\u00e2\u0082\u00ac\u009d shall mean,-<br \/>\nor<br \/>\n(i) Kumaon Mandal Vikas Nigam Limited, a Government of Uttarakhand Undertaking;<br \/>\n(ii) &#39;Committee&#39; or &#39;State Committee&#39; as defined in section 2 of the Haj Committee<br \/>\nAct, 2002 (35 of 2002);<br \/>\n(zzh) &#8220;stage carriage&#8221; shall have the same meaning as assigned to it in clause (40) of<br \/>\nsection 2 of the Motor Vehicles Act, 1988 (59 of 1988);<br \/>\n(zzi) &#8220;State Electricity Board&#8221; means the Board constituted under section 5 of the<br \/>\nElectricity (Supply) Act, 1948 (54 of 1948);<br \/>\n(zzj) &#8220;State Transmission Utility&#8221;<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>it in clause (z) of section 2 of the<br \/>\nMajor Port Trusts Act, 1963 (38 of 1963);<br \/>\n(zzp) &#8220;wildlife sanctuary\u00e2\u00e2\u0082\u00ac\u009d means a sanctuary as defined in the clause (26) of the section 2<br \/>\nof The Wild Life (Protection) Act, 1972 (53 of 1972);<br \/>\n(zzq) &#8220;zoo&#8221; has the same meaning as assigned to it in the clause (39) of the section of<br \/>\nthe Wild Life (Protection) Act, 1972 (53 of 1972).<br \/>\n3. Explanation. For the purposes of this notification,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(i) Reference to &#8220;Chapter\u00e2\u00e2\u0082\u00ac\u009d, \u00e2\u00e2\u0082\u00ac\u00c5\u0093Section\u00e2\u00e2\u0082\u00ac\u009d or \u00e2\u00e2\u0082\u00ac\u00c5\u0093Heading\u00e2\u00e2\u0082\u00ac\u009d, wherever they occur, unless the<br \/>\ncontext otherwise requires, shall mean respectively as &#8220;Chapter, &#8220;Section&#8221; and &#8220;Heading&#8221; in<br \/>\nthe scheme of classification of services.<br \/>\n(ii) Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the<br \/>\nTable are only indicative.<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R &#038; C).<br \/>\nPorvorim, 30th June, <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>the Factories Act, 1948 (63<br \/>\nof 1948); or<br \/>\n(b) any society registered under the<br \/>\nSocieties Registration Act, 1860 (21 of<br \/>\n1860) or under any other law for the<br \/>\n828<br \/>\nSERIES I No. 13<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(b) any society registered under the<br \/>\nSocieties Registration Act, 1860 (21 of<br \/>\n1860) or under any other law for the<br \/>\ntime being in force in any part of<br \/>\nIndia; or<br \/>\n(c)<br \/>\nsociety<br \/>\nany co-operative<br \/>\nestablished by or under any law; or<br \/>\n(d) any person registered under the<br \/>\nCentral Goods and Services Tax Act<br \/>\nor the Integrated Goods and Services<br \/>\nTax Act or the State Goods and<br \/>\nServices Tax Act \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 the Union<br \/>\nTerritory Goods and Services Tax Act;<br \/>\nor<br \/>\n(e) any body corporate established,<br \/>\nby or under any law; or<br \/>\n(f) any partnership firm whether<br \/>\nregistered or not under any law<br \/>\nincluding association of persons; or<br \/>\n(g) any casual taxable person.<br \/>\nServices supplied by an individual<br \/>\nadvocate including a senior advocate<br \/>\nby way of representational services<br \/>\nbefore any court, tribu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nregistered \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 not under any law<br \/>\nincluding association of persons; or<br \/>\n(g) any casual taxable person;<br \/>\nlocated in the taxable territory.<br \/>\nAny business entity located in the<br \/>\ntaxable territory.<br \/>\nAny business entity located in the<br \/>\ntaxable territory.<br \/>\nAny body corporate or partnership firm<br \/>\nlocated in the taxable territory.<br \/>\nAny business entity located in the<br \/>\ntaxable territory.<br \/>\n5<br \/>\nServices supplied by the Central<br \/>\nGovernment, State Government,<br \/>\nUnion territory or local authority to a<br \/>\nbusiness entity excluding,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\nCentral<br \/>\nState<br \/>\n(1) renting of immovable property,<br \/>\nand<br \/>\n(2) services specified below-<br \/>\n(i) services by the Department of<br \/>\nPosts by way of speed post, express<br \/>\nparcel post, life insurance, and<br \/>\nagency services provided to a person<br \/>\nother than Central Government, State<br \/>\nGovernment or Union territory or local<br \/>\nauthority;<br \/>\nUnion<br \/>\nterritory or<br \/>\nlocal<br \/>\nauthority<br \/>\n829<br \/>\nSERIES I No. 13<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(ii) services in relation to an aircraft<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>corporate<br \/>\nlocated in the taxable territory.<br \/>\nAny person carrying on insurance<br \/>\nbusiness, located in the taxable<br \/>\nterritory.<br \/>\nA banking company or a financial<br \/>\ninstitution or a non-banking financial<br \/>\nlocated in the taxable<br \/>\ncompany,<br \/>\nterritory.<br \/>\nPublisher, music company, producer or<br \/>\nthe like, located in the taxable territory.<br \/>\n(a) The person who pays or is liable to pay freight for the transportation of goods by road<br \/>\nin goods carriage, located in the taxable territory shall be treated as the person who receives<br \/>\nthe service for the purpose of this notification.<br \/>\n(b) &#8220;Body Corporate&#8221; has the same meaning as assigned to it in clause (11) of section 2 of<br \/>\nthe Companies Act, 2013.<br \/>\n(c) The business entity located in the taxable territory who is litigant, applicant or<br \/>\npetitioner, as the case may be, shall be treated as the person who receives the legal services<br \/>\nfor the purpose of this notification.<br \/>\n(d) The words and expressions used and not defined in this notification but defined in the<br \/>\nCentral Goods and<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> any activity in relation to a function entrusted to a Panchayat under<br \/>\narticle 243G of the Constitution.&#8221;<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R &#038; C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(15\/2017-Rate)<br \/>\nIn exercise of the powers conferred by sub-section (3) of section 54 of the Goa Goods and<br \/>\nServices Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the<br \/>\nCouncil hereby notifies that no refund of unutilised input tax credit shall be allowed under sub-<br \/>\nsection (3) of section 54 of the said Goa Goods and Services Tax Act, in case of supply of services<br \/>\nspecified in sub-item (b) of item 5 of Schedule II of the Goa Goods and Services Tax Act.<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ified international organisation.<br \/>\n(b) Foreign diplomatic mission or consular post in India, or diplomatic agents or career<br \/>\nconsular officers posted therein shall be entitled to claim refund of state tax paid on the<br \/>\nsupplies of goods or services or both received by them subject to,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(i) that the foreign diplomatic mission or consular post in India, or diplomatic agents<br \/>\nor career consular officers posted therein, are entitled to refund of state tax, as<br \/>\nstipulated in the certificate issued by the Protocol Division of the Ministry of External<br \/>\nAffairs, based on the principle of reciprocity;<br \/>\n(ii) that in case of supply of services, the head of the foreign diplomatic mission or<br \/>\nconsular post, or any person of such mission or post authorised by him, shall furnish an<br \/>\nundertaking in original, signed by him or the authorised person, stating that the supply<br \/>\nof services received are for official purpose of the said foreign diplomatic mission or<br \/>\nconsular post; or for personal use of the said <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> diplomatic mission<br \/>\nor consular post in India for official purpose or for the personal use or use of their family<br \/>\nmembers shall not be available from the date of withdrawal of such certificate.<br \/>\nExplanation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d For the purposes of this notification, unless the context otherwise requires,<br \/>\n&#8220;specified international organisation&#8221; means an international organisation declared by the<br \/>\nCentral Government in pursuance of section 3 of the United Nations (Privileges and Immunities<br \/>\nAct), 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R &#038; C).<br \/>\n832<br \/>\nPorvorim, 30th June, 2017.<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nSERIES I No. 13<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(17\/2017-Rate)<br \/>\n30TH JUNE, 2017<br \/>\nIn exercise of the powers conferred by sub-section (5) of section 9 of the Goa Goods <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> (GPS) or General Packet Radio Service (GPRS);<br \/>\n(b) \u00e2\u00e2\u0082\u00ac\u00c5\u0093maxicab&#8221;, &#8220;motorcab&#8221; and &#8220;motor cycle&#8221; shall have the same meanings as assigned<br \/>\nto them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicles Act, 1988<br \/>\n(59 of 1988).<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R &#038; C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(7)<br \/>\nIn exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act,<br \/>\n2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules to amend<br \/>\nthe Goa Goods and Services Tax Rules, 2017, namely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n1. (1) These rules may be called the Goa Goods and Services Tax (Amendment) Rules,<br \/>\n2017.<br \/>\n(2) They shall be deemed to have come into force with effect from the 22nd day of June,<br \/>\n2017.<br \/>\n2. In the Goa Goods and Services Tax Rules, 2017,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) in rule 1, in the h<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> (1), the second proviso shall be omitted;<br \/>\n(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n&#8220;(3A) Where a certificate of registration has not been made available to the<br \/>\napplicant on the common portal within a period of fifteen days from the date of the<br \/>\nfurnishing of information and particulars referred to in clause (c) of sub-rule (2) and no<br \/>\nnotice has been issued under sub-rule (3) within the said period, the registration shall<br \/>\nbe deemed to have been granted and the said certificate of registration, duly signed<br \/>\nor verified through electronic verification code, shall be made available to the<br \/>\nregistered person on the common portal.&#8221;;<br \/>\n(g) in rule 26, in sub-rule (3), for the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093or verified by any other mode of signature or<br \/>\nverification as notified by the Board in this behalf.&#8221;, the words &#8220;or verified by any other<br \/>\nmode of signature or verification as notified by the Commissioner in this behalf.&#8221; shall be<br \/>\nsubstituted;<br \/>\n(h) in Form GST CMP-04, in t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n3\/2\/2006-Fin(R&#038;C)(9)<br \/>\nIn exercise of the powers conferred by<br \/>\nsection 164 of the Goa Goods and Services tax<br \/>\nAct, 2017 (Goa Act 4 of 2017) and all other<br \/>\npowers enabling it in this behalf, the<br \/>\nGovernment of Goa, hereby makes the<br \/>\nfollowing rules further to amend the Goa<br \/>\nGoods and Services Tax Rules, 2017, namely:-<br \/>\n1. (1) These rules may be called the Goa<br \/>\nGoods and Services Tax (Second<br \/>\nAmendment) Rules, 2017.<br \/>\n(2) They shall come into force on the 1st day<br \/>\nof July, 2017.<br \/>\n(i) In the Goa Goods and Services Tax<br \/>\nRules, 2017, after rule 26, the following<br \/>\nshall be inserted, namely:-<br \/>\n&#8220;Chapter IV<br \/>\nDetermination of Value of Supply<br \/>\n27. Value of supply of goods or services<br \/>\nwhere the consideration is not wholly in<br \/>\nmoney. Where the supply of goods or<br \/>\nservices is for a consideration not wholly in<br \/>\nmoney, the value of the supply shall,-<br \/>\n(a) be the open market value of such<br \/>\nsupply;<br \/>\n(b) if the open market value is not<br \/>\navailable under clause (a), be the s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ient and the value of the printer known<br \/>\nat the time of supply is four thousand<br \/>\nrupees but the open market value of the<br \/>\nlaptop is not known, the value of the supply<br \/>\nof the laptop is forty four thousand rupees.<br \/>\n\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n28. Value of supply of goods or services or<br \/>\nboth between distinct or related persons,<br \/>\nother than through an agent. The value of<br \/>\nthe supply of goods or services or both<br \/>\nbetween distinct persons as specified in sub-<br \/>\nsection (4) and (5) of section 25 or where the<br \/>\nsupplier and recipient are related, other than<br \/>\nwhere the supply is made through an agent,<br \/>\nshall-<br \/>\n(a) be the open market value of such<br \/>\nsupply;<br \/>\n(b) if the open market value is not<br \/>\navailable, be the value of supply of goods<br \/>\nor services of like kind and quality;<br \/>\n(c) if the value is not determinable under<br \/>\nclause (a) or (b), be the value as<br \/>\ndetermined by the application of rule 30 or<br \/>\nrule 31, in that order:<br \/>\nProvided that where the goods are<br \/>\nintended for further supply as such by the<br \/>\nrecipient, the value shall, at the opti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nuts of like kind and quality in<br \/>\nsubsequent supplies at a price of five<br \/>\nthousand rupees per quintal on the day of the<br \/>\nsupply. Another independent supplier is<br \/>\nsupplying groundnuts of like kind and quality<br \/>\nto the said agent at the price of four thousand<br \/>\nfive hundred and fifty rupees per quintal. The<br \/>\nvalue of the supply made by the principal shall<br \/>\nbe four thousand five hundred and fifty rupees<br \/>\nper quintal or where he exercises the option,<br \/>\nthe value shall be 90 per cent. of five thousand<br \/>\nrupees i.e., four thousand five hundred rupees<br \/>\nper quintal.<br \/>\n(b) where the value of a supply is not<br \/>\ndeterminable under clause (a), the same<br \/>\nshall be determined by the application of<br \/>\nrule 30 or rule 31 in that order.<br \/>\n30. Value of supply of goods or services or<br \/>\nboth based on cost.- Where the value of a<br \/>\nsupply of goods or services or both is not<br \/>\ndeterminable by any of the preceding rules of<br \/>\nthis Chapter, the value shall be one hundred<br \/>\nand ten percent of the cost of production or<br \/>\nmanufacture or the cost of acqu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>anner, namely:-<br \/>\n(a) for a currency, when exchanged from,<br \/>\nor to, Indian Rupees, the value shall be<br \/>\nequal to the difference in the buying rate or<br \/>\nthe selling rate, as the case may be, and<br \/>\nthe Reserve Bank of India reference rate for<br \/>\nthat currency at that time, multiplied by<br \/>\nthe total units of currency:<br \/>\nProvided that in case where the Reserve<br \/>\nBank of India reference rate for a currency is<br \/>\nnot available, the value shall be one per cent.<br \/>\nof the gross amount of Indian Rupees<br \/>\nprovided or received by the person changing<br \/>\nthe money:<br \/>\nProvided further that in case where neither<br \/>\nof the currencies exchanged is Indian Rupees,<br \/>\nthe value shall be equal to one per cent. of the<br \/>\nlesser of the two amounts the person<br \/>\nchanging the money would have received by<br \/>\nconverting any of the two currencies into<br \/>\nIndian Rupee on that day at the reference rate<br \/>\nprovided by the Reserve Bank of India.<br \/>\nProvided also that a person supplying the<br \/>\nservices may exercise the option to ascertain<br \/>\nthe value in terms of clause (b) for <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ed to be an amount calculated at the<br \/>\nrate of five per cent. of the basic fare in the<br \/>\ncase of domestic bookings, and at the rate of<br \/>\nten per cent. of the basic fare in the case of<br \/>\ninternational bookings of passage for travel<br \/>\nby air.<br \/>\nExplanation. For the purposes of this<br \/>\nsub-rule, the expression \u00e2\u00e2\u0082\u00ac\u00c5\u0093basic fare&#8221; means<br \/>\nthat part of the air fare on which commission<br \/>\nis normally paid to the air travel agent by the<br \/>\nairlines.<br \/>\n(4) The value of supply of services in<br \/>\nrelation to life insurance business shall be,-<br \/>\n(a) the gross premium charged from a<br \/>\npolicy holder reduced by the amount<br \/>\nallocated for investment, or savings on<br \/>\nbehalf of the policy holder, if such an<br \/>\namount is intimated to the policy holder at<br \/>\nthe time of supply of service;<br \/>\n(b) in case of single premium annuity<br \/>\npolicies other than (a), ten per cent. of<br \/>\nsingle premium charged from the policy<br \/>\nholder; or<br \/>\n30TH JUNE, 2017<br \/>\n(c) in all other cases, twenty five per<br \/>\ncent. of the premium charged from the<br \/>\npolicy holder in the first year and twe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>between the date of purchase and<br \/>\nthe date of disposal by the person making<br \/>\nsuch repossession.<br \/>\n(6) The value of a token, or a voucher, or a<br \/>\ncoupon, or a stamp (other than postage<br \/>\nstamp) which is redeemable against a supply<br \/>\nof goods or services or both shall be equal to<br \/>\nthe money value of the goods or services or<br \/>\nboth redeemable against such token, voucher,<br \/>\ncoupon, or stamp.<br \/>\n(7) The value of taxable services provided<br \/>\nby such class of service providers as may be<br \/>\nnotified by the Government, on the<br \/>\nrecommendations of the Council, as referred<br \/>\nto in paragraph 2 of Schedule I of the said Act<br \/>\nbetween distinct persons as referred to in<br \/>\nsection 25, where input tax credit is available,<br \/>\nshall be deemed to be NIL.<br \/>\n837<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n33. Value of supply of services in case of<br \/>\npure agent. Notwithstanding anything<br \/>\ncontained in the provisions of this Chapter,<br \/>\nthe expenditure or costs incurred by a<br \/>\nsupplier as a pure agent of the recipient of<br \/>\nsupply <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> of the<br \/>\nrecipient of supply;<br \/>\n(c) does not use for his own interest such<br \/>\ngoods or services so procured; and<br \/>\n(d) receives only the actual amount<br \/>\nincurred to procure such goods or services<br \/>\nin addition to the amount received for<br \/>\nsupply he provides on his own account.<br \/>\nIllustration.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d Corporate services firm A is<br \/>\nengaged to handle the legal work pertaining<br \/>\nto the incorporation of Company B. Other than<br \/>\nits service fees, A also recovers from B,<br \/>\nregistration fee and approval fee for the name<br \/>\nof the company paid to the Registrar of<br \/>\n838<br \/>\n30TH JUNE, 2017<br \/>\nCompanies. The fees charged by the<br \/>\nRegistrar of Companies for the registration<br \/>\nand approval of the name are compulsorily<br \/>\nlevied on B. A is merely acting as a pure<br \/>\nagent in the payment of those fees. Therefore,<br \/>\nA&#39;s recovery of such expenses is a<br \/>\ndisbursement and not part of the value of<br \/>\nsupply made by A to B.<br \/>\n34. Rate of exchange of currency, other than<br \/>\nIndian rupees, for determination of value.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\nThe rate of exchange for the determinati<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> cess payable by a person in a<br \/>\ntransaction, where the supplier and the<br \/>\nrecipient of the supply are not related and<br \/>\nthe price is the sole consideration, to<br \/>\nobtain such supply at the same time when<br \/>\nthe supply being valued is made;<br \/>\n(b) &#8220;supply of goods or services or both<br \/>\nof like kind and quality&#8221; means any other<br \/>\nsupply of goods or services or both made<br \/>\nunder similar circumstances that, in<br \/>\nrespect of the characteristics, quality,<br \/>\nquantity, functional components, materials,<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\nand the reputation of the goods or services<br \/>\nor both first mentioned, is the same as, or<br \/>\nclosely or substantially resembles, that<br \/>\nsupply of goods or services or both.<br \/>\nChapter V<br \/>\nInput Tax Credit<br \/>\n36. Documentary requirements and<br \/>\nconditions for claiming input tax credit.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1)<br \/>\nThe input tax credit shall be availed by a<br \/>\nregistered person, including the Input Service<br \/>\nDistributor, on the basis of any of the<br \/>\nfollowing documents, namely,-<br \/>\n(a) an invoice <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>availed by a<br \/>\nregistered person in respect of any tax that<br \/>\nhas been paid in pursuance of any order<br \/>\nwhere any demand has been confirmed on<br \/>\naccount of any fraud, willful misstatement or<br \/>\nsuppression of facts.<br \/>\n30TH JUNE, 2017<br \/>\n37. Reversal of input tax credit in the case<br \/>\nof non-payment of consideration.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) A<br \/>\nregistered person, who has availed of input<br \/>\ntax credit on any inward supply of goods or<br \/>\nservices or both, but fails to pay to the<br \/>\nsupplier thereof, the value of such supply<br \/>\nalong with the tax payable thereon, within<br \/>\nthe time limit specified in the second proviso<br \/>\nto sub-section (2) of section 16, shall furnish<br \/>\nthe details of such supply, the amount of<br \/>\nvalue not paid and the amount of input tax<br \/>\ncredit availed of proportionate to such<br \/>\namount not paid to the supplier in FORM<br \/>\nGSTR-2 for the month immediately following<br \/>\nthe period of one hundred and eighty days<br \/>\nfrom the date of the issue of the invoice:<br \/>\nProvided that the value of supplies made<br \/>\nwithout consideration as specified in<br \/>\nSche<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ny, engaged in the<br \/>\nsupply of services by way of accepting<br \/>\ndeposits or extending loans or advances that<br \/>\nchooses not to comply with the provisions of<br \/>\nsub-section (2) of section 17, in accordance<br \/>\nwith the option permitted under sub-section<br \/>\n839<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(4) of that section, shall follow the following<br \/>\nprocedure, namely,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) the said company or institution shall<br \/>\nnot avail the credit of,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(i) the tax paid on inputs and input<br \/>\nservices that are used for non-business<br \/>\npurposes; and<br \/>\n(ii) the credit attributable to the<br \/>\nsupplies specified in sub-section (5) of<br \/>\nsection 17, in FORM GSTR-2;<br \/>\n(b) the said company or institution shall<br \/>\navail the credit of tax paid on inputs and<br \/>\ninput services referred to in the second<br \/>\nproviso to sub-section (4) of section 17 and<br \/>\nnot covered under clause (a);<br \/>\n(c) fifty per cent. of the remaining<br \/>\namount of input tax shall be the input tax<br \/>\ncredit admissible to the company or the<br \/>\ninstitution and shall <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>on account of<br \/>\ncentral tax, State tax, Union territory tax<br \/>\nand integrated tax shall be distributed<br \/>\nseparately in accordance with the<br \/>\nprovisions of clause (d);<br \/>\n(d) the input tax credit that is required to<br \/>\nbe distributed in accordance with the<br \/>\nprovisions of clause (d) and (e) of sub-<br \/>\nsection (2) of section 20 to one of the<br \/>\nrecipients &#39;R1&#39;, whether registered or not,<br \/>\nfrom amongst the total of all the recipients<br \/>\nto whom input tax credit is attributable,<br \/>\nincluding the recipient(s) who are engaged<br \/>\nin making exempt supply, or are otherwise<br \/>\nnot registered for any reason, shall be the<br \/>\namount, &#8220;C1&#8221;, to be calculated by applying<br \/>\nthe following formula-<br \/>\nwhere,<br \/>\nC\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081 = (t\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081T) \u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d C<br \/>\n&#8220;C&#8221; is the amount of credit to be<br \/>\ndistributed,<br \/>\n&#8220;t\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081&#8221; is the turnover, as referred to in section<br \/>\n20, of person R\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081 during the relevant period,<br \/>\nand<br \/>\n&#8220;T&#8221; is the aggregate of the turnover, during<br \/>\nthe relevant period, of all recipients to<br \/>\nwhom the input service is attributable in<br \/>\naccordance with the provision<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>tor invoice,<br \/>\nas prescribed in sub-rule (1) of rule 54,<br \/>\nclearly indicating in such invoice that it is<br \/>\nissued only for distribution of input tax<br \/>\ncredit;<br \/>\n(h) the Input Service Distributor shall<br \/>\nissue an Input Service Distributor credit<br \/>\nnote, as prescribed in sub-rule (1) of rule<br \/>\n54, for reduction of credit in case the input<br \/>\ntax credit already distributed gets reduced<br \/>\nfor any reason;<br \/>\n(i) any additional amount of input tax<br \/>\ncredit on account of issuance of a debit<br \/>\nnote to an Input Service Distributor by the<br \/>\nsupplier shall be distributed in the manner<br \/>\nand subject to the conditions specified in<br \/>\nclauses (a) to (f) and the amount<br \/>\nattributable to any recipient shall be<br \/>\ncalculated in the manner provided in<br \/>\nclause (d) and such credit shall be<br \/>\ndistributed in the month in which the debit<br \/>\nnote is included in the return in FORM<br \/>\nGSTR-6;<br \/>\n(j) any input tax credit required to be<br \/>\nreduced on account of issuance of a credit<br \/>\nnote to the Input Service Distributor by the<br \/>\nsupplier shall be apportioned to each<br \/>\nrec<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nclause (h) of sub-rule (1), issue an Input<br \/>\nService Distributor invoice to the recipient<br \/>\nentitled to such credit and include the Input<br \/>\nService Distributor credit note and the Input<br \/>\nService Distributor invoice in the return in<br \/>\nFORM GSTR-6 for the month in which such<br \/>\ncredit note and invoice was issued.<br \/>\n40. Manner of claiming credit in special<br \/>\ncircumstances.- (1) The input tax credit<br \/>\nclaimed in accordance with the provisions of<br \/>\nsub-section (1) of section 18 on the inputs<br \/>\nheld in stock or inputs contained in semi-<br \/>\nfinished or finished goods held in stock, or the<br \/>\ncredit claimed on capital goods in accordance<br \/>\nwith the provisions of clauses (c) and (d) of<br \/>\nthe said sub-section, shall be subject to the<br \/>\nfollowing conditions, namely,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) the input tax credit on capital goods,<br \/>\nin terms of clauses (c) and (d) of sub-<br \/>\nsection (1) of section 18, shall be claimed<br \/>\nafter reducing the tax paid on such capital<br \/>\ngoods by five percentage points per<br \/>\nquarter of a year or part thereof from the<br \/>\ndate of t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> case of a claim under clause (b) of<br \/>\nsub-section (1) of section 18;<br \/>\n(iii) on the day immediately preceding<br \/>\nthe date from which he becomes liable to<br \/>\npay tax under section 9, in the case of a<br \/>\nclaim under clause (c) of sub-section (1)<br \/>\nof section 18;<br \/>\n(iv) on the day immediately preceding<br \/>\nthe date from which the supplies made<br \/>\nby the registered person becomes<br \/>\ntaxable, in the case of a claim under<br \/>\nclause (d) of sub-section (1) of section 18;<br \/>\n(d) the details furnished in the<br \/>\ndeclaration under clause (b) shall be duly<br \/>\ncertified by a practicing chartered<br \/>\naccountant or a cost accountant if the<br \/>\naggregate value of the claim on account of<br \/>\ncentral tax, State tax, Union territory tax<br \/>\nand integrated tax exceeds two lakh<br \/>\nrupees;<br \/>\n(e) the input tax credit claimed in<br \/>\naccordance with the provisions of clauses<br \/>\n(c) and (d) of sub-section (1) of section 18<br \/>\nshall be verified with the corresponding<br \/>\ndetails furnished by the corresponding<br \/>\nsupplier in FORM GSTR-1 or as the case<br \/>\nmay be, in FORM GSTR- 4, on the commo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ets of the new units as<br \/>\nspecified in the demerger scheme.<br \/>\n(2) The transferor shall also submit a copy<br \/>\nof a certificate issued by a practicing<br \/>\nchartered accountant or cost accountant<br \/>\ncertifying that the sale, merger, de-merger,<br \/>\namalgamation, lease or transfer of business<br \/>\nhas been done with a specific provision for<br \/>\nthe transfer of liabilities.<br \/>\n(3) The transferee shall, on the common<br \/>\nportal, accept the details so furnished by the<br \/>\ntransferor and, upon such acceptance, the un-<br \/>\nutilized credit specified in FORM GST ITC-02<br \/>\nshall be credited to his electronic credit<br \/>\nledger.<br \/>\nSo<br \/>\n(4) The inputs and capital goods<br \/>\ntransferred shall be duly accounted for by the<br \/>\ntransferee in his books of account.<br \/>\n42. Manner of determination of input tax<br \/>\ncredit in respect of inputs or input services<br \/>\nand reversal thereof.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) The input tax credit<br \/>\nin respect of inputs or input services, which<br \/>\nattract the provisions of sub-section (1) or<br \/>\nsub-section (2) of section 17, being partly<br \/>\nused for the purposes of busine<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>edit<br \/>\ncredited to the electronic credit ledger of<br \/>\nregistered person, be denoted as &#39;C\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081&#39; and<br \/>\ncalculated as-<br \/>\nC\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081 = = T- (T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081+T2+T3);<br \/>\n(f) the amount of input tax credit<br \/>\nattributable to inputs and input services<br \/>\nintended to be used exclusively for<br \/>\neffecting supplies other than exempted but<br \/>\nincluding zero rated supplies, be denoted<br \/>\nas &#39;T4&#39;;<br \/>\n(g) &#39;T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081&#39;, &#39;T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1&#39;, &#39;T3&#39; and &#39;T&#39; shall be deter-<br \/>\nmined and declared by the registered<br \/>\nperson at the invoice level in FORM<br \/>\nGSTR-2;<br \/>\n(h) input tax credit left after attribution of<br \/>\ninput tax credit under clause (g) shall be<br \/>\ncalled common credit, be denoted as &#39;C2&#39;<br \/>\nand calculated as-<br \/>\nC\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 = C\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081- T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081<br \/>\n30TH JUNE, 2017<br \/>\n(i) the amount of input tax credit<br \/>\nattributable towards exempt supplies, be<br \/>\ndenoted as &#39;D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081&#39; and calculated as-<br \/>\nwhere,<br \/>\nD\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081= (E\u00c3\u00c6\u0092\u00c2\u00b7F) \u00c3\u00c6\u0092\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d C\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1<br \/>\n&#39;E&#39; is the aggregate value of exempt<br \/>\nsupplies during the tax period, and<br \/>\n&#39;F&#39; is the total turnover in the State of the<br \/>\nregistered person during t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>le input tax credit<br \/>\nattributed to the purposes of business and<br \/>\nfor effecting supplies other than exempted<br \/>\nsupplies but including zero rated supplies<br \/>\nand shall be denoted as &#39;C3&#39;, where,-<br \/>\nC3 = C\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1- (D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081+D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1);<br \/>\n(1) the amount &#39;C3&#39; shall be computed<br \/>\nseparately for input tax credit of central<br \/>\ntax, State tax, Union territory tax and<br \/>\nintegrated tax;<br \/>\n843<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(m) the amount equal to aggregate of &#39;D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081&#39;<br \/>\nand &#39;D2&#39; shall be added to the output tax<br \/>\nliability of the registered person:<br \/>\nProvided that where the amount of input<br \/>\ntax relating to inputs or input services used<br \/>\npartly for the purposes other than business<br \/>\nand partly for effecting exempt supplies has<br \/>\nbeen identified and segregated at the invoice<br \/>\nlevel by the registered person, the same shall<br \/>\nbe included in &#39;T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081&#39; and &#39;T\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00e2\u00e2\u0082\u00ac\u00c5\u00a1&#39; respectively, and<br \/>\nthe remaining amount of credit on such<br \/>\ninputs or input services shall be included in<br \/>\n&#39;T4&#39;.<br \/>\n(2) The input tax c<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e (1) in respect of<br \/>\n&#39;D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081&#39; and &#39;D&#39; exceeds the aggregate of the<br \/>\namounts calculated finally in respect of &#39;D\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c2\u0081&#39;<br \/>\nand &#39;D2&#39;, such excess amount shall be<br \/>\nclaimed as credit by the registered person<br \/>\nin his return for a month not later than the<br \/>\nmonth of September following the end of<br \/>\nthe financial year to which such credit<br \/>\nrelates.<br \/>\n43. Manner of determination of input tax<br \/>\ncredit in respect of capital goods and reversal<br \/>\n30TH JUNE, 2017<br \/>\nthereof in certain cases.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1) Subject to the<br \/>\nprovisions of sub-section (3) of section 16, the<br \/>\ninput tax credit in respect of capital goods,<br \/>\nwhich attract the provisions of sub-sections<br \/>\n(1) and (2) of section 17, being partly used for<br \/>\nthe purposes of business and partly for other<br \/>\npurposes, or partly used for effecting taxable<br \/>\nsupplies including zero rated supplies and<br \/>\npartly for effecting exempt supplies, shall be<br \/>\nattributed to the purposes of business or for<br \/>\neffecting taxable supplies in the following<br \/>\nmanner, namely,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) the amount of inp<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>five<br \/>\npercentage points for every quarter or part<br \/>\nthereof and the amount &#39;A&#39; shall be<br \/>\ncredited to the electronic credit ledger;<br \/>\nExplanation. An item of capital goods<br \/>\ndeclared under clause (a) on its receipt shall<br \/>\nnot attract the provisions of sub-section (4)<br \/>\nof section 18, if it is subsequently covered<br \/>\nunder this clause.<br \/>\n844<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(d) the aggregate of the amounts of &#39;A&#39;<br \/>\ncredited to the electronic credit ledger<br \/>\nunder clause (c), to be denoted as &#39;T&#39;, shall<br \/>\nbe the common credit in respect of capital<br \/>\ngoods for a tax period:<br \/>\nProvided that where any capital goods<br \/>\nearlier covered under clause (b) is<br \/>\nsubsequently covered under clause (c), the<br \/>\nvalue of &#39;A&#39; arrived at by reducing the input<br \/>\ntax at the rate of five percentage points for<br \/>\nevery quarter or part thereof shall be added<br \/>\nto the aggregate value &#39;T&#39;;<br \/>\n(e) the amount of input tax credit<br \/>\nattributable to a tax period on common<br \/>\ncapital goods during their useful life, be<br \/>\ndenoted as <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>he<br \/>\n30TH JUNE, 2017<br \/>\naggregate value of exempt supplies and the<br \/>\ntotal turnover shall exclude the amount of any<br \/>\nduty or tax levied under entry 84 of List I of<br \/>\nthe Seventh Schedule to the Constitution and<br \/>\nentry 51 and 54 of List II of the said Schedule;<br \/>\n(h) the amount T\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 along with the<br \/>\napplicable interest shall, during every tax<br \/>\nperiod of the useful life of the concerned<br \/>\ncapital goods, be added to the output tax<br \/>\nliability of the person making such claim of<br \/>\ncredit.<br \/>\n(2) The amount T\u00c3\u00a3\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00c5\u00a1 shall be computed<br \/>\nseparately for central tax, State tax, Union<br \/>\nterritory tax and integrated tax.<br \/>\n44. Manner of reversal of credit under<br \/>\nspecial circumstances.- (1) The amount of<br \/>\ninput tax credit relating to inputs held in<br \/>\nstock, inputs contained in semi-finished and<br \/>\nfinished goods held in stock, and capital<br \/>\ngoods held in stock shall, for the purposes of<br \/>\nsub-section (4) of section 18 or sub-section (5)<br \/>\nof section 29, be determined in the following<br \/>\nmanner, namely,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) for inputs held in stock<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>le, the<br \/>\nregistered person shall estimate the amount<br \/>\nunder sub-rule (1) based on the prevailing<br \/>\nmarket price of the goods on the effective<br \/>\ndate of the occurrence of any of the events<br \/>\nspecified in sub-section (4) of section 18 or,<br \/>\nas the case may be, sub-section (5) of section<br \/>\n29.<br \/>\n(4) The amount determined under sub-rule<br \/>\n(1) shall form part of the output tax liability of<br \/>\nthe registered person and the details of the<br \/>\namount shall be furnished in FORM GST<br \/>\nITC-03, where such amount relates to any<br \/>\nevent specified in sub-section (4) of section<br \/>\n18 and in FORM GSTR-10, where such<br \/>\namount relates to the cancellation of<br \/>\nregistration.<br \/>\n(5) The details furnished in accordance<br \/>\nwith sub-rule (3) shall be duly certified by a<br \/>\npracticing chartered accountant or cost<br \/>\naccountant.<br \/>\n(6) The amount of input tax credit for the<br \/>\npurposes of sub-section (6) of section 18<br \/>\nrelating to capital goods shall be determined<br \/>\nin the same manner as specified in clause (b)<br \/>\nof sub-rule (1) and the amount shall be<br \/>\ndetermined sepa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rter.<br \/>\n(4) Where the inputs or capital goods are<br \/>\nnot returned to the principal within the time<br \/>\nstipulated in section 143, it shall be deemed<br \/>\nthat such inputs or capital goods had been<br \/>\nsupplied by the principal to the job worker on<br \/>\nthe day when the said inputs or capital goods<br \/>\nwere sent out and the said supply shall be<br \/>\ndeclared in FORM GSTR-1 and the principal<br \/>\nshall be liable to pay the tax along with<br \/>\napplicable interest.<br \/>\nExplanation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d For the purposes of this<br \/>\nChapter,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(1) the expressions &#8220;capital goods&#8221; shall<br \/>\ninclude &#8220;plant and machinery&#8221; as defined in<br \/>\nthe Explanation to section 17;<br \/>\n(2) for determining the value of an exempt<br \/>\nsupply as referred to in sub-section (3) of<br \/>\nsection 17-<br \/>\n(a) the value of land and building shall<br \/>\nbe taken as the same as adopted for the<br \/>\npurpose of paying stamp duty; and<br \/>\n(b) the value of security shall be taken as<br \/>\none per cent. of the sale value of such<br \/>\nsecurity.<br \/>\nChapter VI<br \/>\nTAX INVOICE, CREDIT AND DEBIT NOTES<br \/>\n46. Tax invoice.- Subject to rule 54, a t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ith the<br \/>\nname of the State and its code, if such<br \/>\nrecipient is un-registered and where the<br \/>\nvalue of the taxable supply is less than fifty<br \/>\nthousand rupees and the recipient requests<br \/>\nthat such details be recorded in the tax<br \/>\ninvoice;<br \/>\n(g) Harmonised System of Nomenclature<br \/>\ncode for goods or services;<br \/>\n(h) description of goods or services;<br \/>\n(i) quantity in case of goods and unit or<br \/>\nUnique Quantity Code thereof;<br \/>\n(j) total value of supply of goods or<br \/>\nservices or both;<br \/>\n(k) taxable value of the supply of goods<br \/>\nor services or both taking into account<br \/>\ndiscount or abatement, if any;<br \/>\n(1) rate of tax (central tax, State tax,<br \/>\nintegrated tax, Union territory tax or cess);<br \/>\n(m) amount of tax charged in respect of<br \/>\ntaxable goods or services (central tax, State<br \/>\ntax, integrated tax, Union territory tax or<br \/>\ncess);<br \/>\n(n) place of supply along with the name<br \/>\nof the State, in the case of a supply in the<br \/>\ncourse of inter-State trade or commerce;<br \/>\n30TH JUNE, 2017<br \/>\n(o) address of delivery where the same is<br \/>\ndifferent from the <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>housand<br \/>\nin a day from any or all the suppliers:<br \/>\nProvided also that in the case of the export<br \/>\nof goods or services, the invoice shall carry an<br \/>\nendorsement &#8220;SUPPLY MEANT FOR EXPORT<br \/>\nON PAYMENT OF INTEGRATED TAX&#8221; or<br \/>\n&#8220;SUPPLY MEANT FOR EXPORT UNDER<br \/>\nBOND OR LETTER OF UNDERTAKING<br \/>\nWITHOUT PAYMENT OF INTEGRATED<br \/>\nTAX&#8221;, as the case may be, and shall, in lieu of<br \/>\nthe details specified in clause (e), contain the<br \/>\nfollowing details, namely,\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(i) name and address of the recipient;<br \/>\n(ii) address of delivery; and<br \/>\n(iii) name of the country of destination:<br \/>\nProvided also that a registered person may<br \/>\nnot issue a tax invoice in accordance with<br \/>\nthe provisions of clause (b) of sub-section (3)<br \/>\n847<br \/>\nSERIES I No. 13<br \/>\nof section 31 subject to<br \/>\nconditions, namely,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\nthe following<br \/>\n(a) the recipient is not a registered<br \/>\nperson; and<br \/>\n(b) the recipient does not require such<br \/>\ninvoice, and<br \/>\nshall issue a consolidated tax invoice for<br \/>\nsuch supplies at the close of ea<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>oks of account or before the expiry of the<br \/>\nquarter during which the supply was made.<br \/>\n48. Manner of issuing invoice.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1) The<br \/>\ninvoice shall be prepared in triplicate, in the<br \/>\ncase of supply of goods, in the following<br \/>\nmanner, namely,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) the original copy being marked as<br \/>\nORIGINAL FOR RECIPIENT;<br \/>\n(b) the duplicate copy being marked as<br \/>\nDUPLICATE FOR TRANSPORTER; and<br \/>\n(c) the triplicate copy being marked as<br \/>\nTRIPLICATE FOR SUPPLIER.<br \/>\n30TH JUNE, 2017<br \/>\n(2) The invoice shall be prepared in<br \/>\nduplicate, in the case of the supply of<br \/>\nservices, in the following manner, namely,-<br \/>\n(a) the original copy being marked as<br \/>\nORIGINAL FOR RECIPIENT; and<br \/>\n(b) the duplicate copy being marked as<br \/>\nDUPLICATE FOR SUPPLIER.<br \/>\n(3) The serial number of invoices issued<br \/>\nduring a tax period shall be furnished<br \/>\nelectronically through the common portal in<br \/>\nFORM GSTR-1.<br \/>\n49. Bill of supply. A bill of supply referred<br \/>\nto in clause (c) of sub-section (3) of section 31<br \/>\nshall be issued by the supplier containing the<br \/>\nfollowing d<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nt issued under any<br \/>\n848<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\nother Act for the time being in force in<br \/>\nrespect of any non-taxable supply shall be<br \/>\ntreated as a bill of supply for the purposes of<br \/>\nthe Act.<br \/>\n50. Receipt voucher.- A receipt voucher<br \/>\nreferred to in clause (d) of sub-section (3) of<br \/>\nsection 31 shall contain the following<br \/>\nparticulars, namely,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) name, address and Goods and<br \/>\nServices Tax Identification Number of the<br \/>\nsupplier;<br \/>\n(b) a consecutive serial number not<br \/>\nexceeding sixteen characters, in one or<br \/>\nmultiple series, containing alphabets or<br \/>\nnumerals or special characters-hyphen or<br \/>\ndash and slash symbolised as &#8220;-&#8221; and &#8220;\/\u00e2\u00e2\u0082\u00ac\u009d<br \/>\nrespectively, and any combination thereof,<br \/>\nunique for a financial year;<br \/>\n(c) date of its issue;<br \/>\n(d) name,<br \/>\naddress and Goods and<br \/>\nServices Tax Identification Number or<br \/>\nUnique Identity Number, if registered, of<br \/>\nthe recipient;<br \/>\n(e) description of goods or services;<br \/>\n(f) amount of advance taken;<br \/>\n(g) rate of tax (Central tax, S<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>serial number not<br \/>\nexceeding sixteen characters, in one or<br \/>\nmultiple series, containing alphabets or<br \/>\nnumerals or special characters-hyphen or<br \/>\ndash and slash symbolised as &#8220;-&#8221; and &#8220;\/&#8221;<br \/>\nrespectively, and any combination thereof,<br \/>\nunique for a financial year;<br \/>\n(c) date of its issue;<br \/>\n(d) name,<br \/>\naddress and Goods and<br \/>\nServices Tax Identification Number or<br \/>\nUnique Identity Number, if registered, of<br \/>\nthe recipient;<br \/>\n(e) number and date of receipt voucher<br \/>\nissued in accordance with the provisions of<br \/>\nrule 50;<br \/>\n(f) description of goods or services in<br \/>\nrespect of which refund is made;<br \/>\n(g) amount of refund made;<br \/>\n(h) rate of tax (Central tax, State tax,<br \/>\nintegrated tax, Union territory tax or cess);<br \/>\n(i) amount of tax paid in respect of such<br \/>\ngoods or services (Central tax, State tax,<br \/>\nintegrated tax, Union territory tax or cess);<br \/>\n(j) whether the tax is payable on reverse<br \/>\ncharge basis; and<br \/>\n(k) signature or digital signature of the<br \/>\nsupplier or his authorised representative.<br \/>\n52. Payment voucher.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d A payment vou<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>and its code, in case of a supply<br \/>\nin the course of inter-State trade or<br \/>\ncommerce; and<br \/>\n(j) signature or digital signature of the<br \/>\nsupplier or his authorised representative.<br \/>\n53. Revised tax invoice and credit or debit<br \/>\nnotes.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) A revised tax invoice referred to<br \/>\nin section 31 and credit or debit notes<br \/>\nreferred to in section 34 shall contain the<br \/>\nfollowing particulars, namely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) the word &#8220;Revised Invoice&#8221;,<br \/>\nwherever<br \/>\nprominently;<br \/>\napplicable,<br \/>\nindicated<br \/>\n(b) name, address and Goods and<br \/>\nServices Tax Identification Number of the<br \/>\nsupplier;<br \/>\n(c) nature of the document;<br \/>\n(d) a consecutive serial number not<br \/>\nexceeding sixteen characters, in one or<br \/>\nmultiple series, containing alphabets or<br \/>\nnumerals or special characters-hyphen or<br \/>\ndash and slash symbolised as &#8220;-&#8221; and &#8220;\/&#8221;<br \/>\nrespectively, and any combination thereof,<br \/>\nunique for a financial year;<br \/>\n850<br \/>\n30TH JUNE, 2017<br \/>\n(e) date of issue of the document;<br \/>\n(f) name, address and Goods and<br \/>\nServices Tax Identification Number or<br \/>\nUnique Identity Number, i<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> a<br \/>\nrecipient who is not registered under the Act<br \/>\nduring such period:<br \/>\nProvided further that in the case of inter-<br \/>\n-State supplies, where the value of a supply<br \/>\ndoes not exceed two lakh and fifty thousand<br \/>\nrupees, a consolidated revised invoice may<br \/>\nbe issued separately in respect of all the<br \/>\nrecipients located in a State, who are not<br \/>\nregistered under the Act.<br \/>\n(3) Any invoice or debit note issued in<br \/>\npursuance of any tax payable in accordance<br \/>\nwith the provisions of section 74 or section<br \/>\n129 or section 130 shall prominently contain<br \/>\nthe words &#8220;INPUT TAX CREDIT NOT<br \/>\nADMISSIBLE&#8221;.<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n54. Tax invoice in special cases.- (1) An<br \/>\nInput Service Distributor invoice or, as the<br \/>\ncase may be, an Input Service Distributor<br \/>\ncredit note issued by an Input Service<br \/>\nDistributor shall contain the following<br \/>\ndetails:-<br \/>\n(a) name, address<br \/>\nand Goods and<br \/>\nServices Tax Identification Number of the<br \/>\nInput Service Distributor;<br \/>\n(b) a consecutive serial number not\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ancial company, the said supplier shall<br \/>\nissue a tax invoice or any other document in<br \/>\nlieu thereof, by whatever name called,<br \/>\nwhether issued or made available, physically<br \/>\nor electronically whether or not serially<br \/>\nnumbered, and whether or not containing the<br \/>\naddress of the recipient of taxable service but<br \/>\ncontaining other information as mentioned<br \/>\nunder rule 46.<br \/>\n(3) Where the supplier of taxable service is<br \/>\na goods transport agency supplying services<br \/>\n30TH JUNE, 2017<br \/>\nin relation to transportation of goods by road<br \/>\nin a goods carriage, the said supplier shall<br \/>\nissue a tax invoice or any other document in<br \/>\nlieu thereof, by whatever name called,<br \/>\ncontaining the gross weight of the<br \/>\nconsignment, name of the consigner and the<br \/>\nconsignee, registration number of goods<br \/>\ncarriage in which the goods are transported,<br \/>\ndetails of goods transported, details of place<br \/>\nof origin and destination, Goods and Services<br \/>\nTax Identification Number of the person liable<br \/>\nfor paying tax whether as consigner,<br \/>\nconsignee or goods <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>hallan, serially numbered not exceeding<br \/>\nsixteen characters, in one or multiple<br \/>\nseries, in lieu of invoice at the time of<br \/>\nremoval of goods for transportation,<br \/>\ncontaining the following details, namely:-<br \/>\n(i) date and number of the delivery<br \/>\nchallan;<br \/>\n851<br \/>\nSERIES I No. 13<br \/>\n(ii) name,<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\naddress and Goods and<br \/>\nServices Tax Identification Number of the<br \/>\nconsigner, if registered;<br \/>\n(iii) name,<br \/>\nServices Tax<br \/>\nIdentification<br \/>\naddress and Goods and<br \/>\nNumber or<br \/>\nUnique Identity Number of the consignee,<br \/>\nif registered;<br \/>\n(iv) Harmonised System of Nomenclature<br \/>\ncode and description of goods;<br \/>\n(v) quantity (provisional, where the exact<br \/>\nquantity being supplied is not known);<br \/>\n(vi) taxable value;<br \/>\n&#8211;<br \/>\n(vii) tax rate and tax amount Central<br \/>\ntax, State tax, integrated tax, Union<br \/>\nterritory tax or cess, where the<br \/>\ntransportation is for supply to the<br \/>\nconsignee;<br \/>\n(viii) place of supply, in case of inter-<br \/>\n-State movement; and<br \/>\n(ix) signature.<br \/>\nThe delivery challan shall be prepared in\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>gnment shall be accom-<br \/>\npanied by copies of the corresponding<br \/>\ndelivery challan along with a duly certified<br \/>\ncopy of the invoice; and<br \/>\n(d) the original copy of the invoice shall<br \/>\nbe sent along with the last consignment.<br \/>\nChapter VII<br \/>\nAccounts and Records<br \/>\n56. Maintenance of accounts by registered<br \/>\npersons. (1) Every registered person shall<br \/>\nkeep and maintain, in addition to the<br \/>\nparticulars mentioned in sub-section (1) of<br \/>\nsection 35, a true and correct account of the<br \/>\ngoods or services imported or exported or of<br \/>\nsupplies attracting payment of tax on reverse<br \/>\ncharge along with the relevant documents,<br \/>\nincluding invoices, bills of supply, delivery<br \/>\nchallans, credit notes, debit notes, receipt<br \/>\nvouchers, payment vouchers and refund<br \/>\nvouchers.<br \/>\n(2) Every registered person, other than a<br \/>\nperson paying tax under section 10, shall<br \/>\nmaintain the accounts of stock in respect of<br \/>\ngoods received and supplied by him, and<br \/>\nsuch accounts shall contain particulars of the<br \/>\nopening balance, receipt, supply, goods lost,<br \/>\nstole<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>;<br \/>\n(b) names and complete addresses of<br \/>\nthe persons to whom he has supplied<br \/>\ngoods or services, where required<br \/>\nunder the provisions of this Chapter;<br \/>\n(c) the complete address of the<br \/>\npremises where goods are stored by<br \/>\nhim, including goods stored during<br \/>\ntransit along with the particulars of the<br \/>\nstock stored therein.<br \/>\n(6) If any taxable goods are found to be<br \/>\nstored at any place(s) other than those<br \/>\ndeclared under sub-rule (5) without the cover<br \/>\nof any valid documents, the proper officer<br \/>\nshall determine the amount of tax payable on<br \/>\nsuch goods as if such goods have been<br \/>\nsupplied by the registered person.<br \/>\n(7) Every registered person shall keep the<br \/>\nbooks of account at the principal place of<br \/>\nbusiness and books of account relating to<br \/>\nadditional place of business mentioned in his<br \/>\ncertificate of registration and such books of<br \/>\naccount shall include any electronic form of<br \/>\ndata stored on any electronic device.<br \/>\n(8) Any entry in registers, accounts and<br \/>\ndocuments shall not be erased, effaced or<br \/>\noverwritten, a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>y (wherever applicable) of<br \/>\ngoods or services received on behalf of<br \/>\nevery principal;<br \/>\n(c) particulars including description,<br \/>\nvalue and quantity (wherever applicable) of<br \/>\ngoods or services supplied on behalf of<br \/>\nevery principal;<br \/>\n(d) details of accounts furnished to every<br \/>\nprincipal; and<br \/>\n(e) tax paid on receipts or on supply of<br \/>\ngoods or services effected on behalf of<br \/>\nevery principal.<br \/>\n(12) Every registered person manufacturing<br \/>\ngoods shall maintain monthly production<br \/>\naccounts showing quantitative details of raw<br \/>\nmaterials or services used in the manufacture<br \/>\nand quantitative details of the goods so<br \/>\nmanufactured including the waste and by<br \/>\nproducts thereof.<br \/>\n(13) Every registered person supplying<br \/>\nservices shall maintain the accounts showing<br \/>\nquantitative details of goods used in the<br \/>\nprovision of services, details of input services<br \/>\nutilised and the services supplied.<br \/>\n(14) Every registered person executing<br \/>\nworks contract shall keep separate accounts<br \/>\nfor works contract showing-<br \/>\n853<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFF<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd shall, where such accounts<br \/>\nand documents are maintained manually, be<br \/>\nkept at every related place of business<br \/>\nmentioned in the certificate of registration<br \/>\nand shall be accessible at every related place<br \/>\nof business where such accounts and<br \/>\ndocuments are maintained digitally.<br \/>\n(17) Any person having custody over the<br \/>\ngoods in the capacity of a carrier or a clearing<br \/>\nand forwarding agent for delivery or dispatch<br \/>\nthereof to a recipient on behalf of any<br \/>\nregistered person shall maintain true and<br \/>\ncorrect records in respect of such goods<br \/>\nhandled by him on behalf of such registered<br \/>\nperson and shall produce the details<br \/>\nthereof as and when required by the proper<br \/>\nofficer.<br \/>\n30TH JUNE, 2017<br \/>\n(18) Every registered person shall, on<br \/>\ndemand, produce the books of accounts<br \/>\nwhich he is required to maintain under any<br \/>\nlaw for the time being in force.<br \/>\nof<br \/>\n57. Generation and maintenance<br \/>\nelectronic records.- (1) Proper electronic<br \/>\nback-up of records shall be maintained and<br \/>\npreserved in such manner that, in the event <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>business electronically on the common portal<br \/>\nin FORM GST ENR-01, either directly or<br \/>\nthrough a Facilitation Centre notified by the<br \/>\nCommissioner and, upon validation of the<br \/>\ndetails furnished, a unique enrolment number<br \/>\nshall be generated and communicated to the<br \/>\nsaid person.<br \/>\n(2) The person enrolled under sub-rule (1)<br \/>\nas aforesaid in any other State or Union<br \/>\nterritory shall be deemed to be enrolled in the<br \/>\nState or Union territory.<br \/>\n(3) Every person who is enrolled under<br \/>\nsub-rule (1) shall, where required, amend the<br \/>\n854<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\ndetails furnished in FORM GST ENR-01<br \/>\nelectronically on the common portal either<br \/>\ndirectly or through a Facilitation Centre<br \/>\nnotified by the Commissioner.<br \/>\n(4) Subject to the provisions of rule 56,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) any person engaged in the business<br \/>\nof transporting goods shall maintain<br \/>\nrecords of goods transported, delivered and<br \/>\ngoods stored in transit by him alongwith<br \/>\nthe Goods and Services Tax Identification<br \/>\nNumber<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>notified by the Commissioner.<br \/>\n(2) The details of outward supplies of<br \/>\ngoods or services or both furnished in FORM<br \/>\nGSTR-1 shall include the\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) invoice wise details of all-<br \/>\n30TH JUNE, 2017<br \/>\n(i) inter-State and intra-State supplies<br \/>\nmade to the registered persons; and<br \/>\n(ii) inter-State supplies with invoice<br \/>\nvalue more than two and a half lakh<br \/>\nrupees made to the unregistered persons;<br \/>\n(b) consolidated details of all\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(i) intra-State supplies made to<br \/>\nunregistered persons for each rate of tax;<br \/>\nand<br \/>\n(ii) State wise inter-State supp-<br \/>\nlies with invoice value upto two and a<br \/>\nhalf lakh rupees made to unregistered<br \/>\npersons for each rate of tax;<br \/>\n(c) debit and credit notes, if any, issued<br \/>\nduring the month for invoices issued<br \/>\npreviously.<br \/>\n(3) The details of outward supplies<br \/>\nfurnished by the supplier shall be made<br \/>\navailable electronically to the concerned<br \/>\nregistered persons (recipients) in Part A of<br \/>\nFORM GSTR-2A, in FORM GSTR-4A and in<br \/>\nFORM GSTR-6A through the common portal<br \/>\nafter the due date o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>such details as specified in sub-section (1) of<br \/>\nthe said section and furnish the same in<br \/>\nFORM GSTR-2 electronically through the<br \/>\ncommon portal, either directly or from a<br \/>\nFacilitation Centre notified by the<br \/>\nCommissioner, after including therein details<br \/>\nof such other inward supplies, if any, required<br \/>\nto be furnished under sub-section (2) of<br \/>\nsection 38.<br \/>\n(2) Every registered person shall furnish<br \/>\nthe details, if any, required under sub-section<br \/>\n(5) of section 38 electronically in FORM<br \/>\nGSTR-2.<br \/>\n(3) The registered person shall specify the<br \/>\ninward supplies in respect of which he is not<br \/>\neligible, either fully or partially, for input tax<br \/>\ncredit in FORM GSTR-2 where such eligibility<br \/>\ncan be determined at the invoice level.<br \/>\n(4) The registered person shall declare the<br \/>\nquantum of ineligible input tax credit on<br \/>\ninward supplies which is relatable to non-<br \/>\ntaxable supplies or for purposes other than<br \/>\nbusiness and cannot be determined at the<br \/>\ninvoice level in FORM GSTR-2.<br \/>\n(4A) The details of invoices furnished <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>erson in Part C of<br \/>\nFORM GSTR 2A electronically through the<br \/>\ncommon portal and such person may include<br \/>\nthe same in FORM GSTR-2.<br \/>\n(8) The details of inward supplies of<br \/>\ngoods or services or both furnished in FORM<br \/>\nGSTR-2 shall include the &#8211;<br \/>\n(a) invoice wise details of all inter-State<br \/>\nand intra-State supplies received from<br \/>\nregistered persons or unregistered<br \/>\npersons;<br \/>\n(b) import of goods and services made;<br \/>\nand<br \/>\nand<br \/>\n(c) debit<br \/>\ncredit notes, if any,<br \/>\nreceived from supplier.<br \/>\n61. Form and manner of submission of<br \/>\nmonthly return.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1) Every registered person<br \/>\nother than a person referred to in section 14 of<br \/>\nthe Integrated Goods and Services Tax Act,<br \/>\n2017 or an Input Service Distributor or a non-<br \/>\nresident taxable person or a person paying<br \/>\ntax under section 10 or section 51 or, as the<br \/>\ncase may be, under section 52 shall furnish a<br \/>\nreturn specified under sub-section (1) of<br \/>\nsection 39 in FORM GSTR-3 electronically<br \/>\nthrough the common portal either directly or<br \/>\nthrough a Facilitation Centre notified by th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>r furnishing of<br \/>\ndetails in FORM GSTR-1 under section 37<br \/>\nand in FORM GSTR-2 under section 38 has<br \/>\nbeen extended and the circumstances so<br \/>\nwarrant, return in FORM GSTR-3B, in lieu of<br \/>\nFORM GSTR-3, may be furnished in such<br \/>\nmanner and subject to such conditions as<br \/>\nmay be notified by the Commissioner.<br \/>\n62. Form and manner of submission of<br \/>\nquarterly return by the composition<br \/>\nsupplier.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1) Every registered person paying<br \/>\ntax under section 10 shall, on the basis of<br \/>\ndetails contained in FORM GSTR-4A, and<br \/>\nwhere required, after adding, correcting or<br \/>\ndeleting the details, furnish the quarterly<br \/>\nreturn in FORM GSTR-4 electronically<br \/>\nthrough the common portal, either directly or<br \/>\nthrough a Facilitation Centre notified by the<br \/>\nCommissioner.<br \/>\n(2) Every registered person furnishing the<br \/>\nreturn under sub-rule (1) shall discharge his<br \/>\nliability towards tax, interest, penalty, fees or<br \/>\nany other amount payable under the Act or<br \/>\nthe provisions of this Chapter by debiting the<br \/>\nelectronic cash ledger.<br \/>\n(3) The retur<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>) A registered person opting to withdraw<br \/>\nfrom the composition scheme at his own<br \/>\nmotion or where option is withdrawn at the<br \/>\ninstance of the proper officer shall, where<br \/>\nrequired, furnish the details relating to the<br \/>\nperiod prior to his opting for payment of tax<br \/>\nunder section 9 in FORM GSTR- 4 till the due<br \/>\ndate of furnishing the return for the quarter<br \/>\nending September of the succeeding financial<br \/>\nyear or furnishing of annual return of the<br \/>\npreceding financial year, whichever is earlier.<br \/>\n63. Form and manner of submission of<br \/>\nreturn by non-resident taxable person.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\nEvery registered non-resident taxable person<br \/>\nshall furnish a return in FORM GSTR-5<br \/>\nelectronically through the common portal,<br \/>\neither directly or through a Facilitation Centre<br \/>\nnotified by the Commissioner, including<br \/>\ntherein the details of outward supplies and<br \/>\ninward supplies and shall pay the tax,<br \/>\ninterest, penalty, fees or any other amount<br \/>\npayable under the Act or the provisions of<br \/>\nthis Chapter within twenty days after the end\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>sued under section<br \/>\n20, through the common portal either directly<br \/>\nor from a Facilitation Centre notified by the<br \/>\nCommissioner.<br \/>\n66. Form and manner of submission of<br \/>\nreturn by a person required to deduct tax at<br \/>\nsource. (1) Every registered person required<br \/>\nto deduct tax at source under section 51<br \/>\n(hereafter in this rule referred to as deductor)<br \/>\nshall furnish a return in FORM GSTR-7<br \/>\nelectronically through the common portal<br \/>\neither directly or from a Facilitation Centre<br \/>\nnotified by the Commissioner.<br \/>\n(2) The details furnished by the deductor<br \/>\nunder sub-rule (1) shall be made available<br \/>\nelectronically to each of the suppliers in Part<br \/>\nC of FORM GSTR-2A and FORM-GSTR-4A on<br \/>\nthe common portal after the due date of filing<br \/>\nof FORM GSTR-7.<br \/>\n(3) The certificate referred to in sub-section<br \/>\n(3) of section 51 shall be made available<br \/>\nelectronically to the deductee on the common<br \/>\nportal in FORM GSTR-7A on the basis of the<br \/>\nreturn furnished under sub-rule (1).<br \/>\n67. Form and manner of submission of<br \/>\nstatement of suppl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>upplies<br \/>\nincluding imports, provisionally allowed<br \/>\nunder section 41, shall be matched under<br \/>\nsection 42 after the due date for furnishing<br \/>\nthe return in FORM GSTR-3\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(a) Goods and Services Tax Identification<br \/>\nNumber of the supplier;<br \/>\n(b) Goods and Services Tax Identification<br \/>\nNumber of the recipient;<br \/>\n(c) invoice or debit note number;<br \/>\n(d) invoice or debit note date; and<br \/>\n(e) tax amount:<br \/>\nProvided that where the time limit for<br \/>\nfurnishing FORM GSTR-1 specified under<br \/>\nsection 37 and FORM GSTR-2 specified under<br \/>\nsection 38 has been extended, the date of<br \/>\nmatching relating to claim of input tax credit<br \/>\nshall also be extended accordingly:<br \/>\nProvided further that the Commissioner<br \/>\nmay, on the recommendations of the Council,<br \/>\nby order, extend the date of matching relating<br \/>\nto claim of input tax credit to such date as<br \/>\nmay be specified therein.<br \/>\nExplanation. For the purposes of this<br \/>\nrule, it is hereby declared that\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(i) The claim of input tax credit in respect<br \/>\nof invoices and debit notes in FORM GSTR-<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nmade available electronically to the person<br \/>\nmaking such claim in FORM GST MIS-1<br \/>\nthrough the common portal.<br \/>\n71. Communication and rectification of<br \/>\ndiscrepancy in claim of input tax credit and<br \/>\nreversal of claim of input tax credit. \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1) Any<br \/>\ndiscrepancy in the claim of input tax credit in<br \/>\nrespect of any tax period, specified in sub-<br \/>\nsection (3) of section 42 and the details of<br \/>\noutput tax liable to be added under sub-<br \/>\nsection (5) of the said section on account of<br \/>\ncontinuation of such discrepancy, shall be<br \/>\nmade available to the recipient making such<br \/>\nclaim electronically in FORM GST MIS-1 and<br \/>\nto the supplier electronically in FORM GST<br \/>\nMIS-2 through the common portal on or<br \/>\nbefore the last date of the month in which the<br \/>\nmatching has been carried out.<br \/>\n(2) A supplier to whom any discrepancy<br \/>\nis made available under sub-rule (1) may<br \/>\nmake suitable rectifications in the statement<br \/>\nof outward supplies to be furnished for the<br \/>\n30TH JUNE, 2017<br \/>\nmonth in which the discrepancy is made<br \/>\navailable.<br \/>\n(3<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> credit on the same<br \/>\ninvoice more than once.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 Duplication of<br \/>\nclaims of input tax credit in the details of<br \/>\ninward supplies shall be communicated to<br \/>\nthe registered person in FORM GST MIS-1<br \/>\nelectronically through the common portal.<br \/>\n73. Matching of claim of reduction in the<br \/>\noutput tax liability. The following details<br \/>\nrelating to the claim of reduction in output tax<br \/>\nliability shall be matched under section 43<br \/>\nafter the due date for furnishing the return in<br \/>\nFORM GSTR-3, namely:\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(a) Goods and Services Tax Identification<br \/>\nNumber of the supplier;<br \/>\n(b) Goods and Services Tax Identification<br \/>\nNumber of the recipient;<br \/>\n(c) credit note number;<br \/>\n859<br \/>\nSERIES I No. 13<br \/>\n(d) credit note date; and<br \/>\n(e) tax amount:<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\nProvided that where the time limit for<br \/>\nfurnishing FORM GSTR-1 under section 37<br \/>\nand FORM GSTR-2 under section 38 has been<br \/>\nextended, the date of matching of claim of<br \/>\nreduction in the output tax liability shall be<br \/>\nextended accordingly:<br \/>\nPro<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n(1) The final acceptance of claim of<br \/>\nreduction in output tax liability in respect of<br \/>\nany tax period, specified in sub-section (2) of<br \/>\nsection 43, shall be made available<br \/>\nelectronically to the person making such<br \/>\nclaim in FORM GST MIS-1 through the<br \/>\ncommon portal.<br \/>\n(2) The claim of reduction in output tax<br \/>\nliability in respect of any tax period which<br \/>\nhad been communicated as mis-matched but<br \/>\nis found to be matched after rectification by<br \/>\n860<br \/>\n30TH JUNE, 2017<br \/>\nthe supplier or recipient shall be finally<br \/>\naccepted and made available electronically to<br \/>\nthe person making such claim in FORM GST<br \/>\nMIS-1 through the common portal.<br \/>\n75. Communication and rectification of<br \/>\ndiscrepancy in reduction in output tax liability<br \/>\nand reversal of claim of reduction.- (1) Any<br \/>\ndiscrepancy in claim of reduction in output<br \/>\ntax liability, specified in sub-section (3) of<br \/>\nsection 43, and the details of output tax<br \/>\nliability to be added under sub-section (5) of<br \/>\nthe said section on account of continuation of<br \/>\nsuch discrepancy, shal<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>th in which the<br \/>\ndiscrepancy is made available.<br \/>\nExplanation. For the purposes of this rule, it<br \/>\nis hereby declared that-<br \/>\n(i) rectification by a supplier means<br \/>\ndeleting or correcting the details of an<br \/>\noutward supply in his valid return so as to<br \/>\nmatch the details of corresponding inward<br \/>\nsupply declared by the recipient;<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(ii) rectification by the recipient means<br \/>\nadding or correcting the details of an<br \/>\ninward supply so as to match the details of<br \/>\ncorresponding outward supply declared by<br \/>\nthe supplier.<br \/>\n76. Claim of reduction in output tax<br \/>\nliability more than once.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d The duplication of<br \/>\nclaims for reduction in output tax liability in<br \/>\nthe details of outward supplies shall be<br \/>\ncommunicated to the registered person in<br \/>\nFORM GST MIS-1 electronically through the<br \/>\ncommon portal.<br \/>\n77. Refund of interest paid on reclaim of<br \/>\nreversals.- The interest to be refunded<br \/>\nunder sub-section (9) of section 42 or sub-<br \/>\nsection (9) of section 43 sha<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ified therein.<br \/>\n79. Communication and rectification of<br \/>\ndiscrepancy in details furnished by the<br \/>\ne-commerce operator and the supplier.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n30TH JUNE, 2017<br \/>\n(1) Any discrepancy in the details furnished<br \/>\nby the operator and those declared by the<br \/>\nsupplier shall be made available to the<br \/>\nsupplier electronically in FORM GST MIS-3<br \/>\nand to the e-commerce operator electronically<br \/>\nin FORM GST MIS-4 on the common portal<br \/>\non or before the last date of the month in<br \/>\nwhich the matching has been carried out.<br \/>\n(2) A supplier to whom any discrepancy is<br \/>\nmade available under sub-rule (1) may make<br \/>\nsuitable rectifications in the statement of<br \/>\noutward supplies to be furnished for the<br \/>\nmonth in which the discrepancy is made<br \/>\navailable.<br \/>\n(3) An operator to whom any discrepancy is<br \/>\nmade available under sub-rule (1) may make<br \/>\nsuitable rectifications in the statement to be<br \/>\nfurnished for the month in which the<br \/>\ndiscrepancy is made available.<br \/>\n(4) Where the discrepancy is not rectified<br \/>\nunder sub-rule (2) or sub-rule (3), an amo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>h annual statement referred to<br \/>\n861<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\nin sub-section (5) of the said section in FORM<br \/>\nGSTR -9B.<br \/>\n(3)<br \/>\nEvery registered person whose<br \/>\naggregate turnover during a financial year<br \/>\nexceeds two crore rupees shall get his<br \/>\naccounts audited as specified under sub-<br \/>\n-section (5) of section 35 and he shall furnish<br \/>\na copy of audited annual accounts and a<br \/>\nreconciliation statement, duly certified, in<br \/>\nFORM GSTR-9C, electronically through the<br \/>\ncommon portal either directly or through a<br \/>\nFacilitation Centre notified<br \/>\nCommissioner.<br \/>\nby<br \/>\nthe<br \/>\nregistered<br \/>\n81. Final return.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 Every<br \/>\nperson required to furnish a final return under<br \/>\nsection 45, shall furnish such return<br \/>\nelectronically in FORM GSTR-10 through the<br \/>\ncommon portal either directly or through a<br \/>\nFacilitation Centre notified by the<br \/>\nCommissioner.<br \/>\n82. Details of inward supplies of persons<br \/>\nhaving Unique Identity Number.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) Every<br \/>\nperson who has been issued a Unique<br \/>\nIdentity Number and cl<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>t;<br \/>\n(iv) has not been convicted by<br \/>\ncompetent court;<br \/>\na<br \/>\nand satisfies any of the following<br \/>\nconditions, namely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\nof<br \/>\n(a) that he is a retired officer of the<br \/>\nCommercial Tax Department of any State<br \/>\nGovernment or of the Central Board of<br \/>\nExcise and Customs, Department<br \/>\nRevenue, Government of India, who, during<br \/>\nhis service under the Government, had<br \/>\nworked in a post not lower than the rank of<br \/>\na Group-B Gazetted Officer for a period of<br \/>\nnot less than two years; or<br \/>\n(b) that he has enrolled as a sales tax<br \/>\npractitioner or tax return preparer under<br \/>\nthe existing law for a period of not less<br \/>\nthan five years;<br \/>\n(c) he has passed,<br \/>\n(i) a graduate or postgraduate degree<br \/>\nor its equivalent examination having a<br \/>\ndegree in Commerce, Law, Banking<br \/>\nincluding Higher Auditing, or Business<br \/>\nAdministration or Business Management<br \/>\nfrom any Indian University established<br \/>\nby any law for the time being in force; or<br \/>\n(ii) a degree examination of any<br \/>\nForeign University recognised by any<br \/>\nIndian University as equivalent to the\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> until it is cancelled:<br \/>\nProvided that no person enrolled as a<br \/>\ngoods and services tax practitioner shall be<br \/>\neligible to remain enrolled unless he passes<br \/>\nsuch examination conducted at such periods<br \/>\nand by such authority as may be notified by<br \/>\nthe Commissioner on the recommendations of<br \/>\nthe Council:<br \/>\nProvided further that no person to whom<br \/>\nthe provisions of clause (b) of sub-section (1)<br \/>\napply shall be eligible to remain enrolled<br \/>\nunless he passes the said examination within<br \/>\na period of one year from the appointed date.<br \/>\n(4) If any goods and services tax<br \/>\npractitioner is found guilty of misconduct in<br \/>\nconnection with any proceedings under the<br \/>\nAct, the authorised officer may, after giving<br \/>\nhim a notice to show cause in FORM GST<br \/>\nPCT-03 for such misconduct and after giving<br \/>\nhim a reasonable opportunity of being heard,<br \/>\nby order in FORM GST PCT -04 direct that he<br \/>\nshall henceforth be disqualified under section<br \/>\n48 to function as a goods and services tax<br \/>\npractitioner.<br \/>\n(5) Any person against whom an order<br \/>\nun<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> of furnishing of<br \/>\nsuch statement, it shall be deemed that he<br \/>\nhas confirmed the statement furnished by the<br \/>\ngoods and services tax practitioner.<br \/>\n(8) A goods and services tax practitioner<br \/>\ncan undertake any or all of the following<br \/>\nactivities on behalf of a registered person, if<br \/>\nso authorised by him to\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) furnish the details of outward and<br \/>\ninward supplies;<br \/>\n(b) furnish monthly, quarterly, annual or<br \/>\nfinal return;<br \/>\n(c) make deposit for credit into the<br \/>\nelectronic cash ledger;<br \/>\n(d) file a claim for refund; and<br \/>\n(e) file an application for amendment or<br \/>\ncancellation of registration:<br \/>\nProvided that where any application<br \/>\nrelating to a claim for refund or an application<br \/>\nfor amendment or cancellation of registration<br \/>\nhas been submitted by the goods and<br \/>\nservices tax practitioner authorised by the<br \/>\nregistered person, a confirmation shall be<br \/>\nsought from the registered person and the<br \/>\napplication submitted by the said practitioner<br \/>\nshall be made available to the registered<br \/>\nthe<br \/>\nperson on<br \/>\ncommon portal and<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>le (8).<br \/>\nfor<br \/>\npurposes<br \/>\nof<br \/>\n84. Conditions<br \/>\nappearance. (1) No person shall be eligible<br \/>\nto attend before any authority as a goods and<br \/>\nservices tax practitioner in connection with<br \/>\nany proceedings under the Act on behalf of<br \/>\nany registered or un-registered person unless<br \/>\nhe has been enrolled under rule 83.<br \/>\n(2) A goods and services tax practitioner<br \/>\nattending on behalf of a registered or an un-<br \/>\nregistered person in any proceedings under<br \/>\nthe Act before any authority shall produce<br \/>\nbefore such authority, if required, a copy of<br \/>\nthe authorisation given by such person in<br \/>\nFORM GST PCT-05.<br \/>\nChapter IX<br \/>\nPayment of Tax<br \/>\n85. Electronic Liability Register.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d- (1) The<br \/>\nelectronic liability register specified under<br \/>\n864<br \/>\n30TH JUNE, 2017<br \/>\nsub-section (7) of section 49 shall be<br \/>\nmaintained in FORM GST PMT-01 for each<br \/>\nperson liable to pay tax, interest, penalty, late<br \/>\nfee or any other amount on the common portal<br \/>\nand all amounts payable by him shall be<br \/>\ndebited to the said register.<br \/>\n(2) The electronic liability regist<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>mount payable under section 10, any<br \/>\namount payable towards interest, penalty, fee<br \/>\nor any other amount under the Act shall be<br \/>\npaid by debiting the electronic cash ledger<br \/>\nmaintained as per rule 87 and the electronic<br \/>\nliability register shall be credited accordingly.<br \/>\n(5) Any amount of demand debited in the<br \/>\nelectronic liability register shall stand<br \/>\nreduced to the extent of relief given by the<br \/>\nappellate authority or Appellate Tribunal or<br \/>\ncourt and the electronic tax liability register<br \/>\nshall be credited accordingly.<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(6) The amount of penalty imposed or liable<br \/>\nto be imposed shall stand reduced partly or<br \/>\nfully, as the case may be, if the taxable<br \/>\nperson makes the payment of tax, interest<br \/>\nand penalty specified in the show cause<br \/>\nnotice or demand order and the electronic<br \/>\nliability register shall be credited accordingly.<br \/>\n(7) A registered person shall, upon noticing<br \/>\nany discrepancy in his electronic liability<br \/>\nledger, communicate th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>FORM GST<br \/>\nPMT-03.<br \/>\n(5) Save as provided in the provisions of<br \/>\nthis Chapter, no entry shall be made directly<br \/>\nin the electronic credit ledger under any<br \/>\ncircumstance.<br \/>\n(6) A registered person shall, upon noticing<br \/>\nany discrepancy in his electronic credit<br \/>\nledger, communicate the same to the officer<br \/>\nexercising jurisdiction in the matter, through<br \/>\nthe common portal in FORM GST PMT-04.<br \/>\n30TH JUNE, 2017<br \/>\nExplanation.- For the purposes of this<br \/>\nrule, it is hereby clarified that a refund shall<br \/>\nbe deemed to be rejected, if the appeal is<br \/>\nfinally rejected or if the claimant gives an<br \/>\nundertaking to the proper officer that he shall<br \/>\nnot file an appeal.<br \/>\n87. Electronic Cash Ledger.- (1) The<br \/>\nelectronic cash ledger under sub-section (1)<br \/>\nof section 49 shall be maintained in FORM<br \/>\nGST PMT-05 for each person, liable to pay<br \/>\ntax, interest, penalty, late fee or any other<br \/>\namount, on the common portal for crediting<br \/>\nthe amount deposited and debiting the<br \/>\npayment therefrom towards tax, interest,<br \/>\npenalty, fee or any other amou<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(b) Proper officer or any other officer<br \/>\nauthorised to recover outstanding dues<br \/>\nfrom any person, whether registered or not,<br \/>\nincluding recovery made through<br \/>\nattachment or sale of movable or<br \/>\nimmovable properties;<br \/>\n(c) Proper officer or any other officer<br \/>\nauthorised for the amounts collected by<br \/>\nway of cash, cheque or demand draft<br \/>\nduring any investigation or enforcement<br \/>\nactivity or any ad hoc deposit:<br \/>\nProvided further that the challan in FORM<br \/>\nGST PMT-06 generated at the common portal<br \/>\nshall be valid for a period of fifteen days.<br \/>\nExplanation.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d For the purposes of this<br \/>\nsub-rule, it is hereby clarified that for making<br \/>\npayment of any amount indicated in the<br \/>\nchallan, the commission, if any, payable in<br \/>\nrespect of such payment shall be borne by the<br \/>\nperson making such payment.<br \/>\n(4) Any payment required to be made by a<br \/>\nperson who is not registered under the Act,<br \/>\nshall be made on the basis of a temporary<br \/>\nidentification number generated through the<br \/>\ncommon por<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>the deposit<br \/>\non his behalf, is debited but no Challan<br \/>\nIdentification Number is generated or<br \/>\ngenerated but not communicated to the<br \/>\ncommon portal, the said person may<br \/>\nrepresent electronically in FORM GST PMT-<br \/>\n07 through the common portal to the bank or<br \/>\nelectronic<br \/>\nthe<br \/>\ngateway through which<br \/>\ndeposit was initiated.<br \/>\n(9) Any amount deducted under section 51<br \/>\nor collected under section 52 and claimed in<br \/>\nFORM GSTR-2 by the registered taxable<br \/>\nperson from whom the said amount was<br \/>\ndeducted or, as the case may be, collected<br \/>\nshall be credited to his electronic cash ledger<br \/>\nin accordance with the provisions of rule 87.<br \/>\n(10) Where a person has claimed refund of<br \/>\nany amount from the electronic cash ledger,<br \/>\nthe said amount shall be debited to the<br \/>\nelectronic cash ledger.<br \/>\n(11) If the refund so claimed is rejected,<br \/>\neither fully or partly, the amount debited<br \/>\nunder sub-rule (10), to the extent of rejection,<br \/>\nshall be credited to the electronic cash ledger<br \/>\nby the proper officer by an order made in<br \/>\nFORM GST PMT-03.\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>register.<br \/>\n(3) A unique identification number shall be<br \/>\ngenerated at the common portal for each<br \/>\ncredit in the electronic liability register for<br \/>\nreasons other than those covered under sub-<br \/>\nrule (2).<br \/>\nChapter X<br \/>\nRefund<br \/>\n89. Application for refund of tax, interest,<br \/>\npenalty, fees or any other amount.- (1)Any<br \/>\nperson, except the persons covered under<br \/>\nnotification issued under section 55, claiming<br \/>\nrefund of any tax, interest, penalty, fees or<br \/>\nany other amount paid by him, other than<br \/>\nrefund of integrated tax paid on goods<br \/>\nexported out of India, may file an application<br \/>\nelectronically in FORM GST RFD-01 through<br \/>\nthe common portal, either directly or through<br \/>\na Facilitation Centre notified by<br \/>\nCommissioner:<br \/>\nthe<br \/>\nProvided that any claim for refund relating<br \/>\nto balance in the electronic cash ledger in<br \/>\naccordance with the provisions of sub-section<br \/>\n(6) of section 49 may be made through the<br \/>\nreturn furnished for the relevant tax period in<br \/>\nFORM GSTR-3 or FORM GSTR-4 or FORM<br \/>\nGSTR-7 as the case may be:<br \/>\nProvided fur<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ST RFD-01, as applicable, to establish<br \/>\nthat a refund is due to the applicant, namely:-<br \/>\n(a) the reference number of the order and<br \/>\na copy of the order passed by the proper<br \/>\nofficer or an appellate authority or<br \/>\nAppellate Tribunal or court resulting in<br \/>\nsuch refund or reference number of the<br \/>\npayment of the amount specified in sub-<br \/>\n-section (6) of section 107 and sub-section<br \/>\n(8) of section 112 claimed as refund;<br \/>\n(b) a statement containing the number<br \/>\nand date of shipping bills or bills of export<br \/>\nand the number and the date of the<br \/>\nrelevant export invoices, in a case where<br \/>\nthe refund is on account of export of goods;<br \/>\n(c) a statement containing the number<br \/>\nand date of invoices and the relevant Bank<br \/>\nRealisation Certificates or Foreign Inward<br \/>\nRemittance Certificates, as the case may<br \/>\nbe, in a case where the refund is on<br \/>\naccount of the export of services;<br \/>\n(d) a statement containing the number<br \/>\nand date of invoices as provided in rule 46<br \/>\nalong with the evidence regarding the<br \/>\n867<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICI<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>cial<br \/>\nEconomic Zone developer;<br \/>\n(g) a statement containing the number<br \/>\nand date of invoices along with such other<br \/>\nevidence as may be notified in this behalf,<br \/>\nin a case where the refund is on account of<br \/>\ndeemed exports;<br \/>\n(h) a statement containing the number<br \/>\nand the date of the invoices received and<br \/>\nissued during a tax period in a case where<br \/>\nthe claim pertains to refund of any<br \/>\nunutilised input tax credit under sub-<br \/>\nsection (3) of section 54 where the credit<br \/>\nhas accumulated on account of the rate of<br \/>\ntax on the inputs being higher than the rate<br \/>\nof tax on output supplies, other than nil-<br \/>\nrated or fully exempt supplies;<br \/>\n(i) the reference number of the final<br \/>\nassessment order and a copy of the said<br \/>\norder in a case where the refund arises on<br \/>\naccount of the finalisation of provisional<br \/>\nassessment;<br \/>\n30TH JUNE, 2017<br \/>\n(j) a statement showing the details of<br \/>\ntransactions considered as intra-State<br \/>\nsupply but which is subsequently held to<br \/>\nbe inter-State supply;<br \/>\n(k) a statement showing the details of<br \/>\nthe amoun<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>or the purposes of this<br \/>\nrule-<br \/>\n(i) in case of refunds referred to in<br \/>\nclause (c) of sub-section (8) of section 54,<br \/>\nthe expression &#8220;invoice&#8221; means invoice<br \/>\nconforming to the provisions contained<br \/>\nin section 31;<br \/>\n(ii) where the amount of tax has been<br \/>\nrecovered from the recipient, it shall be<br \/>\ndeemed that the incidence of tax has<br \/>\nbeen passed on to the ultimate<br \/>\nconsumer.<br \/>\n868<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3) Where the application relates to refund<br \/>\nof input tax credit, the electronic credit ledger<br \/>\nshall be debited by the applicant by an<br \/>\namount equal to the refund so claimed.<br \/>\n(4) In the case of zero-rated supply of goods<br \/>\nor services or both without payment of tax<br \/>\nunder bond or letter of undertaking in<br \/>\naccordance with the provisions of sub-section<br \/>\n(3) of section 16 of the Integrated Goods and<br \/>\nServices Tax Act, 2017 (13 of 2017), refund of<br \/>\ninput tax credit shall be granted as per the<br \/>\nfollowing formula\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\nRefund Amount = (Turnover of zero-rated<br \/>\nWhere,\u00e2\u00e2\u0080\u009a\u00ac<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ly of services for which the<br \/>\n30TH JUNE, 2017<br \/>\nsupply of services has not been completed<br \/>\nduring the relevant period;<br \/>\n(E) &#8220;Adjusted Total turnover&#8221; means the<br \/>\nturnover in a State or a Union territory, as<br \/>\ndefined under sub-section (112) of section<br \/>\n2, excluding the value of exempt supplies<br \/>\nother than zero-rated supplies, during the<br \/>\nrelevant period;<br \/>\n(F) &#8220;Relevant period&#8221; means the period<br \/>\nfor which the claim has been filed.<br \/>\n(5) In the case of refund on account of<br \/>\ninverted duty structure, refund of input tax<br \/>\ncredit shall be granted as per the following<br \/>\nformula\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\nMaximum Refund Amount = {(Turnover of<br \/>\ninverted rated supply of<br \/>\ngoods) x Net ITC \u00c3\u00c6\u0092\u00c2\u00b7<br \/>\nAdjusted Total Turnover} &#8211;<br \/>\ntax payable on such<br \/>\ninverted rated supply of<br \/>\ngoods<br \/>\nExplanation. For the purposes of this sub<br \/>\nrule, the expressions &#8220;Net ITC&#8221; and<br \/>\n&#8220;Adjusted Total turnover&#8221; shall have the<br \/>\nsame meanings as assigned to them in sub-<br \/>\nrule (4).<br \/>\nthe<br \/>\n90. Acknowledgement.- (1) Where the<br \/>\napplication relates to a claim for refund from<br \/>\nelectronic ca<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ch date of filing.<br \/>\n(3) Where any deficiencies are noticed, the<br \/>\nofficer<br \/>\nproper<br \/>\nshall communicate the<br \/>\ndeficiencies to the applicant in FORM GST<br \/>\nRFD-03 through the common portal<br \/>\nelectronically, requiring him to file a fresh<br \/>\nrefund application after rectification of such<br \/>\ndeficiencies.<br \/>\n(4) Where deficiencies have been commu-<br \/>\nnicated in FORM GST RFD-03 under the Goa<br \/>\nGoods and Service Tax Rules, 2017, the same<br \/>\nshall also deemed to have been<br \/>\ncommunicated under this rule along with the<br \/>\ndeficiencies communicated under sub-rule<br \/>\n(3).<br \/>\n91. Grant of provisional refund.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) The<br \/>\nprovisional refund in accordance with the<br \/>\nprovisions of sub-section (6) of section 54<br \/>\nshall be granted subject to the condition that<br \/>\nthe person claiming refund has, during any<br \/>\nperiod of five years immediately preceding<br \/>\nthe tax period to which the claim for refund<br \/>\nrelates, not been prosecuted for any offence<br \/>\nunder the Act or under an existing law where<br \/>\nthe amount of tax evaded exceeds two<br \/>\nhundred and fifty lakh rupees.<br \/>\n(<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>n 54 is due and<br \/>\npayable to the applicant, he shall make an<br \/>\norder in FORM GST RFD-06 sanctioning the<br \/>\namount of refund to which the applicant is<br \/>\nentitled, mentioning therein the amount, if<br \/>\nany, refunded to him on a provisional basis<br \/>\nunder sub-section (6) of section 54, amount<br \/>\nadjusted against any outstanding demand<br \/>\nunder the Act or under any existing law and<br \/>\nthe balance amount refundable:<br \/>\nProvided that in cases where the amount of<br \/>\nrefund is completely adjusted against any<br \/>\noutstanding demand under the Act or under<br \/>\nany existing law, an order giving details of<br \/>\nthe adjustment shall be issued in Part A of<br \/>\nFORM GST RFD-07.<br \/>\n(2) Where the proper officer or the<br \/>\nCommissioner is of the opinion that the<br \/>\namount of refund is liable to be withheld<br \/>\nunder the provisions of sub-section (10) or, as<br \/>\nthe case may be, sub-section (11) of section<br \/>\n54, he shall pass an order in Part B of FORM<br \/>\nGST RFD-07 informing him the reasons for<br \/>\nwithholding of such refund.<br \/>\n(3) Where the proper officer is satisfied, for<br \/>\nreaso<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> 54, he shall make an<br \/>\norder in FORM GST RFD-06 and issue a<br \/>\npayment advice in FORM GST RFD-05 for the<br \/>\namount of refund and the same shall be<br \/>\nelectronically credited to any of the bank<br \/>\naccounts of the applicant mentioned in his<br \/>\nregistration particulars and as specified in<br \/>\nthe application for refund.<br \/>\n(5) Where the proper officer is satisfied that<br \/>\nthe amount refundable under sub-rule (1) or<br \/>\nsub-rule (2) is not payable to the applicant<br \/>\nunder sub-section (8) of section 54, he shall<br \/>\nmake an order in FORM GST RFD-06 and<br \/>\nissue an advice in FORM GST RFD-05, for the<br \/>\namount of refund to be credited to the<br \/>\nConsumer Welfare Fund.<br \/>\n93. Credit of the amount of rejected refund<br \/>\nclaim. (1) Where any deficiencies have been<br \/>\ncommunicated under sub-rule (3) of rule 90,<br \/>\nthe amount debited under sub-rule (3) of rule<br \/>\n89 shall be re-credited to the electronic credit<br \/>\nledger.<br \/>\n(2) Where any amount claimed as refund is<br \/>\nrejected under rule 92, either fully or partly,<br \/>\nthe amount debited, to the extent of rejection,<br \/>\nsha<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> as per<br \/>\nnotification issued section 55 shall apply for<br \/>\nrefund in FORM GST RFD-10 once in every<br \/>\nquarter, electronically on the common portal,<br \/>\neither directly or through a Facilitation Centre<br \/>\nnotified by the Commissioner, along with a<br \/>\nstatement of the inward supplies of goods or<br \/>\nservices or both in FORM GSTR-11, prepared<br \/>\non the basis of the statement of the outward<br \/>\nsupplies furnished by the corresponding<br \/>\nsuppliers in FORM GSTR-1.<br \/>\n(2) An acknowledgement for the receipt of<br \/>\nthe application for refund shall be issued in<br \/>\nFORM GST RFD-02.<br \/>\n(3) The refund of tax paid by the applicant<br \/>\nshall be available if-<br \/>\n(a) the inward supplies of goods or<br \/>\nservices or both were received from a<br \/>\nregistered person against a tax invoice and<br \/>\nthe price of the supply covered under a<br \/>\nsingle tax invoice exceeds five thousand<br \/>\nrupees, excluding tax paid, if any;<br \/>\n(b) name and Goods and Services Tax<br \/>\nIdentification Number or Unique Identity<br \/>\nNumber of the applicant is mentioned in<br \/>\nthe tax invoice; and<br \/>\n(c) such other restrict<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>the applicant has furnished a valid<br \/>\nreturn in FORM GSTR-3;<br \/>\n(2) The details of the relevant export<br \/>\ninvoices contained in FORM GSTR-1 shall<br \/>\nbe transmitted electronically by the<br \/>\ncommon portal to the system designated<br \/>\nby the Customs and the said system shall<br \/>\nelectronically transmit to the common<br \/>\nportal, a confirmation that the goods<br \/>\ncovered by the said invoices have been<br \/>\nexported out of India.<br \/>\n(3) Upon the receipt of the information<br \/>\nregarding the furnishing of a valid return in<br \/>\nFORM GSTR-3 from the common portal, the<br \/>\nsystem designated by the Customs shall<br \/>\nprocess the claim for refund and an amount<br \/>\nequal to the integrated tax paid in respect of<br \/>\neach shipping bill or bill of export shall be<br \/>\nelectronically credited to the bank account of<br \/>\nthe applicant mentioned in his registration<br \/>\nparticulars and as intimated to the Customs<br \/>\nauthorities.<br \/>\n(4) The claim for refund shall be withheld<br \/>\nwhere,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) a request has been received from the<br \/>\njurisdictional Commissioner of central tax,<br \/>\nState tax or Un<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>the concerned<br \/>\njurisdictional officer of central tax, State tax or<br \/>\nUnion territory tax, as the case may be, shall<br \/>\nproceed to refund the amount after passing<br \/>\nan order in FORM GST RFD-06.<br \/>\n(8) The Central Government may pay<br \/>\nrefund of the integrated tax to the<br \/>\nGovernment of Bhutan on the exports to<br \/>\nBhutan for such class of goods as may be<br \/>\nnotified in this behalf and where such refund<br \/>\nis paid to the Government of Bhutan, the<br \/>\nexporter shall not be paid any refund of the<br \/>\nintegrated tax.<br \/>\n97. Consumer Welfare Fund.- (1) All<br \/>\ncredits to the Consumer Welfare Fund shall<br \/>\nbe made under sub-rule (5) of rule 92.<br \/>\n(2) Any amount, having been credited to<br \/>\nthe Fund, ordered or directed as payable to<br \/>\nany claimant by orders of the proper officer,<br \/>\nappellate authority or Appellate Tribunal or<br \/>\ncourt, shall be paid from the Fund.<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3) Any utilisation of amount from the<br \/>\nConsumer Welfare Fund under sub-section (1)<br \/>\nof section 58 shall be made by deb<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>o be<br \/>\nengaged for a period of five years in viable<br \/>\nand useful research activity which has made,<br \/>\nor is likely to make, significant contribution in<br \/>\nformulation of standard mark of the products<br \/>\nof mass consumption, the Central<br \/>\nGovernment or the State Government may<br \/>\nmake an application for a grant from the<br \/>\nConsumer Welfare Fund:<br \/>\nProvided that a consumer may make<br \/>\napplication for reimbursement of legal<br \/>\nexpenses incurred by him as a complainant in<br \/>\na<br \/>\nconsumer dispute, after its final<br \/>\nadjudication.<br \/>\n(7) All applications for grant from the<br \/>\nConsumer Welfare Fund shall be made by the<br \/>\napplicant Member Secretary, but the<br \/>\nCommittee shall not consider an application,<br \/>\nunless it has been inquired into in material<br \/>\n30TH JUNE, 2017<br \/>\ndetails and recommended for consideration<br \/>\naccordingly, by the Member Secretary.<br \/>\n(8) The Committee shall have powers\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\na. to require any applicant to produce<br \/>\nbefore it, or before a duly authorised<br \/>\nOfficer of the Government such books,<br \/>\naccounts, documents, instruments, or<br \/>\ncomm<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>cy in material particulars;<br \/>\nh. to recommend minimum financial<br \/>\nassistance, by way of grant to an applicant,<br \/>\nhaving regard to his financial status, and<br \/>\nimportance and utility of nature of activity<br \/>\nunder pursuit, after ensuring that the<br \/>\nfinancial assistance provided shall not be<br \/>\nmisutilised;<br \/>\n873<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\ni. to identify beneficial and safe sectors,<br \/>\nwhere investments out of Consumer<br \/>\nWelfare Fund may be made and make<br \/>\nrecommendations, accordingly;<br \/>\nj. to relax the conditions required for the<br \/>\nperiod of engagement in consumer welfare<br \/>\nactivities of an applicant;<br \/>\nk. to make guidelines for the<br \/>\nmanagement, administration and audit of<br \/>\nthe Consumer Welfare Fund.<br \/>\n9. The Central Consumer Protection Council<br \/>\nand the Bureau of Indian Standards shall<br \/>\nrecommend to the Goods and Services Tax<br \/>\nCouncil, the broad guidelines for considering<br \/>\nthe projects or proposals for the purpose of<br \/>\nincurring expenditure from the Consumer<br \/>\nWelfare Fund.<br \/>\nChapter XI<br \/>\nAsse<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>is and the amount for which<br \/>\nthe bond is to be executed and security to be<br \/>\n30TH JUNE, 2017<br \/>\nfurnished not exceeding twenty five per cent.<br \/>\nof the amount covered under the bond.<br \/>\n(4) The registered person shall execute a<br \/>\nbond in accordance with the provisions of<br \/>\nsub-section (2) of section 60 in FORM GST<br \/>\nASMT-05 along with a security in the form of<br \/>\nbank guarantee for an amount as<br \/>\ndetermined under sub-rule (3):<br \/>\na<br \/>\nProvided that a bond furnished to the<br \/>\nproper officer under the Central Goods and<br \/>\nServices Tax Act or Integrated Goods and<br \/>\nServices Tax Act shall be deemed to be a<br \/>\nbond furnished under the provisions of the<br \/>\nAct and the rules made thereunder.<br \/>\nExplanation. For the purposes of this<br \/>\nrule, the expression &#8220;amount&#8221; shall include<br \/>\nthe amount of integrated tax, central tax,<br \/>\nState tax or Union territory tax and cess<br \/>\npayable in respect of the transaction.<br \/>\n(5) The proper officer shall issue a notice in<br \/>\nFORM GST ASMT-06, calling for information<br \/>\nand records required for finalization of<br \/>\nassessment un<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>No. 3)<br \/>\n_<br \/>\nany discrepancy, he shall issue a notice to the<br \/>\nsaid person in FORM GST ASMT-10,<br \/>\ninforming him of such discrepancy and<br \/>\nseeking his explanation thereto within such<br \/>\ntime, not exceeding thirty days from the date<br \/>\nof service of the notice or such further period<br \/>\nas may be permitted by him and also, where<br \/>\npossible, quantifying the amount of tax,<br \/>\ninterest and any other amount payable in<br \/>\nrelation to such discrepancy.<br \/>\n(2) The registered person may accept the<br \/>\ndiscrepancy mentioned in the notice issued<br \/>\nunder sub-rule (1), and pay the tax, interest<br \/>\nand any other amount arising from such<br \/>\ndiscrepancy and inform the same or furnish<br \/>\nan explanation for the discrepancy in FORM<br \/>\nGST ASMT-11 to the proper officer.<br \/>\n(3) Where the explanation furnished by the<br \/>\nregistered person \u00c3\u00c5\u00bd\u00c5\u00b8\u00c3\u00c5\u00bd\u00e2\u00e2\u0080\u009e\u00a2 the information<br \/>\nsubmitted under sub-rule (2) is found to be<br \/>\nacceptable, the proper officer shall inform him<br \/>\naccordingly in FORM GST ASMT-12.<br \/>\n100. Assessment in certain cases.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d (1) The<br \/>\norder of assessment made un<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>re it is decided to undertake the<br \/>\naudit of a registered person in accordance<br \/>\nwith the provisions of section 65, the proper<br \/>\nofficer shall issue a notice in FORM GST<br \/>\nADT-01 in accordance with the provisions of<br \/>\nsub-section (3) of the said section.<br \/>\n(3) The proper officer authorised to conduct<br \/>\naudit of the records and the books of account<br \/>\nof the registered person shall, with the<br \/>\nassistance of the team of officers and officials<br \/>\naccompanying him, verify the documents on<br \/>\nthe basis of which the books of account are<br \/>\nmaintained and the returns and statements<br \/>\nfurnished under the provisions of the Act and<br \/>\nthe rules made thereunder, the correctness of<br \/>\nthe turnover, exemptions and deductions<br \/>\nclaimed, the rate of tax applied in respect of<br \/>\nthe supply of goods or services or both, the<br \/>\ninput tax credit availed and utilised, refund<br \/>\nclaimed, and other relevant issues and record<br \/>\nthe observations in his audit notes.<br \/>\n(4) The proper officer may inform the<br \/>\nregistered person of the discrepancies<br \/>\nnoticed, if any,<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nmembers of the Authority for Advance<br \/>\nRuling. The State Government shall appoint<br \/>\nofficer not below the rank of Joint<br \/>\nCommissioner as member of the Authority for<br \/>\nAdvance Ruling.<br \/>\n104. Form and manner of application to the<br \/>\nAuthority for Advance Ruling.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1) An<br \/>\napplication for obtaining an advance ruling<br \/>\nunder sub-section (1) of section 97 shall be<br \/>\nmade on the common portal in FORM GST<br \/>\nARA-01 and shall be accompanied by a fee of<br \/>\nfive thousand rupees, to be deposited in the<br \/>\nmanner specified in section 49.<br \/>\n(2) The application referred to in sub-rule<br \/>\n(1), the verification contained therein and all<br \/>\nthe relevant documents accompanying such<br \/>\napplication shall be signed in the manner<br \/>\nspecified in rule 26.<br \/>\n105. Certification of copies of advance<br \/>\nrulings pronounced by the Authority.- A<br \/>\ncopy of the advance ruling shall be certified<br \/>\nto be a true copy of its original by any<br \/>\nmember of the Authority for Advance Ruling.<br \/>\n106. Form and manner of appeal to the<br \/>\nAppellate Authority for Advance Ruling. \u00c3<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nrulings pronounced by the Appellate<br \/>\nAuthority. A copy of the advance ruling<br \/>\npronounced by the Appellate Authority for<br \/>\nAdvance Ruling and duly signed by the<br \/>\nMembers shall be sent to\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(a) the applicant and the appellant;<br \/>\n(b) the concerned officer of central tax<br \/>\nand State or Union territory tax;<br \/>\n(c) the jurisdictional officer of central tax<br \/>\nand State or Union territory tax; and<br \/>\n(d) the Authority,<br \/>\nin accordance with the provisions of<br \/>\nsub-section (4) of section 101 of the Act.<br \/>\nChapter XIII<br \/>\n&#8211;<br \/>\nAppeals and Revision<br \/>\n108. Appeal to the Appellate Authority.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(1) An appeal to the Appellate Authority<br \/>\nunder sub-section (1) of section 107 shall be<br \/>\nfiled in FORM GST APL-01, along with the<br \/>\nrelevant documents, either electronically or<br \/>\notherwise as may be notified by the<br \/>\nCommissioner, and a provisional acknow-<br \/>\nledgement shall be issued to the appellant<br \/>\nimmediately.<br \/>\n(2) The grounds of appeal and the form of<br \/>\nverification as contained in FORM GST APL-<br \/>\n01 shall be signed in the manner specifie<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> to the<br \/>\nAppellate Authority under sub-section (2) of<br \/>\nsection 107 shall be made in FORM GST<br \/>\nAPL-03, along with the relevant documents,<br \/>\neither electronically or otherwise as may be<br \/>\nnotified by the Commissioner.<br \/>\n(2) A certified copy of the decision or order<br \/>\nappealed against shall be submitted within<br \/>\nseven days of the filing the application under<br \/>\nsub-rule (1) and an appeal number shall be<br \/>\ngenerated by the Appellate Authority or an<br \/>\nofficer authorised by him in this behalf.<br \/>\n110. Appeal to the Appellate Tribunal.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 (1)<br \/>\nAn appeal to the Appellate Tribunal under<br \/>\nsub-section (1) of section 112 shall be filed<br \/>\nalong with the relevant documents either<br \/>\nelectronically or otherwise as may be notified<br \/>\nby the Registrar, in FORM GST APL-05, on<br \/>\nthe common portal and a provisional<br \/>\nacknowledgement shall be issued to the<br \/>\nappellant immediately.<br \/>\n(2) A memorandum of cross-objections to<br \/>\nthe Appellate Tribunal under sub-section (5)<br \/>\n30TH JUNE, 2017<br \/>\nof section 112 shall be filed either<br \/>\nelectronically or other<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ing<br \/>\nthe appeal number is issued.<br \/>\n(5) The fees for filing of appeal or<br \/>\nrestoration of appeal shall be one thousand<br \/>\nrupees for every one lakh rupees of tax or<br \/>\ninput tax credit involved or the difference in<br \/>\ntax or input tax credit involved or the amount<br \/>\nof fine, fee or penalty determined in the order<br \/>\nappealed against, subject to a maximum of<br \/>\ntwenty five thousand rupees.<br \/>\n(6) There shall be no fee for application<br \/>\nmade before the Appellate Tribunal for<br \/>\nrectification of errors referred to in sub-<br \/>\n-section (10) of section 112.<br \/>\n111. Application to the Appellate Tribu-<br \/>\nnal.- (1) An application to the Appellate<br \/>\nTribunal under sub-section (3) of section 112<br \/>\nshall be made electronically or otherwise, in<br \/>\nFORM GST APL-07, along with the relevant<br \/>\ndocuments on the common portal.<br \/>\n877<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(2) A certified copy of the decision or order<br \/>\nappealed against shall be submitted within<br \/>\nseven days of filing the application under<br \/>\nsub-rule (1) and an <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> the Appellate Authority any<br \/>\nevidence which is relevant to any ground of<br \/>\nappeal; or<br \/>\n(d) where the adjudicating authority or,<br \/>\nas the case may be, the Appellate<br \/>\nAuthority has made the order appealed<br \/>\nagainst without giving sufficient<br \/>\nopportunity to the appellant to adduce<br \/>\nevidence relevant to any ground of appeal.<br \/>\n(2) No evidence shall be admitted under<br \/>\nsub-rule (1) unless the Appellate Authority or<br \/>\nthe Appellate Tribunal records in writing the<br \/>\nreasons for its admission.<br \/>\n(3) The Appellate Authority or the<br \/>\nAppellate Tribunal shall not take any<br \/>\nevidence produced under sub-rule (1) unless<br \/>\nthe adjudicating authority or an officer<br \/>\n30TH JUNE, 2017<br \/>\nauthorised in this behalf by the said authority<br \/>\nhas been allowed a reasonable opportunity\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(a) to examine the evidence or document<br \/>\nor to cross-examine any witness produced<br \/>\nby the appellant; or<br \/>\n(b) to produce any evidence or any<br \/>\nwitness in rebuttal of the evidence<br \/>\nproduced by the appellant under sub-rule<br \/>\n(1).<br \/>\n(4) Nothing contained in this rule s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>y indicating the<br \/>\nfinal amount of demand confirmed by the<br \/>\nHigh Court or, as the case may be, the<br \/>\nSupreme Court.<br \/>\n116. Disqualification for misconduct of an<br \/>\nauthorised representative.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2 Where an<br \/>\nauthorised representative, other than those<br \/>\n878<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\nreferred to in clause (b) or clause (c) of sub-<br \/>\n-section (2) of section 116 is found, upon an<br \/>\nenquiry into the matter, guilty of misconduct<br \/>\nin connection with any proceedings under the<br \/>\nAct, the Commissioner may, after providing<br \/>\nhim an opportunity of being heard, disqualify<br \/>\nhim from appearing as an authorised<br \/>\nrepresentative.<br \/>\nChapter XIV<br \/>\nTransitional Provisions<br \/>\n117. Tax or duty credit carried forward<br \/>\nunder any existing law or on goods held in<br \/>\nstock on the appointed day. &#8211; (1) Every<br \/>\nregistered person entitled to take credit of<br \/>\ninput tax under section 140 shall, within<br \/>\nninety days of the appointed day, submit a<br \/>\ndeclaration electronically in FORM GST<br \/>\nTRAN-1, duly signed, on the co<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ify<br \/>\nseparately the following particulars in<br \/>\n30TH JUNE, 2017<br \/>\nrespect of every item of capital goods as on<br \/>\nthe appointed day\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(i) the amount of tax or duty availed or<br \/>\nutilized by way of input tax credit under<br \/>\neach of the existing laws till the<br \/>\nappointed day; and<br \/>\n(ii) the amount of tax or duty yet to be<br \/>\navailed or utilized by way of input tax<br \/>\ncredit under each of the existing laws till<br \/>\nthe appointed day;<br \/>\n(b) in the case of a claim under sub-<br \/>\n-section (3) or clause (b) of sub-section (4)<br \/>\nor sub-section (6) or sub-section (8) of<br \/>\nsection 140, specify separately the details<br \/>\nof stock held on the appointed day;<br \/>\n(c) in the case of a claim under sub-<br \/>\n-section (5) of section 140, furnish the<br \/>\nfollowing details, namely:\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\n(i) the name of the supplier, serial<br \/>\nnumber and date of issue of the invoice<br \/>\nby the supplier or any document on the<br \/>\nbasis of which credit of input tax was<br \/>\nadmissible under the existing law;<br \/>\n(ii) the description and value of the<br \/>\ngoods or services;<br \/>\n(iii) the quantity in <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ssession of<br \/>\nany document evidencing payment of value<br \/>\nadded tax.<br \/>\n(ii) The credit referred to in sub-clause<br \/>\n(i) shall be allowed at the rate of sixty<br \/>\nper cent. on such goods which attract<br \/>\nState tax at the rate of nine per cent. or<br \/>\nmore and forty per cent. for other goods<br \/>\nof the State tax applicable on supply of<br \/>\nsuch goods after the appointed date and<br \/>\nshall be credited after the State tax<br \/>\npayable on such supply has been paid:<br \/>\nProvided that where integrated tax is<br \/>\npaid on such goods, the amount of credit<br \/>\nshall be allowed at the rate of thirty per<br \/>\ncent. and twenty per cent. respectively of<br \/>\nthe said tax.<br \/>\n(iii) The scheme shall be available for<br \/>\nsix tax periods from the appointed date.<br \/>\n(b) Such credit of State tax shall be<br \/>\navailed subject to satisfying the following<br \/>\nconditions, namely:-<br \/>\n880<br \/>\n(i) such goods were not wholly exempt<br \/>\nfrom tax under the Goa Value Added Tax<br \/>\nAct, 2005.<br \/>\n(ii) the document for procurement of<br \/>\nsuch goods is available with the<br \/>\nregistered person.<br \/>\n(iii) the registered person a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>d Tax or service tax has been paid<br \/>\nbefore the appointed day but the supply is<br \/>\nmade after the appointed day, and the Input<br \/>\nTax Credit admissible thereon.<br \/>\n119. Declaration of stock held by a principal<br \/>\nand agent. Every person to whom the<br \/>\nprovisions of sub-section 14 of section 142<br \/>\napply shall, within ninety days of the<br \/>\nappointed day, submit a declaration<br \/>\nelectronically in FORM GST TRAN-1,<br \/>\nspecifying therein, the stock of the inputs,<br \/>\nsemi-finished goods or finished goods,<br \/>\nas applicable, held by him on the appointed<br \/>\nday.<br \/>\n120. Details of goods sent on approval<br \/>\nbasis. Every person having sent goods on<br \/>\napproval under the existing law and to whom<br \/>\nsub-section (12) of section 142 applies shall,<br \/>\nwithin ninety days of the appointed day,<br \/>\nsubmit details of such goods sent on approval<br \/>\nin FORM GST TRAN-1.<br \/>\n121. Recovery of credit wrongly availed.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\nThe amount credited under sub-rule (3) of<br \/>\nrule 117 may be verified and proceedings<br \/>\nunder section 73 or, as the case may be,<br \/>\nsection 74 shall be initiat<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>cer of the Central<br \/>\nGovernment, to be nominated by the Chief<br \/>\nCommissioner.<br \/>\n124. Appointment, salary, allowances and<br \/>\nother terms and conditions of service of the<br \/>\nChairman and Members of the Authority.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n(1) The Chairman and Members of the<br \/>\nAuthority shall be appointed by the Central<br \/>\nGovernment on the recommendations of a<br \/>\nSelection Committee to be constituted for the<br \/>\npurpose by the Council.<br \/>\n(2) The Chairman shall be paid a monthly<br \/>\nsalary of Rs. 2,25,000 (fixed) and other<br \/>\nallowances and benefits as are admissible to<br \/>\na Central Government officer holding posts<br \/>\ncarrying the same pay:<br \/>\n30TH JUNE, 2017<br \/>\nProvided that where a retired officer is<br \/>\nselected as a Chairman, he shall be paid a<br \/>\nmonthly salary of Rs. 2,25,000 reduced by the<br \/>\namount of pension.<br \/>\n(3) The Technical Member shall be paid a<br \/>\nmonthly salary of Rs. 2,05,400 (fixed) and<br \/>\nshall be entitled to draw allowances as are<br \/>\nadmissible to a Government of India officer<br \/>\nholding Group &#39;A&#39; post carrying the same<br \/>\npay:<br \/>\nProvided that where a retire<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nd procedure.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d The Authority may deter-<br \/>\n-mine the methodology and procedure for<br \/>\ndetermination as to whether the reduction in<br \/>\nrate of tax on the supply of goods or services<br \/>\nor the benefit of input tax credit has been<br \/>\npassed on by the registered person to the<br \/>\nrecipient by way of commensurate reduction<br \/>\nin prices.<br \/>\n881<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n127. Duties of the Authority. It shall be<br \/>\nthe duty of the Authority,-<br \/>\n(i) to determine whether any reduction in<br \/>\nrate of tax on any supply of goods or<br \/>\nservices or the benefit of the input tax<br \/>\ncredit has been passed on to the recipient<br \/>\nby way of commensurate reduction in<br \/>\nprices;<br \/>\n(ii) to identify the registered person who<br \/>\nhas not passed on the benefit of reduction<br \/>\nin rate of tax on supply of goods or services<br \/>\nor the benefit of input tax credit to the<br \/>\nrecipient by way of commensurate<br \/>\nreduction in prices;<br \/>\n(iii) to order,<br \/>\n(a) reduction in prices;<br \/>\n(b) return to the recipient, an amount<br \/>\nequivalent to the amo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>he claim of the applicant that the<br \/>\nbenefit of reduction in rate of tax on any<br \/>\nsupply of goods or services or the benefit of<br \/>\ninput tax credit has not been passed on to the<br \/>\nrecipient by way of commensurate reduction<br \/>\nin prices.<br \/>\n(2) All applications from interested parties<br \/>\non issues of local nature shall first be<br \/>\nexamined by the State level Screening<br \/>\nCommittee and the Screening Committee<br \/>\nshall, upon being satisfied that the supplier<br \/>\nhas contravened the provisions of section 171,<br \/>\nforward<br \/>\nthe application with its<br \/>\nrecommendations to the Standing Committee<br \/>\nfor further action.<br \/>\n129. Initiation and conduct of procee-<br \/>\ndings. (1) Where the Standing Committee is<br \/>\nsatisfied that there is a prima-facie evidence<br \/>\nto show that the supplier has not passed on<br \/>\nthe benefit of reduction in rate of tax on the<br \/>\nsupply of goods or services or the benefit of<br \/>\ninput tax credit to the recipient by way of<br \/>\ncommensurate reduction in prices, it shall<br \/>\nrefer the matter to Director General of<br \/>\nSafeguards for a detailed invest<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>eemed fit for fair enquiry into the matter.<br \/>\n(5) The Director General of Safeguards shall<br \/>\nmake available the evidence presented to it<br \/>\nby one interested party to the other<br \/>\ninterested parties, participating in the<br \/>\nproceedings.<br \/>\n(6) The Director General of Safeguards shall<br \/>\ncomplete the investigation within a period of<br \/>\nthree months of receipt of reference from the<br \/>\nStanding Committee or within such extended<br \/>\nperiod not exceeding a further period of three<br \/>\nmonths for reasons to be recorded in writing<br \/>\nas allowed by the Standing Committee and,<br \/>\nupon completion of the investigation, furnish<br \/>\nto the Authority a report of its findings, along<br \/>\nwith the relevant records.<br \/>\n130. Confidentiality of information.- (1)<br \/>\nNotwithstanding anything contained in sub-<br \/>\nrules (3) and (5) of rule 129 and sub-rule (2) of<br \/>\nrule 133, the provisions of section 11 of the<br \/>\nRight to Information Act, 2005 (22 of 2005),<br \/>\nshall apply mutatis mutandis to the<br \/>\ndisclosure of any information which is<br \/>\nprovided on a confidential basis.<br \/>\n(2) T<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>y in the same<br \/>\nmanner, as provided in the case of a civil<br \/>\ncourt under the provisions of the Code of Civil<br \/>\nProcedure, 1908 (5 of 1908).<br \/>\n(2) Every such inquiry referred to in sub-<br \/>\nrule (1) shall be deemed to be a judicial<br \/>\nproceedings within the meaning of sections<br \/>\n193 and 228 of the Indian Penal Code (45 of<br \/>\n1860).<br \/>\n133. Order of the Authority.- (1) The<br \/>\nAuthority shall, within a period of three<br \/>\nmonths from the date of receipt of the report<br \/>\nfrom the Director General of Safeguards<br \/>\ndetermine whether a registered person<br \/>\nhas passed on the benefit of reduction in rate<br \/>\nof tax on the supply of goods or services<br \/>\nor the benefit of input tax credit to the<br \/>\nrecipient by way of commensurate reduction<br \/>\nin prices.<br \/>\n(2) An opportunity of hearing shall be<br \/>\ngranted to the interested parties by the<br \/>\nAuthority where any request is received in<br \/>\nwriting from such interested parties.<br \/>\n883<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n(3) Where the Authority determines that a<br \/>\nregistered person has<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nion of the<br \/>\nmajority.<br \/>\n135. Compliance by the registered person. \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\nAny order passed by the Authority under<br \/>\nthese rules shall be immediately complied<br \/>\nwith by the registered person failing which<br \/>\naction shall be initiated to recover the amount<br \/>\nin accordance with the provisions of the<br \/>\nIntegrated Goods and Services Tax Act or the<br \/>\nCentral Goods and Services Tax Act or the<br \/>\nUnion territory Goods and Services Tax Act or<br \/>\nthe State Goods and Services Tax Act of the<br \/>\nrespective States, as the case may be.<br \/>\n884<br \/>\n30TH JUNE, 2017<br \/>\nThe<br \/>\n136. Monitoring of the order.-<br \/>\nAuthority may require any authority of central<br \/>\ntax, State tax or Union territory tax to monitor<br \/>\nimplementation of the order passed by it.<br \/>\n137. Tenure of Authority.\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d The Authority<br \/>\nshall cease to exist after the expiry of two<br \/>\nyears from the date on which the Chairman<br \/>\nenters upon his office unless the Council<br \/>\nrecommends otherwise.<br \/>\nExplanation. For the purposes of this<br \/>\nChapter,<br \/>\n(a) &#8220;Authority&#8221; means the National Anti-<br \/>\nprofiteering Aut<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> of section 18<br \/>\nClaim made under<br \/>\nSection 18 (1)(a)<br \/>\nSection 18 (1)(b)<br \/>\nSection 18 (1)(c)<br \/>\nSection 18 (1)(d)<br \/>\n1<br \/>\nGSTIN<br \/>\n2<br \/>\nLegal name<br \/>\n3<br \/>\nTrade name, if any<br \/>\n4<br \/>\nDate from which liability to pay tax arises under section 9,<br \/>\nexcept section 9 (3) and section 9 (4)<br \/>\n[For claim under section 18 (1)(a) and section 18 (1)(c)]<br \/>\n5<br \/>\nDate of grant of voluntary registration<br \/>\n[For claim made under section 18 (1)(b)]<br \/>\n6<br \/>\nDate on which goods or services becomes taxable<br \/>\n[For claim made under section 18 (1)(d)]<br \/>\n7. Claim under section 18 (1) (a) or section 18 (1) (b)<br \/>\nDetails of stock of inputs and inputs contained in semi-finished goods or finished goods on<br \/>\nwhich ITC is claimed<br \/>\nInvoice *<br \/>\nGSTIN\/<br \/>\nDescription of<br \/>\ninputs held in<br \/>\n\/Registra-<br \/>\ntion<br \/>\nSr.<br \/>\nunder<br \/>\nNo.<br \/>\nCX\/<br \/>\nNo. Date<br \/>\n\/VAT of<br \/>\nstock, inputs<br \/>\ncontained in<br \/>\nsemi-finished<br \/>\nor finished<br \/>\ngoods held in<br \/>\nUnit<br \/>\nQuantity |Quan<br \/>\nCode<br \/>\n(UQC)<br \/>\ntity<br \/>\nValue<br \/>\n(As<br \/>\nadjusted<br \/>\nby debit<br \/>\nnote\/<br \/>\n\/credit<br \/>\nAmount of ITC claimed (Rs.)<br \/>\nCentral<br \/>\nTax<br \/>\nState<br \/>\nTax<br \/>\nUT<br \/>\nTax<br \/>\nInte-<br \/>\ngrated Cess<br \/>\nTax<br \/>\nsupplier<br \/>\nnote)<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\nstock\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ital goods in stock<br \/>\n* In case it is not feasible to identify invoice, principle of first in and first out may be followed.<br \/>\n** The value of capital goods shall be the invoice value reduced by five percentage points per<br \/>\nquarter of a year or part thereof from the date of invoice.<br \/>\n9. Particulars of certifying Chartered Accountant or Cost Accountant [where applicable]<br \/>\na) Name of the Firm issuing certificate<br \/>\nI<br \/>\nb) Name of the certifying Chartered Accountant\/Cost Accountant<br \/>\nc) Membership number<br \/>\nd) Date of issuance of certificate<br \/>\ne) Attachment (option for uploading certificate)<br \/>\n10. Verification<br \/>\nhereby solemnly affirm and declare that the<br \/>\ninformation given hereinabove is true and correct to the best of my knowledge and belief and<br \/>\nnothing has been concealed therefrom.<br \/>\nSignature of authorised signatory<br \/>\nName<br \/>\nDesignation\/Status<br \/>\nDate: dd\/mm\/yyyy<br \/>\n886<br \/>\nOFFICIAL GAZETTE<br \/>\nSERIES I No. 13<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nForm GST ITC -02<br \/>\n[See rule &#8211; 41(1)]<br \/>\nDeclaration for transfer of ITC i<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nForm GST ITC -03<br \/>\n[See rule 44(4)]<br \/>\nDeclaration for intimation of ITC reversal\/payment of tax on inputs held in stock, inputs<br \/>\ncontained in semi-finished and finished goods held in stock and capital goods under sub-<br \/>\n-section (4) of section 18<br \/>\n1. GSTIN<br \/>\n2. Legal name<br \/>\n3. Trade name, if any<br \/>\n4(a). Details of application filed to opt for<br \/>\ncomposition scheme<br \/>\n[applicable only for section 18 (4)]<br \/>\n4(b). Date from which exemption is effective<br \/>\n[applicable only for section 18 (4)]<br \/>\n(i) Application reference<br \/>\nnumber (ARN)<br \/>\n(ii) Date of filing<br \/>\n5. Details of stock of inputs held in stock, inputs contained in semi-finished or finished goods<br \/>\nheld in stock, and capital goods on which input tax credit is required to be paid under section<br \/>\n18(4).<br \/>\nGSTIN\/<br \/>\n\/Registration<br \/>\n*Invoice\/<br \/>\n\/Bill of<br \/>\nentry<br \/>\nSr.<br \/>\nunder CX\/<br \/>\nNo.<br \/>\n\/VAT of<br \/>\nsupplier<br \/>\nNo. Date<br \/>\nDescription of<br \/>\ninputs held in<br \/>\nstock, inputs<br \/>\ncontained in<br \/>\nsemi-finished<br \/>\nor finished<br \/>\ngoods held in<br \/>\nstock<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>88<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n6. Amount of ITC payable and paid (based on table 5).<br \/>\n30TH JUNE, 2017<br \/>\nPaid through<br \/>\nDebit<br \/>\nSr.<br \/>\nNo.<br \/>\nDescription<br \/>\nTax<br \/>\npayable<br \/>\nAmount of ITC paid<br \/>\nstandard<br \/>\nCash\/Credit<br \/>\nLedger<br \/>\nentry<br \/>\nNo.<br \/>\nCentral<br \/>\nTax<br \/>\nState<br \/>\nTax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\nTax<br \/>\n8<br \/>\nUT Integrated<br \/>\nTax<br \/>\n9<br \/>\nCess<br \/>\n10<br \/>\n1.<br \/>\nCentral Tax<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n2.<br \/>\nState Tax<br \/>\nCash Ledger<br \/>\n3.<br \/>\nUT Tax<br \/>\nCredit Ledger<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\nCash Ledger<br \/>\n4.<br \/>\nIntegrated Tax<br \/>\n5.<br \/>\nCESS<br \/>\nCredit Ledger<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n7. Verification<br \/>\nI<br \/>\nhereby solemnly affirm and declare that the<br \/>\ninformation given hereinabove is true and correct to the best of my knowledge and belief and<br \/>\nnothing has been concealed therefrom.<br \/>\nSignature of authorised signatory<br \/>\nName<br \/>\nDesignation\/Status<br \/>\nDate dd\/mm\/yyyy<br \/>\nForm GST ITC-04<br \/>\n[See rule &#8211; 45(3)]<br \/>\nDetails of goods\/capital goods sent to job worker and received back<br \/>\n1.<br \/>\nGSTIN &#8211;<br \/>\n2.<br \/>\n(a) Legal name &#8211;<br \/>\n&#8211;<br \/>\n(b) Trade name, if any.<br \/>\n3. Period:<br \/>\n&#8211;<br \/>\nQuarter<br \/>\n&#8211;<br \/>\nYear<br \/>\n4. Details of inputs\/capital goo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>est of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace<br \/>\nDate<br \/>\nName of Authorised Signatory<br \/>\nDesignation\/Status&#8230;.<br \/>\nSignature<br \/>\n1.<br \/>\n(a) Legal name<br \/>\n(b) Trade Name, if any<br \/>\n(c) PAN<br \/>\n(d) Aadhaar (applicable in<br \/>\ncase of proprietorship<br \/>\nconcerns only)<br \/>\nForm GST ENR-01<br \/>\n[See rule 58(1)]<br \/>\nApplication for Enrolment u\/s 35 (2)<br \/>\n[only for un-registered persons]<br \/>\n2.<br \/>\nType of enrolment<br \/>\nTransporter<br \/>\nGodown owner\/operator<br \/>\nWarehouse owner\/operator<br \/>\nCold storage owner\/operator<br \/>\nConstitution of Business (Please Select the Appropriate)<br \/>\n\u00c3\u0090\u00c2\u00be<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090<br \/>\n3.<br \/>\n(i) Proprietorship<br \/>\n\u00c3\u0090\u00c5\u00b8<br \/>\n(ii) Partnership<br \/>\n(iii) Hindu Undivided Family<br \/>\n(iv) Private Limited Company<br \/>\n(v) Public Limited Company<br \/>\n\u00c3\u0090\u00c5\u00b8<br \/>\n(vi) Society\/Club\/Trust\/Association of Persons<br \/>\n(vii) Government Department<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090<br \/>\n(viii) Public Sector Undertaking<br \/>\n(ix) Unlimited Company<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090<br \/>\n(x) Limited Liability Partnership<br \/>\n(xi) Local Authority<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090<br \/>\n(xii) Statutory Body<br \/>\n(xiii) Foreign Limited Liability<br \/>\n(xiv) Foreign Company Registered (in India)\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>, if any<br \/>\n(Fill up the same information as in item 7 [(a), (b), (c) &#038; (d)]<br \/>\nTotal number of Bank Accounts maintained by the applicant for conducting business<br \/>\n(Upto 10 Bank Accounts to be reported)<br \/>\nDetails of Bank Account 1<br \/>\nAccount Number<br \/>\nType of Account<br \/>\nBank Name<br \/>\nBranch Address<br \/>\nTo be auto-populated (Edit mode)<br \/>\nNote<br \/>\n_<br \/>\nAdd more accounts<br \/>\nIFSC<br \/>\n10. Details of Proprietor\/all Partners\/Karta\/Managing Directors and whole time Director\/Members of<br \/>\nManaging Committee of Associations\/Board of Trustees etc.<br \/>\nParticulars<br \/>\nName<br \/>\nPhoto<br \/>\nName of Father<br \/>\nDate of Birth<br \/>\nMobile Number<br \/>\nTelephone No. with STD<br \/>\nDesignation\/Status<br \/>\nPAN<br \/>\nFirst Name<br \/>\nMiddle Name<br \/>\nLast Name<br \/>\nDD\/MM\/YYYY<br \/>\nGender<br \/>\nEmail address<br \/>\nAre you a citizen of India?<br \/>\nYes\/No<br \/>\nResidential Address<br \/>\nBuilding No.\/Flat No.<br \/>\nDirector Identification Number (if<br \/>\nany)<br \/>\nAadhaar Number<br \/>\nPassport No. (in case of foreigners)<br \/>\nFloor No.<br \/>\n891<br \/>\nOFFICIAL GAZETTE<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nSERIES I No. 13<br \/>\nName of the Premises\/Building<br \/>\nCity\/Town\/Locality\/Village<br \/>\nB<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>thentication.<br \/>\n13. List of documents uploaded<br \/>\n(Identity and address proof)<br \/>\n14. Verification<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct<br \/>\nto the best of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace:<br \/>\nDate:<br \/>\nFor office use<br \/>\nEnrolment No.<br \/>\n892<br \/>\nSignature<br \/>\nName of Authorised Signatory<br \/>\nDesignation\/Status&#8230;.<br \/>\nDate<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nOFFICIAL GAZETTE<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GSTR-1<br \/>\n[See rule 59(1)]<br \/>\nDetails of outward supplies of goods or services<br \/>\n1.<br \/>\nGSTIN<br \/>\n2.<br \/>\n(a)<br \/>\nLegal name of the registered person<br \/>\n(b)<br \/>\nTrade name, if any<br \/>\n3.<br \/>\n(a)<br \/>\nAggregate Turnover in the preceding Financial<br \/>\nYear<br \/>\n(b) Aggregate Turnover &#8211; April to June, 2017<br \/>\nYear<br \/>\nMonth<br \/>\n4. Taxable outward supplies made to registered persons (including UIN-holders) other than supplies<br \/>\ncovered by Table 6<br \/>\n(Amount in Rs.<br \/>\nfor all Tables)<br \/>\nInvoice details<br \/>\nAmount<br \/>\nGSTIN\/<br \/>\n\/UIN<br \/>\nRate<br \/>\nNo. Date Value<br \/>\nTaxable<br \/>\nvalue<br \/>\nIntegrated<br \/>\nTax<br \/>\nCentral<br \/>\nTax<br \/>\nState\/<br \/>\n\/UT Tax<br \/>\nCess<br \/>\n1\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ue<br \/>\n3<br \/>\n4<br \/>\nNo.<br \/>\n5<br \/>\nDate<br \/>\n6<br \/>\nRate<br \/>\n7<br \/>\nTaxable value<br \/>\n8<br \/>\nAmt.<br \/>\n9<br \/>\n1<br \/>\n6A. Exports<br \/>\n6B. Supplies made to SEZ unit or SEZ Developer<br \/>\n6C. Deemed exports<br \/>\n7. Taxable supplies (Net of debit notes and credit notes) to unregistered persons other than the<br \/>\nsupplies covered in Table 5<br \/>\nRate of tax<br \/>\n1<br \/>\n7A. Intra-State supplies<br \/>\nTotal Taxable<br \/>\nvalue<br \/>\n2<br \/>\nAmount<br \/>\nIntegrated Tax<br \/>\n3<br \/>\nCentral Tax<br \/>\n4<br \/>\nState Tax\/UT Tax<br \/>\n5<br \/>\nCess<br \/>\n6<br \/>\n7A (1). Consolidated rate wise outward supplies [including supplies made through e-commerce<br \/>\noperator attracting TCS]<br \/>\n7A (2). Out of supplies mentioned at 7A(1), value of supplies made through e-Commerce Operators<br \/>\nattracting TCS (operator wise, rate wise)<br \/>\nGSTIN of e-commerce operator<br \/>\n7B. Inter-State Supplies where invoice value is upto Rs. 2.5 Lakh [Rate wise]<br \/>\n7B (1). Place of Supply (Name of State)<br \/>\n7B (2). Out of the supplies mentioned in 7B (1), the supplies made through e-Commerce Operators<br \/>\n(operator wise, rate wise)<br \/>\nGSTIN of e-commerce operator<br \/>\n8. Nil rated, exempted and non-GST outward supplies<br \/>\nDescription<br \/>\n1\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>es\/Credit Notes\/Refund voucher [original]<br \/>\n9C. Debit Notes\/Credit Notes\/Refund voucher (amendments thereof]<br \/>\n10. Amendments to taxable outward supplies to unregistered persons furnished in returns for earlier<br \/>\ntax periods in Table 7<br \/>\nAmount<br \/>\nRate of tax<br \/>\nTotal Taxable<br \/>\nvalue<br \/>\n1<br \/>\n2<br \/>\nIntegrated<br \/>\nTax<br \/>\n3<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\nUT Tax<br \/>\nCess<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nTax period for which the details are<br \/>\nbeing revised<br \/>\n10A. Intra-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate<br \/>\nwise]<br \/>\n10A (1). Out of supplies mentioned at 10A, value of supplies made through e-Commerce Operators<br \/>\nattracting TCS (operator wise, rate wise)<br \/>\nGSTIN of e-commerce operator<br \/>\n10B. Inter-State Supplies [including supplies made through e-commerce operator attracting TCS] [Rate<br \/>\nwise]<br \/>\nPlace of Supply (Name of State)<br \/>\n10B (1). Out of supplies mentioned at 10B, value of supplies made through e-Commerce Operators<br \/>\nattracting TCS (operator wise, rate wise)<br \/>\nGSTIN of e-commerce operator<br \/>\n895<br \/>\nSERIES I No. 13<br \/>\n11.<br \/>\nOFFICIAL GAZE<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>rmation furnished 11A(1) 11A(2) 11B(1) 11B(2)<br \/>\nin S. No. (select)<br \/>\n12. HSN-wise summary of outward supplies<br \/>\nDescription<br \/>\nHSN (Optional if<br \/>\nAmount<br \/>\nSr. No.<br \/>\nUQC<br \/>\nHSN is<br \/>\nTotal<br \/>\nQuantity<br \/>\nTotal<br \/>\nvalue<br \/>\nTotal<br \/>\nTaxable<br \/>\nValue<br \/>\nIntegrated<br \/>\nTax<br \/>\n1<br \/>\n2<br \/>\nprovided)<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\nCentral State\/UT<br \/>\nTax<br \/>\nTax<br \/>\n9<br \/>\nCess<br \/>\n10<br \/>\n11<br \/>\n13. Documents issued during the tax period<br \/>\nSr. No.<br \/>\nNature of document<br \/>\n1<br \/>\n2<br \/>\n1<br \/>\nInvoices for outward supply<br \/>\n2<br \/>\nInvoices for inward supply from<br \/>\nunregistered person<br \/>\n896<br \/>\nSr. No.<br \/>\nTotal number<br \/>\nCancelled<br \/>\nNet issued<br \/>\nFrom<br \/>\n3<br \/>\nTo<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n3<br \/>\nRevised Invoice<br \/>\n4<br \/>\nDebit Note<br \/>\n5<br \/>\nCredit Note<br \/>\n\u00c3\u00e2\u0080\u0098\u00c2\u0081\u00c3\u0090\u00c2\u00be<br \/>\n6<br \/>\nReceipt voucher<br \/>\n7<br \/>\nPayment Voucher<br \/>\n8<br \/>\nRefund voucher<br \/>\n9<br \/>\nDelivery Challan for job work<br \/>\n10<br \/>\n| Delivery Challan for supply on<br \/>\napproval<br \/>\n11<br \/>\n12<br \/>\nDelivery Challan in case of liquid<br \/>\ngas<br \/>\n| Delivery Challan in cases other<br \/>\nthan by way of supply (excluding<br \/>\nat Sr. No. 9 to 11)<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>taxpayers only in the first year. Quarterly turnover<br \/>\ninformation shall not be captured in subsequent returns. Aggregate turnover shall be auto-<br \/>\npopulated in subsequent years.<br \/>\n897<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n4. Invoice-level information pertaining to the tax period should be reported for all supplies as under:<br \/>\n(i)<br \/>\nFor all B to B supplies (whether inter-State or intra-State), invoice level details, rate-\/wise,<br \/>\nshould be uploaded in Table 4, including supplies attracting reverse charge and those effected<br \/>\nthrough e-commerce operator. Outwards supply information in these categories are to be<br \/>\nfurnished separately in the Table.<br \/>\n(ii) For all inter-State B to C supplies, where invoice value is more than Rs. 2,50,000\/- (B to C Large)<br \/>\ninvoice level details, rate-wise, should be uploaded in Table 5; and<br \/>\n(iii) For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.<br \/>\n2,50,000\/- State-wise summary of supplies<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>not available, Table 6 will still accept the information. The same can be updated through<br \/>\nsubmission of information in relation to amendment Table 9 in the tax period in which the details<br \/>\nare available but before claiming any refund\/rebate related to the said invoice. The detail of Shipping<br \/>\nBill shall be furnished in 13 digits capturing port code (six digits) followed by number of shipping<br \/>\nbill.<br \/>\n9. Any supply made by SEZ to DTA, without the cover of a bill of entry is required to be reported by SEZ<br \/>\nunit in GSTR-1. The supplies made by SEZ on cover of a bill of entry shall be reported by DTA unit in<br \/>\nits GSTR-2 as imports in GSTR-2. The liability for payment of IGST in respect of supply of services<br \/>\nwould, be created from this Table.<br \/>\n10. In case of export transactions, GSTIN of recipient will not be there. Hence it will remain blank.<br \/>\n11. Export transactions effected without payment of IGST [under Bond\/Letter of Undertaking (LUT)]<br \/>\nneeds to be reported under &#8220;0&#8221; tax amount heading in Table <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>) Table 7B (1) to capture gross inter-State supplies including supplies made through<br \/>\ne-commerce operator attracting collection of tax at source and Table 7B (2) to capture supplies<br \/>\nmade through e-commerce operator attracting collection of tax at source out of gross supplies<br \/>\nreported in Table 7B (1); and<br \/>\n(vi) Table 7B to capture information State wise and rate wise.<br \/>\n13. Table 9 to capture information of:<br \/>\n(i)<br \/>\n(ii)<br \/>\n(iii)<br \/>\nAmendments of B to B supplies reported in Table 4, B to C Large supplies reported in Table 5<br \/>\nand Supplies involving exports\/SEZ unit or SEZ developer\/deemed exports reported in Table 6;<br \/>\nInformation to be captured rate-wise;<br \/>\nIt also captures original information of debit\/credit note issued and amendment<br \/>\nto it reported in earlier tax periods; While furnishing information the original<br \/>\ndebit note\/credit note, the details of invoice shall be mentioned in the first<br \/>\nthree columns, While furnishing revision of a debit note\/credit note, the details<br \/>\nof original debit note\/credit no<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> Summary of supplies effected against a particular HSN code to be reported only in summary table. It<br \/>\nwill be optional for taxpayers having annual turnover upto Rs. 1.50 Cr but they need to provide<br \/>\ninformation about description of goods.<br \/>\n17. It will be mandatory to report HSN code at two digits level for taxpayers having annual turnover in<br \/>\nthe preceding year above Rs. 1.50 Cr but upto Rs. 5.00 Cr and at four digits level for taxpayers having<br \/>\nannual turnover above Rs. 5.00 Cr.<br \/>\n899<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nOFFICIAL GAZETTE<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nFORM GSTR-2A<br \/>\n[See rule 60(1)]<br \/>\n(Details of auto drafted supplies)<br \/>\n(From GSTR 1, GSTR 5, GSTR-6, GSTR-7 and GSTR-8)<br \/>\n1.<br \/>\nGSTIN<br \/>\n2.<br \/>\n(a)<br \/>\nLegal name of the registered person<br \/>\n(b)<br \/>\nTrade name, if any<br \/>\nPART A<br \/>\nYear<br \/>\nMonth<br \/>\n3. Inward supplies received from a registered person other than the supplies attracting reverse charge<br \/>\n(Amount in Rs. for all Tables)<br \/>\nGSTIN<br \/>\nof<br \/>\nInvoice details<br \/>\nRate<br \/>\nTaxable<br \/>\nvalue<br \/>\nAmount of tax<br \/>\nsupplier<br \/>\nIntegrated<br \/>\ntax<br \/>\nCentral<br \/>\nT<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>grated<br \/>\nTax<br \/>\nCentral Tax<br \/>\nState\/<br \/>\n\/UT Tax<br \/>\nCess<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nPART-C<br \/>\n7. TDS and TCS Credit (including amendments thereof) received<br \/>\nGSTIN of Deductor\/<br \/>\n\/GSTIN of<br \/>\nAmount<br \/>\nreceived\/<br \/>\nSales Return Net Value<br \/>\ne-Commerce<br \/>\nOperator<br \/>\n1<br \/>\n7A. TDS<br \/>\n\/Gross Value<br \/>\nIntegrated<br \/>\nTax<br \/>\nAmount<br \/>\nCentral Tax<br \/>\nState Tax\/UT<br \/>\nTax<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n7B.<br \/>\nTCS<br \/>\nForm GSTR-3<br \/>\n[See rule 61(1)]<br \/>\nMonthly return<br \/>\nYear<br \/>\nMonth<br \/>\n1.<br \/>\nGSTIN<br \/>\n2. (a) Legal name of the registered person<br \/>\n(b) Trade name, if any<br \/>\nAuto Populated<br \/>\nAuto Populated<br \/>\nPart-A (To be auto populated)<br \/>\n(Amount in Rs. for all Tables)<br \/>\n3.<br \/>\nTurnover<br \/>\nSr.<br \/>\nType of Turnover<br \/>\nNo.<br \/>\n1<br \/>\n2<br \/>\n(i) Taxable [other than zero rated]<br \/>\n(ii)<br \/>\nZero rated supply on payment of Tax<br \/>\n(iii)<br \/>\nZero rated supply without payment of Tax<br \/>\n(iv) Deemed exports<br \/>\n(A)<br \/>\nExempted<br \/>\nNil Rated<br \/>\nNon-GST supply<br \/>\n(vi)<br \/>\n(vii)<br \/>\nTotal<br \/>\nAmount<br \/>\n3<br \/>\n901<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nSERIES I No. 13<br \/>\n4. Outward supplies<br \/>\n4.1 Inter-State supplies (Net S<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> Tax<br \/>\nIntegrated<br \/>\ntax<br \/>\n3<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\nCess<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nA Taxable supplies (other than reverse charge and Zero Rated supply made with payment of<br \/>\nIntegrated Tax) [Rate wise]<br \/>\nB Zero rated supply made with payment of Integrated Tax [Rate wise]<br \/>\nC<br \/>\nOut of the Supplies mentioned at A, the value of supplies made though an e-commerce operator<br \/>\nattracting TCS<br \/>\n902<br \/>\nSERIES I No. 13<br \/>\n(II) Intra-state supplies<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nA Taxable supplies (other than reverse charge) [Rate wise]<br \/>\nB<br \/>\nOut of the supplies mentioned at A, the value of supplies made though an e-commerce operator<br \/>\nattracting TCS<br \/>\n5. Inward supplies attracting reverse charge including import of services (Net of advance<br \/>\nadjustments)<br \/>\n5A. Inward supplies on which tax is payable on reverse charge basis<br \/>\nRate of tax Taxable Value<br \/>\n2<br \/>\nAmount of tax<br \/>\nIntegrated Tax<br \/>\n3<br \/>\nCentral Tax<br \/>\n4<br \/>\nState\/UT tax<br \/>\n5<br \/>\nCESS<br \/>\n6<br \/>\n1<br \/>\n(I)<br \/>\nInter-State inward supplies [Rate Wise]<br \/>\n(II) Intra-State inward supplies [Rate Wise]<br \/>\n5B. Tax<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>easons<br \/>\nDescription<br \/>\n1<br \/>\n(a) ITC claimed on mismatched\/duplication<br \/>\nof invoices\/debit notes<br \/>\n30TH JUNE, 2017<br \/>\nAdd to or<br \/>\nreduce from<br \/>\noutput<br \/>\nAmount<br \/>\nIntegrated Central State\/<br \/>\nCESS<br \/>\ntax<br \/>\ntax<br \/>\nUT tax<br \/>\nliability<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nAdd<br \/>\n(b) Tax liability on mismatched credit notes<br \/>\nAdd<br \/>\n(c)<br \/>\nReclaim on rectification of mismatched<br \/>\ninvoices\/Debit Notes<br \/>\nReduce<br \/>\n(d) Reclaim on rectification of mismatch<br \/>\ncredit note<br \/>\nReduce<br \/>\n(e) Negative tax liability from previous tax<br \/>\nperiods<br \/>\nReduce<br \/>\n(f) Tax paid on advance in earlier tax periods<br \/>\nand adjusted with tax on supplies made<br \/>\nin current tax period<br \/>\n(g) Input Tax credit reversal\/reclaim<br \/>\n8. Total tax liability<br \/>\nRate of Tax<br \/>\nReduce<br \/>\nAdd\/Reduce<br \/>\nAmount of tax<br \/>\nTaxable value<br \/>\nIntegrated<br \/>\ntax<br \/>\nCentral<br \/>\ntax<br \/>\nState\/UT<br \/>\nTax<br \/>\nCESS<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n1<br \/>\n2<br \/>\n8A. On outward supplies<br \/>\n8B. On inward supplies attracting reverse charge<br \/>\n8C. On account of Input Tax Credit<br \/>\nReversal\/reclaim<br \/>\n8D. On account of mismatch\/rectification<br \/>\n\/other reasons<br \/>\n9. Credit of TDS and TCS<br \/>\n1<br \/>\n(a)<br \/>\nTDS<br \/>\n(b)<br \/>\nTCS<br \/>\n904<br \/>\nAmount<br \/>\nIntegrated tax<br \/>\n2<br \/>\nCentral tax<br \/>\nSta<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ate fee<br \/>\n(a) Central tax<br \/>\n(b) State\/UT tax<br \/>\nAmount Paid<br \/>\n3<br \/>\n905<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n14. Refund claimed from Electronic cash ledger<br \/>\n30TH JUNE, 2017<br \/>\nDescription<br \/>\n1<br \/>\nTax<br \/>\nInterest<br \/>\nPenalty<br \/>\nFee<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\nOther<br \/>\n6<br \/>\nDebit Entry Nos.<br \/>\n7<br \/>\n(a) Integrated tax<br \/>\n(b) Central Tax<br \/>\n(c)<br \/>\nState\/UT Tax<br \/>\n(d) Cess<br \/>\nBank Account Details (Drop Down)<br \/>\n15. Debit entries in electronic Cash\/Credit ledger for tax\/interest payment [to be populated after<br \/>\npayment of tax and submissions of return]<br \/>\nDescription<br \/>\nTax paid<br \/>\nin cash<br \/>\nTax paid through ITC<br \/>\nInterest Late fee<br \/>\nIntegrated<br \/>\nCentral<br \/>\ntax<br \/>\nTax<br \/>\nState\/UT<br \/>\nTax<br \/>\nCess<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n(a) Integrated<br \/>\ntax<br \/>\n(b) Central Tax<br \/>\n(c) State\/UT Tax<br \/>\n(d) Cess<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the<br \/>\nbest of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace<br \/>\nDate<br \/>\nInstructions:-<br \/>\nSignature of Authorised Signatory<br \/>\nName of Authorised Signatory<br \/>\nDesignation\/Status\u00e2\u00e2\u0082\u00ac\u00a6..<br \/>\n1. T<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nnotes, advances paid and adjustments made out of tax paid on advances earlier.<br \/>\n10. Utilization of input tax credit should be made in accordance with the provisions of section 49.<br \/>\n11. GSTR-3 filed without discharging complete liability will not be treated as valid return.<br \/>\n906<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the<br \/>\nremaining liability, then he has to file the Part B of GSTR-3 again.<br \/>\n13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax<br \/>\nperiod have been discharged.<br \/>\n14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash<br \/>\nledger on filing of valid GSTR 3.<br \/>\nReference No:<br \/>\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf<br \/>\nGSTIN<br \/>\nName<br \/>\nAddress<br \/>\nTax Period &#8211;<br \/>\nForm GSTR- 3A<br \/>\n[See rule 68]<br \/>\nNotice to return defaulter u\/s 46 for not filing return<br \/>\nType of Return &#8211;<br \/>\nDate:<br \/>\nBeing a registered taxpayer, you <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nder of registration or cancellation of your registration for the<br \/>\nreasons specified in the order, you were required to submit a final return in form GSTR-10 as required<br \/>\nunder section 45 of the Act.<br \/>\nIt has been noticed that you have not filed the final return by the due date.<br \/>\nYou are, therefore, requested to furnish the final return as specified under section 45 of the Act<br \/>\nwithin 15 days failing which your tax liability for the aforesaid tax period will be determined in<br \/>\naccordance with the provisions of the Act based on the relevant material available with or gathered<br \/>\nby this office. Please note that in addition to tax so assessed, you will also be liable to pay interest as<br \/>\nper provisions of the Act.<br \/>\nThis notice shall be deemed to be withdrawn in case the return is filed by you before issue of the<br \/>\nassessment order.<br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\n907<br \/>\nOFFICIAL GAZETTE<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nForm GSTR &#8211; 3B<br \/>\n[See rule 61(5)]<br \/>\nYear<br \/>\nMonth<br \/>\n1.<br \/>\nGSTIN<br \/>\n2.<br \/>\nLeg<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ed<br \/>\n(1) As per rules 42 &#038; 43 of CGST Rules<br \/>\n(2) Others<br \/>\n908<br \/>\nTotal Taxable value<br \/>\nAmount of Integrated Tax<br \/>\n3<br \/>\n4<br \/>\nIntegrated Tax<br \/>\n2<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\nCess<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\nSERIES I No. 13<br \/>\n(C) Net ITC Available (A) &#8211; (B)<br \/>\n(D) Ineligible ITC<br \/>\n(1) As per section 17(5)<br \/>\n(2) Others<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n5.<br \/>\nValues of exempt, nil-rated and non-GST inward supplies<br \/>\nNature of supplies<br \/>\nInter-State supplies<br \/>\nIntra-State supplies<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\nFrom a supplier under composition scheme, Exempt<br \/>\nand Nil rated supply<br \/>\nNon GST supply<br \/>\n6.1 Payment of tax<br \/>\nDescription<br \/>\nTax<br \/>\npayable<br \/>\nIntegrated<br \/>\nTax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\nPaid through ITC<br \/>\nCentral State\/UT<br \/>\nTax<br \/>\nTax<br \/>\n4<br \/>\nCess<br \/>\nTax paid<br \/>\nTDS.\/TCS<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\nTax\/Cess<br \/>\npaid in<br \/>\ncash<br \/>\n8<br \/>\nInterest<br \/>\nLate<br \/>\nFee<br \/>\n9<br \/>\n10<br \/>\nIntegrated Tax<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\nCess<br \/>\n6.2 TDS\/TCS Credit<br \/>\nTDS<br \/>\nTCS<br \/>\nDetails<br \/>\n1<br \/>\nIntegrated Tax<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\nVerification (by Authorised signatory)<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the<br \/>\nbest <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nInvoice details<br \/>\nAmount of Tax<br \/>\nTaxable<br \/>\nRate<br \/>\nNo.<br \/>\nDate Value<br \/>\nvalue Integrated<br \/>\nTax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\nCentral<br \/>\nTax<br \/>\n8<br \/>\nsupply<br \/>\n(Name of<br \/>\nState\/UT Tax CESS<br \/>\nState\/UT)<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n4A. Inward supplies received from a registered supplier (other than supplies attracting reverse charge)<br \/>\n4B. Inward supplies received from a registered supplier (attracting reverse charge)<br \/>\n4C. Inward supplies received from an unregistered supplier<br \/>\n4D. Import of service<br \/>\n5. Amendments to details of inward supplies furnished in returns for earlier tax periods in<br \/>\nTable 4 [including debit notes\/credit notes and their subsequent amendments]<br \/>\nDetails of original<br \/>\ninvoice<br \/>\nRevised details of<br \/>\ninvoice<br \/>\nAmount<br \/>\n| | | \/ \/ \/<br \/>\nTaxable<br \/>\nRate<br \/>\nPlace of<br \/>\nsupply<br \/>\n(Name<br \/>\nvalue Integrated Central State\/UT<br \/>\nTax<br \/>\nTax<br \/>\nTax<br \/>\nCess of State\/<br \/>\n\/UT)<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5 6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n12<br \/>\n13<br \/>\n14<br \/>\n5A.<br \/>\nSupplies [Information furnished in Table 4 of earlier returns]-If details furnished earlier were<br \/>\nincorrect<br \/>\n5B. Debit Notes\/Credit Notes [original)]<br \/>\n5C. Debit Notes\/Credit Notes [amendment of<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nt on which tax was paid in earlier period but invoice has been received in the<br \/>\ncurrent period [reflected in Table 4 above]<br \/>\n(tax amount to be reduced from output tax liability)<br \/>\n8B (1). Intra-State Supplies (Rate Wise)<br \/>\n8B (2). Intra-State Supplies (Rate Wise)<br \/>\nII Amendments of information furnished in Table No. 8 (I) for an earlier quarter<br \/>\nYear<br \/>\nQuarter<br \/>\n9. TDS Credit received<br \/>\nAmendment relating to information furnished<br \/>\nin S. No.(select)<br \/>\nAmount<br \/>\nGSTIN of Deductor<br \/>\nGross Value<br \/>\nCentral Tax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n8A(1)<br \/>\nState\/UT Tax<br \/>\n4<br \/>\n8A(2)<br \/>\n8B(1) 8B(2)<br \/>\n911<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n10. Tax payable and paid<br \/>\nDescription<br \/>\n1<br \/>\nTax amount payable<br \/>\n2<br \/>\nPay tax amount<br \/>\n3<br \/>\n(a) Integrated Tax<br \/>\n(b) Central Tax<br \/>\n(c) State\/UT Tax<br \/>\n(d) Cess<br \/>\n11. Interest, Late Fee payable and paid<br \/>\nDescription<br \/>\n1<br \/>\n(I) Interest on account of<br \/>\n(a)<br \/>\nIntegrated tax<br \/>\n(b) Central Tax<br \/>\n(c)<br \/>\nState\/UT Tax<br \/>\n(d) Cess<br \/>\n(II) Late fee<br \/>\n(a)<br \/>\nCentral tax<br \/>\nAmount payable<br \/>\nAmount Paid<br \/>\n2<br \/>\n3<br \/>\n(b) State\/UT tax<br \/>\n12. Refund claimed fro<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> succeeding the<br \/>\nrelevant tax period.<br \/>\n3. Aggregate turnover of the taxpayer for the immediate preceding financial year and first quarter<br \/>\nof the current financial year shall be reported in the preliminary information in Table 3. This<br \/>\ninformation would be required to be submitted by the taxpayers only in the first year and should<br \/>\nbe auto-populated in subsequent years.<br \/>\n4. Table 4 to capture information related to inward supplies, rate-wise:<br \/>\n(i)<br \/>\n(ii)<br \/>\nTable 4A to capture inward supplies from registered supplier other than reverse charge.<br \/>\nThis information will be auto-populated from the information reported by supplier in<br \/>\nGSTR-1and GSTR-5;<br \/>\nTable 4B to capture inward supplies from registered supplier attracting reverse charge.<br \/>\nThis information will be auto-populated from the information reported by supplier in<br \/>\nGSTR-1;<br \/>\n(iii)<br \/>\nTable 4C to capture supplies from unregistered supplier;<br \/>\n(iv)<br \/>\nTable 4D to capture import of service;<br \/>\n(v)<br \/>\n(vi)<br \/>\nTax recipient to have the option to accept invoices auto popul<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>turns.<br \/>\n8. Information of advance paid pertaining to reverse charge supplies and the tax paid on it<br \/>\nincluding adjustments against invoices issued to be reported in Table 8.<br \/>\n9.<br \/>\nTDS credit would be auto-populated in a Table 9.<br \/>\n913<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nOFFICIAL GAZETTE<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GSTR-1A<br \/>\n[See rule 59(4)]<br \/>\nDetails of auto drafted supplies<br \/>\n(From GSTR 2, GSTR 4 or GSTR 6)<br \/>\nYear<br \/>\nMonth<br \/>\n1.<br \/>\nGSTIN<br \/>\n2.<br \/>\n(a) Legal name of the registered person<br \/>\n(b) Trade name, if any<br \/>\n3. Taxable outward supplies made to registered persons including supplies attracting reverse<br \/>\ncharge other than the supplies covered in Table No. 4<br \/>\nGSTIN\/<br \/>\n\/UIN<br \/>\nInvoice details<br \/>\nAmount<br \/>\nPlace of Supply<br \/>\nRate<br \/>\nNo.<br \/>\nDate Value<br \/>\nTaxable<br \/>\nvalue<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nIntegrated<br \/>\nTax<br \/>\n7<br \/>\nCentral<br \/>\nState \/<br \/>\nCess<br \/>\nTax<br \/>\nUT Tax<br \/>\n(Name of<br \/>\nState\/UT)<br \/>\n8<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n3A. Supplies other than those attracting reverse charge (From table 3 of GSTR-2)<br \/>\n3B. Supplies attracting reverse charge (From table 4A of GSTR-2)<br \/>\n4. Zero rated supplies made to SEZ and <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> No. 3)<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nForm GSTR-2<br \/>\n[See rule 60(1)]<br \/>\nDetails of inward supplies of goods or services<br \/>\nYear<br \/>\nMonth<br \/>\n1. GSTIN<br \/>\n2. (a)<br \/>\nLegal name of the registered person<br \/>\n(b) Trade name, if any<br \/>\nAuto populated<br \/>\nAuto populated<br \/>\n3. Inward supplies received from a registered person other than the supplies attracting reverse charge<br \/>\n(Amount in Rs. for all Tables)<br \/>\nGSTIN<br \/>\nof<br \/>\nsupplier<br \/>\nInvoice<br \/>\ndetails<br \/>\nNo<br \/>\nDate<br \/>\nValue<br \/>\nRate<br \/>\nTaxable value<br \/>\nIntegrated tax<br \/>\nWhether<br \/>\nAmount of ITC<br \/>\nAmount of Tax<br \/>\nPlace<br \/>\ninput or<br \/>\navailable<br \/>\nof<br \/>\ninput<br \/>\nsupply<br \/>\nservice\/<br \/>\nCentral<br \/>\nTax<br \/>\nState\/<br \/>\n\/UT Tax<br \/>\nCESS<br \/>\n(Name<br \/>\n\/Capital<br \/>\nof<br \/>\ngoods (incl<br \/>\nState\/<br \/>\n\/UT)<br \/>\nplant and<br \/>\nmachinery)\/<br \/>\n\/Ineligible<br \/>\nIntegrated Tax<br \/>\nCentral<br \/>\nTax<br \/>\nState\/<br \/>\nUT Tax<br \/>\nCESS<br \/>\n7<br \/>\n7<br \/>\n8<br \/>\n8 9 10<br \/>\n9 10 11<br \/>\n11<br \/>\nfor ITC<br \/>\n12<br \/>\n13<br \/>\n13<br \/>\n14<br \/>\n14 15 16<br \/>\n1234 5 6<br \/>\n1 2 3 4 5 6<br \/>\n4. Inward supplies on which tax is to be paid on reverse charge<br \/>\nInvoice details<br \/>\nAmount of Tax<br \/>\nWhether<br \/>\ninput or<br \/>\ninput<br \/>\nservice\/<br \/>\nAmount of ITC available<br \/>\nGSTIN<br \/>\nof<br \/>\nRate<br \/>\nsupplier<br \/>\nNo Date Value<br \/>\nPlace of<br \/>\nTaxable<br \/>\nvalue<br \/>\nsupply<br \/>\n(Name of<br \/>\nIntegrated Cen<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>lier tax periods in Tables<br \/>\n3, 4 and 5 [including debit notes\/credit notes issued and their subsequent amendments]<br \/>\nDetails of<br \/>\nGSTIN<br \/>\nNo.<br \/>\nDate<br \/>\nGSTIN<br \/>\nNo.<br \/>\nDate<br \/>\nValue<br \/>\n1 2 3<br \/>\n4<br \/>\nTaxable value<br \/>\nIntegrated<br \/>\nTax<br \/>\nAmount<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\nCess<br \/>\nAmount of ITC<br \/>\nWhether<br \/>\navailable<br \/>\ninput or<br \/>\nPlace<br \/>\nof<br \/>\ninput<br \/>\nservice\/<br \/>\nsupply<br \/>\nCapital<br \/>\ngoods\/<br \/>\nIneligible<br \/>\nfor ITC)<br \/>\nIntegrated<br \/>\nTax<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\nCess<br \/>\n16<br \/>\n17<br \/>\n19<br \/>\nLO<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8 9<br \/>\n10<br \/>\n11<br \/>\n12<br \/>\n13<br \/>\n14<br \/>\n15<br \/>\n18<br \/>\n6A. Supplies other than import of goods or goods received from SEZ [Information furnished in Table 3<br \/>\nand 4 of earlier returns]- If details furnished earlier were incorrect<br \/>\n6C. Debit Notes\/Credit Notes [original]<br \/>\n6B. Supplies by way of import of goods or goods received from SEZ [Information furnished in Table 5<br \/>\nof earlier returns]-If details furnished earlier were incorrect<br \/>\n6D. Debit Notes\/ Credit Notes [amendment of debit notes\/credit notes furnished in earlier tax periods]<br \/>\n7. Supplies received from composition taxable person and other exempt\/Nil rated\/Non-GST<br \/>\nsup<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> amount paid for reverse charge supplies in the tax period (tax amount to be added to<br \/>\noutput tax liability)<br \/>\n10A (1). Intra-State supplies (Rate Wise)<br \/>\n10A (2). Inter -State Supplies (Rate Wise)<br \/>\n10B. Advance amount on which tax was paid in earlier period but invoice has been received in the<br \/>\ncurrent period [ reflected in Table 4 above]<br \/>\n10B (1). Intra-State Supplies (Rate Wise)<br \/>\n10B (2). Intra-State Supplies (Rate Wise)<br \/>\n(II) Amendments of information furnished in Table No. 10 (I) in an earlier month [Furnish revised<br \/>\ninformation]<br \/>\nMonth<br \/>\nAmendment relating to information furnished<br \/>\nin S. No.(select)<br \/>\n10A(1) 10A(2) 10(B1) 10B(2)<br \/>\n917<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n11. Input Tax Credit Reversal\/Reclaim<br \/>\nDescription for reversal of ITC<br \/>\nTo be added to<br \/>\nor reduced from<br \/>\noutput liability<br \/>\nAmount of ITC<br \/>\nIntegrated<br \/>\nTax<br \/>\nCentral<br \/>\nTax<br \/>\nState\/UT<br \/>\nTax<br \/>\nCESS<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nA.<br \/>\n1<br \/>\nInformation for the current tax<br \/>\nperiod<br \/>\n(a) Amount in terms of rule 37(2)<br \/>\n(b) Amount in terms o<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>mismatched credit note<br \/>\nReduce<br \/>\n(e) Negative tax liability from previous tax<br \/>\nperiods<br \/>\nReduce<br \/>\n(f)<br \/>\nTax paid on advance in earlier tax periods<br \/>\nand adjusted with tax on supplies made in<br \/>\ncurrent tax period<br \/>\nReduce<br \/>\n918<br \/>\nOFFICIAL GAZETTE<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nSERIES I No. 13<br \/>\n13. HSN summary of inward supplies<br \/>\nSr. No.<br \/>\nHSN<br \/>\nDescription<br \/>\n(Optional if<br \/>\nHSN is<br \/>\nfurnished)<br \/>\nUQC<br \/>\nTotal Total<br \/>\nQuantity value<br \/>\nTotal<br \/>\nTaxable<br \/>\nValue Integrated Central State\/UT<br \/>\nTax<br \/>\nTax<br \/>\nTax<br \/>\nAmount<br \/>\nCess<br \/>\n123456789<br \/>\n10<br \/>\n11<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the<br \/>\nbest of my knowledge and belief and nothing has been concealed therefrom<br \/>\nPlace:<br \/>\nDate:<br \/>\nInstructions &#8211;<br \/>\n1. Terms used:<br \/>\nSignatures&#8230;..<br \/>\nName of Authorised Signatory<br \/>\nDesignation\/Status<br \/>\na. GSTIN:<br \/>\nGoods and Services Tax Identification Number<br \/>\nb. UIN:<br \/>\nC.<br \/>\nUQC:<br \/>\nd.<br \/>\nHSN:<br \/>\ne.<br \/>\nPOS:<br \/>\nUnique Identity Number<br \/>\nUnit Quantity Code<br \/>\nHarmonized System of Nomenclature<br \/>\nPlace of Supply (Respective State)<br \/>\nf.<br \/>\nB<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>n the invoice needs to be filed;<br \/>\n919<br \/>\nSERIES I No. 13<br \/>\n(v)<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nThe recipient taxpayer can also add invoices (not uploaded by the counterparty supplier) if<br \/>\nhe is in possession of invoices and have received the goods or services;<br \/>\n(vi)<br \/>\nTable 4A to be auto populated;<br \/>\n3.<br \/>\n(vii)<br \/>\n(viii)<br \/>\n(ix)<br \/>\nIn case of invoices added by recipient tax payer, Place of Supply (POS) to be captured always<br \/>\nexcept in case of supplies received from registered person, where it is required only if the<br \/>\nsame is different from the location of the recipient;<br \/>\nRecipient will have the option to accept invoices auto populated as well as add invoices,<br \/>\npertaining to reverse charge only when the time of supply arises in terms of section 12 or 13<br \/>\nof the Act; and<br \/>\nRecipient tax payer is required to declare in Column No. 12 whether the inward supplies are<br \/>\ninputs or input services or capital goods (including plant and machinery).<br \/>\nDetails relating to import of Goods\/Capital G<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> as the amount eligible as ITC.<br \/>\nTDS and TCS credit would be auto-populated in Table 9. Sales return and Net value columns are not<br \/>\napplicable in case of tax deducted at source in Table 9.<br \/>\n10. The eligible credit from Table 3, Table 4 &#038; Table 8 relating to inward supplies to be populated in the<br \/>\nElectronic Credit Ledger on submission of its return in Form GSTR-3.<br \/>\n11. Recipient can claim less ITC on an invoice depending on its use i.e. whether for business purpose or<br \/>\nnon-business purpose.<br \/>\n12. Information of advance paid pertaining to reverse charge supplies and the tax paid on it including<br \/>\nadjustments against invoices issued should be reported in Table 10.<br \/>\n13. Table 12 to capture additional liability due to mismatch as well as reduction in output liability due to<br \/>\nrectification of mismatch on account of filing of GSTR-3 of the immediately preceding tax period.<br \/>\n14. Reporting criteria of HSN will be same as reported in GSTR-1.<br \/>\n920<br \/>\nOFFICIAL GAZETTE<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY N<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e GSTIN No. Date Value<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\nIntegrated Central State\/UT<br \/>\nTax<br \/>\nTax<br \/>\nTax<br \/>\n10<br \/>\n11<br \/>\n12<br \/>\nCess<br \/>\nPlace of<br \/>\nsupply<br \/>\n(Name of<br \/>\nState\/UT)<br \/>\n13<br \/>\n14<br \/>\n5. TDS Credit received<br \/>\nAmount of tax<br \/>\nGSTIN of deductor<br \/>\nGross value<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n921<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nOFFICIAL GAZETTE<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GSTR-5<br \/>\n[See rule 63]<br \/>\nReturn for Non-resident taxable person<br \/>\n1.<br \/>\nGSTIN<br \/>\n2.<br \/>\n(a) Legal name of the registered person<br \/>\nAuto Populated<br \/>\n(b) Trade name, if any<br \/>\nAuto Populated<br \/>\n(c) Validity period of registration<br \/>\nAuto Populated<br \/>\n3. Inputs\/Capital goods received from Overseas (Import of goods)<br \/>\nYear<br \/>\nMonth<br \/>\n(Amount in Rs. for all Tables)<br \/>\nDetails of bill of entry<br \/>\nAmount<br \/>\nAmount of ITC available<br \/>\nRate<br \/>\nNo.<br \/>\nDate<br \/>\nValue<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\nTaxable<br \/>\nvalue<br \/>\n5<br \/>\nIntegrated<br \/>\nIntegrated Tax<br \/>\n6<br \/>\nCess<br \/>\nCess<br \/>\nTax<br \/>\n7<br \/>\n8<br \/>\n4. Amendment in the details furnished in any earlier return<br \/>\nOriginal<br \/>\nRevised details<br \/>\ndetails<br \/>\nBill of entry<br \/>\nBill of entry<br \/>\nAmount<br \/>\nTaxable<br \/>\nAmount of ITC<br \/>\navailable<br \/>\nDifferential ITC<br \/>\n(+\/_)<br \/>\nRate<br \/>\nNo. Date<br \/>\nNo.<br \/>\nD<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ice is upto Rs. 2.5 lakh [Rate wise]<br \/>\nPlace of Supply (Name of State)<br \/>\n8. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table<br \/>\n5 and 6 [including debit note\/credit notes and amendments thereof]<br \/>\nDetails of original<br \/>\ndocument<br \/>\nRevised details of document<br \/>\nor<br \/>\nAmount<br \/>\ndetails of original<br \/>\nDebit\/Credit Notes<br \/>\nRate<br \/>\nTaxable<br \/>\nValue<br \/>\nPlace of<br \/>\nsupply<br \/>\nGSTIN No. Date<br \/>\nGSTIN No. Date Value<br \/>\nIntegrated Central<br \/>\nTax<br \/>\nTax<br \/>\nState\/<br \/>\n\/UT Tax<br \/>\nCess<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n1<br \/>\n8A. If the invoice details furnished earlier were incorrect<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n12<br \/>\n13<br \/>\n14<br \/>\n8B. Debit Notes\/Credit Notes [original)]<br \/>\n8C. Debit Notes\/Credit Notes [amendment of debit notes\/credit notes furnished in earlier tax periods]<br \/>\n9. Amendments to taxable outward supplies to unregistered persons furnished in returns for Earlier<br \/>\ntax periods in Table 7<br \/>\nAmount<br \/>\nRate of tax<br \/>\n1<br \/>\nTotal taxable<br \/>\nvalue<br \/>\n2<br \/>\nState \/ UT Tax<br \/>\nIntegrated Tax<br \/>\nCentral Tax<br \/>\nCess<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nTax period for which the details are being revised<br \/>\n9A. Intra-State Supplies [Rate <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>nk Account Details (Drop Down)<br \/>\n924<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n14. Debit entries in electronic cash\/credit ledger for tax\/interest payment [to be populated after<br \/>\npayment of tax and submissions of return]<br \/>\nDescription<br \/>\n1<br \/>\n(a) Integrated tax<br \/>\n(b) Central Tax<br \/>\n(c) State\/UT Tax<br \/>\n(d) Cess<br \/>\nTax paid in<br \/>\ncash<br \/>\n2<br \/>\nTax paid through ITC<br \/>\nIntegrated tax<br \/>\nCess<br \/>\nInterest<br \/>\nLate fee<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given herein above is true and correct to<br \/>\nthe best of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace<br \/>\nDate<br \/>\nSignatures of Authorised Signatory<br \/>\nName of Authorised Signatory<br \/>\nDesignation\/Status<br \/>\nInstructions:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n1.<br \/>\n2.<br \/>\n3.<br \/>\nTerms used:<br \/>\na.<br \/>\nb. UIN:<br \/>\nGSTIN:<br \/>\nGoods and Services Tax Identification Number<br \/>\nUnique Identity Number<br \/>\nC.<br \/>\nUQC:<br \/>\nd. HSN:<br \/>\ne.<br \/>\nPOS:<br \/>\nf.<br \/>\nB to B:<br \/>\ng. B to C:<br \/>\nUnit Quantity Code<br \/>\nHarmonized System of Nomenclature<br \/>\nPlace of Supply (Respective State)<br \/>\nFrom one registered person to a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ies, where invoice value is more than Rs. 2,50,000\/- (B to C<br \/>\nLarge) invoice level detail to be provided in Table 6; and<br \/>\niii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.<br \/>\n2,50,000\/- State-wise summary of supplies shall be filed in Table 7.<br \/>\nTable 8 consists of amendments in respect of \u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n&#8211;<br \/>\ni. B2B outward supplies declared in the previous tax period;<br \/>\nii.<br \/>\niii.<br \/>\n&#8220;B2C inter-State invoices where invoice value is more than 2.5 lakhs&#8221; reported in the<br \/>\nprevious tax period; and<br \/>\nOriginal Debit and credit note details and its amendments.<br \/>\n9. Table 9 covers the Amendments in respect of B2C outward supplies other than inter-State<br \/>\nsupplies where invoice value is more than Rs. 2,50,000\/-.<br \/>\n10. Table 10 consists of tax liability on account of outward supplies declared in the current tax<br \/>\nperiod and negative ITC on account of amendment to import of goods in the current tax period.<br \/>\nOn submission of GSTR-5, System shall compute the tax liability and ITC wil<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\n3<br \/>\nCESS<br \/>\n4<br \/>\n7. Tax, interest, late fee and any other amount payable and paid<br \/>\nSr. No.<br \/>\nDescription<br \/>\n1<br \/>\n2<br \/>\n1.<br \/>\nTax Liability (based on<br \/>\nTable 5 &#038; 5A)<br \/>\n2.<br \/>\nInterest (based on Table 6)<br \/>\n3.<br \/>\nOthers (Please specify)<br \/>\nAmount payable<br \/>\nIntegrated<br \/>\nAmount paid<br \/>\nCESS<br \/>\nDebit<br \/>\nentry No.<br \/>\ntax<br \/>\nIntegrated<br \/>\ntax<br \/>\nCESS<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the<br \/>\nbest of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace<br \/>\nDate<br \/>\n926<br \/>\nSignature<br \/>\nName of Authorised Signatory<br \/>\nDesignation\/Status<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nOFFICIAL GAZETTE<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GSTR-6<br \/>\n[See rule 65]<br \/>\nReturn for input service distributor<br \/>\n1.<br \/>\nGSTIN<br \/>\n2.<br \/>\n(a)<br \/>\nLegal name of the registered person<br \/>\n(b)<br \/>\nTrade name, if any<br \/>\n3. Input tax credit received for distribution<br \/>\nYear<br \/>\nMonth<br \/>\nGSTIN<br \/>\nof<br \/>\nInvoice details<br \/>\nRate<br \/>\nTaxable<br \/>\nvalue<br \/>\nAmount of Tax<br \/>\nsupplier<br \/>\nNo.<br \/>\nDate Value<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nIntegrated tax<br \/>\n7<br \/>\nCentral Tax State\/UT Tax<br \/>\n8<br \/>\n9<br \/>\nCESS<br \/>\n10<br \/>\n(Amount in Rs. for <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>n furnished in Table 3 in an earlier period was incorrect<br \/>\n6B. Debit Notes\/Credit Notes received [Original]<br \/>\n6C. Debit Notes\/Credit Notes [Amendments]<br \/>\n7. Input tax credit mis-matches and reclaims to be distributed in the tax period<br \/>\nDescription<br \/>\n1<br \/>\n7A. Input tax credit mismatch<br \/>\n7B. Input tax credit reclaimed on<br \/>\nrectification of mismatch<br \/>\nIntegrated tax<br \/>\nCentral Tax<br \/>\nState\/UT Tax<br \/>\nCess<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n8. Distribution of input tax credit reported in Table No. 6 and 7 (plus\/minus)<br \/>\nISD credit No.<br \/>\nISD invoice<br \/>\nInput tax distribution by ISD<br \/>\nGSTIN of<br \/>\nrecipient<br \/>\nNo.<br \/>\nDate<br \/>\nNo.<br \/>\nDate<br \/>\nIntegrated<br \/>\nTax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nCentral<br \/>\nTax<br \/>\n7<br \/>\nState Tax<br \/>\nCESS<br \/>\n8<br \/>\n9<br \/>\n8A. Distribution of the amount of eligible ITC<br \/>\n8B. Distribution of the amount of ineligible ITC<br \/>\n9. Redistribution of ITC distributed to a wrong recipient (plus\/minus)<br \/>\nOriginal input tax credit distribution<br \/>\nRe-distribution of input tax credit to the correct recipient<br \/>\nGSTIN of ISD invoice detail<br \/>\noriginal<br \/>\nrecipient No.<br \/>\nISD credit<br \/>\nnote<br \/>\nDate<br \/>\nNo.<br \/>\nDate<br \/>\nGSTIN<br \/>\nof new<br \/>\nrecipient<br \/>\nISD invoi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>led only after 10th of the month and before 13th of the month succeeding the<br \/>\ntax period.<br \/>\nISD details will flow to Part B of GSTR-2A of the Registered Recipients Units on filing of GSTR-6.<br \/>\n4.<br \/>\nISD will not have any reverse charge supplies. If ISD wants to take reverse charge supplies, then<br \/>\nin that case ISD has to separately register as Normal taxpayer.<br \/>\n5.<br \/>\nISD will have late fee and any other liability only.<br \/>\n6.<br \/>\nISD has to distribute both eligible and ineligible ITC to its Units in the same tax period in which<br \/>\nthe inward supplies have been received.<br \/>\n7. Ineligible ITC will be in respect of supplies made as per Section 17(5).<br \/>\n8. Mismatch liability between GSTR-1 and GSTR-6 will be added to ISD and further ISD taxpayer<br \/>\nhas to issue ISD credit note to reduce the ITC distributed earlier to its registered recipients units.<br \/>\n9.<br \/>\nTable 7 in respect of mismatch liability will be populated by the system.<br \/>\n10. Refund claimed from cash ledger through Table 11 will result in a debit entry in electronic ca<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> the tax deducted at source<br \/>\n930<br \/>\nAuto Populated<br \/>\nAuto Populated<br \/>\nYear<br \/>\nMonth<br \/>\n(Amount in Rs. for all Tables)<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nGSTIN<br \/>\nof deductee<br \/>\nAmount paid to deductee on which<br \/>\ntax is deducted<br \/>\n2<br \/>\nIntegrated Tax<br \/>\n3<br \/>\nAmount of tax deducted at source<br \/>\nCentral Tax<br \/>\n4<br \/>\nState\/UT Tax<br \/>\n5<br \/>\n4. Amendments to details of tax deducted at source in respect of any earlier tax period<br \/>\nOriginal details<br \/>\nRevised details<br \/>\nMonth<br \/>\nGSTIN of<br \/>\ndeductee<br \/>\nAmount paid to<br \/>\ndeductee on<br \/>\nwhich tax is<br \/>\nAmount of tax deducted at source<br \/>\nGSTIN<br \/>\nof<br \/>\ndeductee<br \/>\nAmount paid to<br \/>\ndeductee on which<br \/>\ntax is deducted<br \/>\nIntegrated<br \/>\nTax<br \/>\nCentral<br \/>\nTax<br \/>\nState\/UT<br \/>\nTax<br \/>\n1<br \/>\n2<br \/>\ndeducted<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n5. Tax deduction at source and paid<br \/>\nDescription<br \/>\n1<br \/>\nAmount of tax deducted<br \/>\n2<br \/>\nAmount paid<br \/>\n3<br \/>\n(a) Integrated Tax<br \/>\n(b) Central Tax<br \/>\n(c) State\/UT Tax<br \/>\n6. Interest, late Fee payable and paid<br \/>\nDescription<br \/>\n1<br \/>\n(I) Interest on account of TDS in respect of<br \/>\n(a) Integrated tax<br \/>\n(b) Central Tax<br \/>\n(c) State\/UT Tax<br \/>\n(II) Late fee<br \/>\n(a) Centr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> capture details of tax deducted.<br \/>\n3.<br \/>\nTable 4 will contain amendment of information provided in earlier tax periods.<br \/>\n4.<br \/>\nReturn cannot be filed without full payment of liability.<br \/>\nForm GSTR 7A<br \/>\n[See rule 66(3)]<br \/>\nTax Deduction at Source Certificate<br \/>\n1.<br \/>\nTDS Certificate No. &#8211;<br \/>\n2.<br \/>\nGSTIN of deductor &#8211;<br \/>\n3.<br \/>\nName of deductor &#8211;<br \/>\n45<br \/>\n4.<br \/>\nGSTIN of deductee-<br \/>\n5. (a) Legal name of the deductee &#8211;<br \/>\n(b) Trade name, if any &#8211;<br \/>\n6.<br \/>\n7.<br \/>\nTax period in which tax deducted and accounted for in GSTR-7 &#8211;<br \/>\nDetails of supplies Amount of tax deducted &#8211;<br \/>\nAmount of Tax deducted at source (Rs.)<br \/>\nValue on which tax deducted<br \/>\n1<br \/>\nIntegrated Tax<br \/>\n2<br \/>\nCentral Tax<br \/>\n3<br \/>\nState\/UT Tax<br \/>\n4<br \/>\n932<br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\nOffice &#8211;<br \/>\nOFFICIAL GAZETTE<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nForm GSTR &#8211; 8<br \/>\n[See rule 67(1)]<br \/>\nStatement for tax collection at source<br \/>\n1.<br \/>\nGSTIN<br \/>\n2.<br \/>\n(a)<br \/>\nLegal name of the registered person<br \/>\n(b)<br \/>\nTrade name, if any<br \/>\n3. Details of supplies made through e-commerce operator<br \/>\nAuto Populated<br \/>\nAuto Populated<br \/>\nYear<br \/>\nMonth<br \/>\n(Amoun<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>entral Tax<br \/>\n(c) State\/UT Tax<br \/>\nTax payable<br \/>\n2<br \/>\nAmount paid<br \/>\n3<br \/>\n933<br \/>\nSERIES I No. 13<br \/>\n7. Interest payable and paid<br \/>\nDescription<br \/>\n1<br \/>\n(a) Integrated tax<br \/>\n(b) Central Tax<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\nOFFICIAL GAZETTE<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nAmount of interest<br \/>\npayable<br \/>\n2<br \/>\nAmount paid<br \/>\n3<br \/>\n(c) State\/UT Tax<br \/>\n8. Refund claimed from electronic cash ledger<br \/>\nDebit Entry<br \/>\nDescription<br \/>\n1<br \/>\nTax Interest<br \/>\nPenalty<br \/>\nOther<br \/>\nNos.<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n(a) Integrated tax<br \/>\n(b) Central Tax<br \/>\n(c) State\/UT Tax<br \/>\nBank Account Details (Drop Down)<br \/>\n9. Debit entries in cash ledger for TCS\/interest payment [to be populated after payment of tax and<br \/>\nsubmissions of return]<br \/>\nDescription<br \/>\n1<br \/>\n(a) Integrated tax<br \/>\nTax paid in cash<br \/>\n2<br \/>\nInterest<br \/>\n3<br \/>\n(b) Central Tax<br \/>\n(c) State\/UT Tax<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to<br \/>\nthe best of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace:<br \/>\nDate:<br \/>\nInstructions:-<br \/>\nSignature of Authorised Signatory<br \/>\nName of Authorised Signatory<br \/>\nDesignation\/Status<br \/>\n1<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>dit Note<br \/>\n(Amount in Rs. for all Tables)<br \/>\nAmount of tax<br \/>\nGSTIN of<br \/>\nsupplier<br \/>\ndetails<br \/>\nRate<br \/>\nTaxable<br \/>\nvalue<br \/>\nNo. Date Value<br \/>\nIntegrated<br \/>\ntax<br \/>\nCentral<br \/>\nTax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\nState\/<br \/>\n\/UT Tax<br \/>\n9<br \/>\nCESS<br \/>\n10<br \/>\n3A. Invoices received<br \/>\n3B. Debit\/Credit Note received<br \/>\n4. Refund amount<br \/>\nIntegrated tax<br \/>\n1<br \/>\nCentral Tax<br \/>\n2<br \/>\nState\/ UT Tax<br \/>\n3<br \/>\nCESS<br \/>\n4<br \/>\nBank details (drop down)<br \/>\nVerification<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the<br \/>\nbest of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace<br \/>\nDate<br \/>\nSignature<br \/>\nName of Authorised Signatory<br \/>\nDesignation\/Status<br \/>\nInstructions:-<br \/>\n1.<br \/>\nTerms Used :-<br \/>\na.<br \/>\nb.<br \/>\nGSTIN :-<br \/>\nUIN :-<br \/>\nGoods and Services Tax Identification Number<br \/>\nUnique Identity Number<br \/>\n2.<br \/>\nUIN holder has to file GSTR-11 for claiming refund on quarterly basis or otherwise as and when<br \/>\nrequired to file by proper officer.<br \/>\n3.<br \/>\nTable 3 of GSTR-11 will be populated from GSTR-1.<br \/>\n4.<br \/>\nUIN holder will not be allowed to add or modify any details in GSTR-11.<br \/>\n935<br \/>\nSERIES I No. 13<br \/>\nOFFICI<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ent Officials<br \/>\n5.<br \/>\n5.1<br \/>\n5.2<br \/>\n5.3<br \/>\nchange based the institute selected)<br \/>\nDate of Enrolment\/Membership<br \/>\nMembership Valid upto<br \/>\n6<br \/>\nAdvocates registered with Bar (Name<br \/>\n6.1<br \/>\nof Bar Council)<br \/>\nRegistration Number as given by Bar<br \/>\n6.2<br \/>\nDate of Registration<br \/>\n6.3<br \/>\nValid up to<br \/>\n7<br \/>\n7.1<br \/>\nDate of Retirement<br \/>\n7.2<br \/>\nRetired Government Officials<br \/>\nDesignation of the post held at the<br \/>\ntime of retirement<br \/>\nApplicant Details<br \/>\nFull name as per PAN<br \/>\nRetired from Centre\/State<br \/>\nScanned copy of Pension Certificate issued by AG<br \/>\noffice or any other document evidencing retirement<br \/>\n8.<br \/>\n8.1<br \/>\n8.2<br \/>\nFather&#39;s Name<br \/>\n8.3<br \/>\nDate of Birth<br \/>\n8.4<br \/>\nPhoto<br \/>\n936<br \/>\nOFFICIAL GAZETTE<br \/>\nSERIES I No. 13<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n8.5<br \/>\nGender<br \/>\n8.6<br \/>\nAadhaar<br \/>\n8.7<br \/>\nPAN<br \/>\n8.8<br \/>\n8.9<br \/>\n8.10<br \/>\n9.<br \/>\n9.1<br \/>\n9.2<br \/>\n9.3<br \/>\n9.4<br \/>\n9.5<br \/>\n9.6<br \/>\nMobile Number<br \/>\nLandline Number<br \/>\nEmail id<br \/>\nProfessional Address<br \/>\nBuilding No.\/Flat No.\/Door No.<br \/>\nFloor No.<br \/>\nName of the Premises\/Building<br \/>\nRoad\/Street Lane<br \/>\nLocality\/Area\/Village<br \/>\nDistrict<br \/>\n(Any three will be mandatory)<br \/>\n9.7<br \/>\nState<br \/>\n9.8<br \/>\nPIN Code<br \/>\n10.<br \/>\nQualification Details<br \/>\n10.1<br \/>\nQualifying<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> and does not require any signature.<br \/>\n&#8211;<br \/>\nNote The status of the application can be viewed through &#8220;Track Application Status&#8221; at dash board on<br \/>\nthe GST Portal.<br \/>\n937<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nForm GST PCT-02<br \/>\n[See rule 83(2)]<br \/>\nEnrolment Certificate of Goods and Services Tax Practitioner<br \/>\nEnrolment Number<br \/>\n1.<br \/>\n2.<br \/>\nPAN<br \/>\n3.<br \/>\n4.<br \/>\n5.<br \/>\nDate<br \/>\nName of the Goods and Services Tax Practitioner<br \/>\nAddress and Contact Information<br \/>\nDate of enrolment as GSTP<br \/>\nReference No.<br \/>\n\u00c3\u0090\u00c2\u00a2\u00c3\u0090\u00c2\u00be<br \/>\nName<br \/>\nSignature of the Enrolment Authority<br \/>\nName and Designation.<br \/>\nCentre\/State<br \/>\nForm GST PCT-03<br \/>\n[See rule 83(4)]<br \/>\nDate<br \/>\nAddress of the Applicant<br \/>\nGST practitioner enrolment No.<br \/>\nShow Cause Notice for disqualification<br \/>\nIt has come to my notice that you are guilty of misconduct, the details of which are given hereunder:<br \/>\n1.<br \/>\n2.<br \/>\nYou are hereby called upon to show cause as to why the certificate of enrolment granted to you should<br \/>\nnot be rejected for reasons stated above. You are requested to submit y<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>be cancelled for following reason(s).<br \/>\n1.<br \/>\n2.<br \/>\nThe effective date of cancellation of your enrolment is >.<br \/>\nForm GST PCT-05<br \/>\n[See rule 83(6)]<br \/>\nAuthorisation\/withdrawal of authorisation for Goods and Services Tax Practitioner<br \/>\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf<br \/>\nThe Authorised Officer<br \/>\nCentral Tax\/State Tax.<br \/>\nPART-A<br \/>\nSignature<br \/>\nName<br \/>\n(Designation)<br \/>\nSir\/Madam<br \/>\nI\/We >:<br \/>\nTo furnish details of outward and inward supplies<br \/>\nCheck box<br \/>\n(Legal<br \/>\n2.<br \/>\nTo furnish monthly, quarterly, annual or final return<br \/>\n3.<br \/>\nTo make deposit for credit into the electronic cash ledger<br \/>\n4.<br \/>\nTo file an application for claim of refund<br \/>\n5.<br \/>\n2.<br \/>\nTo file an application for amendment or cancellation of registration<br \/>\nThe consent of the<br \/>\n(Name of Goods and Services Tax Practitioner) is attached herewith*.<br \/>\n*Strike out whichever is not applicable.<br \/>\nSignature of the authorised signatory<br \/>\nName<br \/>\nDesignation\/Status<br \/>\nDate<br \/>\nPlace<br \/>\nPart -B<br \/>\nConsent of the Goods and Services Tax Practitioner<br \/>\nI > do hereby solemnly<br \/>\naccord my consent to act as the Goods and Services Tax Practitioner on behalf of<br \/>\nG<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>onth of July and before but not earlier than April of the previous Financial Year which had<br \/>\nbecome payable but the pairing supplier\/recipient has included the details of corresponding document in his return of the month of<br \/>\nSeptember filed by 20th October and the reclaim is being allowed alongwith refund of interest.<br \/>\nRefund<br \/>\n1<br \/>\nAugust<br \/>\n2 August<br \/>\nTwo Months<br \/>\nTwo Months<br \/>\nB. Mismatches\/Duplicates that have led to increase of liability in the return for September filed by 20th October<br \/>\nB.1<br \/>\nDetails 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<br \/>\n20th August but mismatch was not rectified in the return for the month of August filed by 20th September and have become payable in the<br \/>\nreturn for month of September to be filed 20th October<br \/>\n1<br \/>\nMonth<br \/>\n2<br \/>\nMonth<br \/>\nOne Month<br \/>\nOne Month<br \/>\nB.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<br \/>\nSept<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>at were found to be duplicate and will be become payable in the<br \/>\nreturn for October to be filed by 20th November<br \/>\n1<br \/>\nSeptember<br \/>\nOne Month<br \/>\nOne Month<br \/>\n2<br \/>\nSeptember<br \/>\nC.3<br \/>\nDetails of Invoices, Debit and Credit Notes of the month of September where reversal was reclaimed in violation of Section 42\/43 and that<br \/>\nwill become payable in the return of October return to be filed by 20th November<br \/>\n1<br \/>\nMismatches\/Duplicates that may lead to increase of liability in the return for November to be filed by 20th December<br \/>\n2<br \/>\nD.<br \/>\nD.1<br \/>\nSeptember<br \/>\nSeptember<br \/>\nDetails of Invoices, Debit and Credit Notes of the month of September that have been found to have mismatched and may become payable<br \/>\nin 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<br \/>\nNovember<br \/>\nOne Month-high<br \/>\nOne Month-high<br \/>\n1<br \/>\nSeptember<br \/>\n2 September<br \/>\n941<br \/>\nNil\/Two Months<br \/>\nNil\/Two Months<br \/>\n942<br \/>\nOFFICIAL GAZETTE<br \/>\nSERIES I No. 13<br \/>\nGOVT. OF GOA<br \/>\n30TH JUNE, 2017<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GST PMT -01<br \/>\n[See <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ulated in the liability register of the tax<br \/>\nperiod in which the date of application or order falls, as the case may be.<br \/>\nReturn shall be treated as invalid if closing balance is positive. Balance shall be worked out by<br \/>\nreducing credit (amount paid) from the debit (amount payable).<br \/>\n4. Cess means cess levied under Goods and Services Tax (Compensation to States) Act, 2017.<br \/>\nTotal<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GST PMT -01<br \/>\n[See rule 85(1)]<br \/>\nElectronic Liability Register of Taxable Person<br \/>\n(Part-II: Other than return related liabilities)<br \/>\n(To be maintained at the Common Portal)<br \/>\nGSTIN\/Temporary Id &#8211;<br \/>\nName (Legal) &#8211;<br \/>\nDemand ID<br \/>\nDemand date &#8211;<br \/>\nTrade name, if any &#8211;<br \/>\n30TH JUNE,<br \/>\n2017<br \/>\nStay status \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c Stayed\/Un-stay<br \/>\n&#8211;<br \/>\nPeriod From<br \/>\nTo<br \/>\n(dd\/mm\/yyyy)<br \/>\nAct &#8211; Central Tax\/State Tax\/UT Tax \/Integrated Tax\/CESS\/All<br \/>\nSr.<br \/>\nNo.<br \/>\nDate (dd\/<br \/>\n\/mm\/yyyy)<br \/>\nReference<br \/>\nNo.<br \/>\nTax Period, if<br \/>\napplicable<br \/>\nLedger used<br \/>\nfor discharging<br \/>\nDescription<br \/>\nliability<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n(Amount in Rs.)<br \/>\nType of Tra<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>for a particular demand ID if appeal is allowed even though the overall<br \/>\nbalance may still be positive subject to the adjustment of the refund against any liability by the proper officer.<br \/>\nThe closing balance in this part shall not have any effect on filing of return.<br \/>\nReduction in amount of penalty would be automatic, based on payment made after show cause notice or<br \/>\nwithin the time specified in the Act or the rules.<br \/>\nPayment made against the show cause notice or any other payment made voluntarily shall be shown in the<br \/>\nregister at the time of making payment through credit or cash ledger. Debit and credit entry will be created<br \/>\nsimultaneously.<br \/>\n943<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GST PMT -02<br \/>\n[See rule 86(1)]<br \/>\nElectronic Credit Ledger of Registered Person<br \/>\n(To be maintained at the Common Portal)<br \/>\nGSTIN &#8211;<br \/>\nName (Legal) &#8211;<br \/>\nTrade name, if any.<br \/>\nPeriod From<br \/>\n&#8211;<br \/>\nTo<br \/>\n(dd\/mm\/yyyy)<br \/>\n30TH JUNE, 2017<br \/>\nAct Central Tax\/State Tax\/UT Tax \/Integrated Tax\/CESS\/All<br \/>\n(Amount in Rs<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>to return or demand etc. Refund claimed from the ledger will be debited and if the claim is rejected,<br \/>\nthen it will be credited back to the ledger to the extent of rejection.<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n30TH JUNE,<br \/>\n2017<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GST PMT -03<br \/>\n[See rules 86(4) &#038; 87(11)]<br \/>\nOrder for re-credit of the amount to cash or credit ledger on rejection of refund claim<br \/>\nReference No.<br \/>\nDate:<br \/>\n1. GSTIN-<br \/>\n2. Name (Legal)-<br \/>\n3. Trade name, if any<br \/>\n4.<br \/>\nAddress-<br \/>\n5. Period\/Tax Period to which the credit relates, if<br \/>\nany-<br \/>\n6. Ledger from which debit entry was made for claiming refund<br \/>\n7. Debit entry No. and date-<br \/>\n8. Application reference No. and date-<br \/>\n9. No. and date of order vide which refund was rejected<br \/>\nAmount of credit-<br \/>\nFrom<br \/>\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf<br \/>\ncash\/credit ledger<br \/>\n10.<br \/>\nSr.<br \/>\nNo.<br \/>\nAct (Central Tax\/State Tax\/<br \/>\n\/UT Tax\/Integrated Tax\/CESS)<br \/>\n1<br \/>\n2<br \/>\nTax<br \/>\n3<br \/>\nInterest<br \/>\nAmount of credit (Rs.)<br \/>\nPenalty<br \/>\nFee<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nOther<br \/>\n7<br \/>\nTotal<br \/>\n8<br \/>\nSignature<br \/>\nName<br \/>\nNote\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\nDesignation of the officer<br \/>\n&#39;Central Tax&#39; stands for Central<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> &#39;State Tax&#39; stands for State Goods and Services Tax; &#39;UT<br \/>\nTax&#39; stands for Union territory Goods and Services Tax; &#39;Integrated Tax&#39; stands for Integrated Goods and Services<br \/>\nTax and &#39;Cess&#39; stands for Goods and Services Tax(Compensation to States)<br \/>\n945<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GST PMT -05<br \/>\n[See rule 87(1)]<br \/>\nElectronic Cash Ledger<br \/>\n(To be maintained at the Common Portal)<br \/>\nGSTIN\/Temporary Id &#8211;<br \/>\nName (Legal) &#8211;<br \/>\n&#8211;<br \/>\nTrade name, if any<br \/>\nPeriod From<br \/>\nTo<br \/>\n30TH JUNE, 2017<br \/>\n(dd\/mm\/yyyy)<br \/>\nAct Central Tax\/State Tax\/UT Tax\/Integrated Tax\/CESS\/All<br \/>\n(Amount in Rs.)<br \/>\nTax<br \/>\nSr.<br \/>\nDate of deposit<br \/>\nTime of<br \/>\nNo. Debit (dd\/mm\/yyyy)<br \/>\ndeposit<br \/>\nReporting date Reference<br \/>\n(by bank)<br \/>\nNo.<br \/>\nPeriod, if Description<br \/>\napplicable<br \/>\nType of<br \/>\nTransaction<br \/>\n[Debit (DR)\/<br \/>\n\/Credit (CR)]<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\nAmount debited\/credited (Central Tax\/State Tax\/<br \/>\n\/UT Tax\/Integrated Tax\/CESS\/Total)<br \/>\nBalance<br \/>\nTax<br \/>\nInterest<br \/>\nPenalty Fee Others Total<br \/>\nTax<br \/>\n(Central Tax\/State Tax\/UT Tax\/Integrated Tax\/CESS\/ Total)<br \/>\nInterest Penalty Fee<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>&#39;State Tax&#39; stands for State Goods and Services Tax;<br \/>\n&#39;UT Tax&#39; stands for Union territory Goods and Services Tax; &#39;Integrated Tax&#39; stands for Integrated Goods and<br \/>\nServices Tax and &#39;Cess&#39; stands for Goods and Services Tax(Compensation to States)<br \/>\n946<br \/>\nOFFICIAL GAZETTE<br \/>\n&#8211; GOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nForm GST PMT -06<br \/>\n[See rule 87(2)]<br \/>\nChallan for deposit of goods and services tax<br \/>\n><br \/>\ninformation>><br \/>\nGSTIN<br \/>\n><br \/>\nName (Legal)<br \/>\n><br \/>\nAddress<br \/>\n><br \/>\nEmail address<br \/>\nMobile No.<br \/>\nChallan Expiry Date<br \/>\n><br \/>\n><br \/>\n(All Amount in Rs.)<br \/>\nDetails of Deposit<br \/>\nGovernment<br \/>\nMinor Head<br \/>\nMajor Head<br \/>\nTax<br \/>\nInterest Penalty<br \/>\nFee<br \/>\nOthers<br \/>\nCentral Tax<br \/>\n(-)<br \/>\nGovernment<br \/>\nIntegrated Tax<br \/>\nof India<br \/>\n(-)<br \/>\nCESS<br \/>\n(-)<br \/>\nSub-Total<br \/>\nState (Name)<br \/>\nState Tax<br \/>\n(-)<br \/>\nUT (Name)<br \/>\nUT Tax<br \/>\n(-)<br \/>\nTotal Challan Amount<br \/>\nTotal Amount in words<br \/>\nTotal<br \/>\nMode of Payment (relevant part will become active when the particular mode is selected)<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 e-Payment<br \/>\n(This will include all modes of e-payment<br \/>\nsuch as CC\/DC and net banking.<br \/>\nTaxpayer will choose one of this)\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ion of challan from<br \/>\nCommon Portal<br \/>\n5.<br \/>\nCommon Portal Identification Number<br \/>\n(CPIN)<br \/>\nNet banking<br \/>\nCheque\/<br \/>\nDraft No.<br \/>\nCC\/DC<br \/>\nDate<br \/>\nNEFT\/RTGS<br \/>\nOTC<br \/>\nBank\/branch on which<br \/>\ndrawn<br \/>\n6. Mode of payment (tick one)<br \/>\n7. Instrument detail, for OTC payment<br \/>\nonly<br \/>\n8. Name of bank through which payment<br \/>\nmade<br \/>\n9. Date on which amount debited \/<br \/>\nrealized<br \/>\n10. Bank Reference Number (BRN)\/ UTR<br \/>\nNo., if any<br \/>\n11. Name of payment gateway (for<br \/>\nCC\/DC)<br \/>\n12. Payment detail<br \/>\n13. Verification (by authorized signatory)<br \/>\nCentral Tax State Tax UT Tax<br \/>\nIntegrated Tax<br \/>\nCess<br \/>\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of<br \/>\nmy knowledge and belief.<br \/>\n948<br \/>\nPlace<br \/>\nDate<br \/>\nSignature<br \/>\nName of Authorized Signatory<br \/>\nDesignation\/Status&#8230;&#8230;<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nNote-<br \/>\n1. The application is meant for the taxpayer where the amount intended to be paid is debited from his account<br \/>\nbut CIN has not been conveyed by bank to Common Portal or CIN<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>. Exports of goods\/services- With payment of Tax<br \/>\nc. Exports of goods\/services- Without payment of Tax, i.e., ITC accumulated<br \/>\nd.<br \/>\nOn account of assessment\/provisional assessment\/appeal\/any other order<br \/>\ni. Select the type of Order:<br \/>\nAssessment\/ Provisional Assessment\/ Appeal\/ Others<br \/>\nii. Mention the following details:<br \/>\n1. Order No.<br \/>\n2. Order Date<br \/>\n3. Order Issuing Authority<br \/>\n4. Payment Reference No. (of the amount to be claimed as refund)<br \/>\n(If Order is issued within the system, then 2, 3, 4 will be auto populated)<br \/>\n949<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\ne.<br \/>\nITC accumulated due to inverted tax structure (clause (ii) of proviso to section 54(3))<br \/>\nf.<br \/>\nOn account of supplies made to SEZ unit\/ SEZ Developer or recipient of Deemed Exports<br \/>\ni. Select the type of supplier\/ recipient:<br \/>\n1. Supplier to SEZ Unit<br \/>\n2. Supplier to SEZ Developer<br \/>\n3. Recipient of Deemed Exports<br \/>\ng. Tax paid on a supply which is not provided, either wholly or partially, and for which invo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>exempt supplies.<br \/>\nSignature<br \/>\nName &#8211;<br \/>\nDesignation\/Status<br \/>\nDECLARATION (See rule 89)<br \/>\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone developer has not<br \/>\navailed of the input tax credit of the tax paid by the applicant, covered under this refund claim.<br \/>\nSignature<br \/>\nName-<br \/>\nDesignation\/Status<br \/>\n950<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nSELF-DECLARATION<br \/>\nI\/We<br \/>\n(Applicant) having GSTIN\/ temporary Id -, solemnly affirm and<br \/>\ncertify that in respect of the refund amounting to Rs. \/ with respect to the tax, interest, or any other<br \/>\namount for the period fromto-, claimed in the refund application, the incidence of such tax and<br \/>\ninterest has not been passed on to any other person.<br \/>\n(This Declaration is not required to be furnished by applicants, who are claiming refund under rule<br \/>\n96 of the CGST Rules)<br \/>\n10. Verification<br \/>\nI\/Wehereby solemnly affirm and declare that the information given herein above<br \/>\nis true and correct to the best of my\/our k<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>l<br \/>\nTax<br \/>\nState<br \/>\nTax\/UT Cess<br \/>\nTax<br \/>\nTax<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n12<br \/>\n13<br \/>\n14<br \/>\n15<br \/>\n16<br \/>\n17<br \/>\n18<br \/>\n19<br \/>\n20<br \/>\n21<br \/>\n22<br \/>\n23<br \/>\nCol. 17: POS (only if different from the location of recipient)<br \/>\nCol. 18: Indicate if supply attracts reverse charge (Yes\/No)<br \/>\nCol. 19: Eligibility of ITC as (inputs\/capital goods\/input services\/none)<br \/>\nCol. 20\/21\/22\/23: Amount of ITC available<br \/>\n951<br \/>\nSERIES I No. 13<br \/>\nFor Outward Supplies:<br \/>\nAs per GSTR- 1 (Table 5):<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nTax Period:<br \/>\nGSTIN\/UIN<br \/>\nNo.<br \/>\nDate<br \/>\nValue<br \/>\nInvoice details<br \/>\nGoods\/<br \/>\nservices (G\/S)<br \/>\nIntegrated Tax<br \/>\nHSN<br \/>\nRate (%) Amt<br \/>\n1 2 3 4 5 6 7 23A 23B 8 9<br \/>\nTaxable<br \/>\nValue<br \/>\nUQC<br \/>\nQTY<br \/>\nCentral Tax State Tax\/UT Tax<br \/>\nRate (%) Amt Rate (%)<br \/>\nAmt<br \/>\nCess<br \/>\nRate (NA) Amt<br \/>\nCol. 16 Col. 17 Col. 18 Col. 19 Col. 20 Col. 21 Col. 22<br \/>\n10<br \/>\n11<br \/>\n12<br \/>\n13<br \/>\n14<br \/>\n15<br \/>\n16<br \/>\n17<br \/>\n18<br \/>\n19<br \/>\n20<br \/>\n21<br \/>\n22<br \/>\nCol. 16: POS (only if different from the location of recipient)<br \/>\nCol. 17: Whether supply made to SEZ\/SEZ developer (Yes\/No)<br \/>\nCol.18: Tax option for supplies made to SEZ\/SEZ developer (With Integrated Tax\/Without Integrated <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>No. 13<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nStatement 3:<br \/>\nExports without payment of Tax:<br \/>\nTax Period:<br \/>\nInvoice<br \/>\nShipping bill\/ Bill of export<br \/>\nGoods\/Services<br \/>\nTaxable<br \/>\nNo.<br \/>\nDate Value<br \/>\nHSN<br \/>\nUQC<br \/>\nQTY<br \/>\nPort Code<br \/>\nNo.<br \/>\nDate<br \/>\n123 (G\/5) 5 15A 15B 78<br \/>\nTax payment option<br \/>\nIntegrated Tax<br \/>\nWhether tax on<br \/>\nthis invoice is paid<br \/>\non provisional<br \/>\nbasis (Yes\/No)<br \/>\nEGM Details<br \/>\nBRC\/FIRC<br \/>\nWith<br \/>\nWithout<br \/>\nIntegrated Tax Integrated Tax<br \/>\n10<br \/>\n11<br \/>\nRate<br \/>\n(%)<br \/>\n12<br \/>\nAmt.<br \/>\nRef No. Date<br \/>\n13<br \/>\n14<br \/>\n15C<br \/>\n15D<br \/>\nNo.<br \/>\n15E<br \/>\nDate<br \/>\n15F<br \/>\n(* Shipping Bill and EGM \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c in case of goods are mandatory;<br \/>\nBRC\/ FIRC details are mandatory, in case of Services)<br \/>\nPlace<br \/>\nDate<br \/>\nStatement 4:<br \/>\nStatement in case of Application under rule 89 sub-rule 2 (d) and (e):<br \/>\nRefund by the supplier of SEZ\/Developer:<br \/>\nGSTR-1 Table 5<br \/>\nGSTIN\/<br \/>\n\/UIN<br \/>\nInvoice details<br \/>\nSignature of Authorised Signatory<br \/>\n(Name)<br \/>\nDesignation\/Status<br \/>\nTax Period: \u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6.<br \/>\nIntegrated<br \/>\nTax<br \/>\nCentral Tax<br \/>\nState Tax\/<br \/>\n\/UT Tax<br \/>\n\u00c3\u00a2\u00c5\u00e2\u0080\u009c\u00e2\u00e2\u0082\u00ac\u00c5\u0093 No. Date Value Services HSN Taxable UOC OTY Rate A<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>loper are mandatory;<br \/>\nIn case of Services: Particulars of Payment Received is mandatory)<br \/>\nGSTR 5- Table 6<br \/>\nTax Period: \u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6.<br \/>\n30TH JUNE, 2017<br \/>\nInvoice details<br \/>\nIntegrated<br \/>\nTax<br \/>\nCentral Tax<br \/>\nState Tax\/<br \/>\nUT Tax<br \/>\nCol. 1<br \/>\nNo.<br \/>\nDate<br \/>\nValue<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\nGoods\/<br \/>\nServices (G\/S)<br \/>\n5<br \/>\nHSN UQC QTY<br \/>\nTaxable<br \/>\nValue<br \/>\nRate<br \/>\n(%)<br \/>\nAmt.<br \/>\nRate<br \/>\n(%)<br \/>\nRate<br \/>\nAmt.<br \/>\nAmt.<br \/>\n(%)<br \/>\n6 21A 21B 7 8 9 10 11 12 13<br \/>\nCess<br \/>\nARE<br \/>\nDate of<br \/>\nPayment Details<br \/>\nRate (NA) Amt. Col. 16 Col 17 Col 18 Col. 19 Col. 20 No. Date Receipt Ref No. Date<br \/>\nCol. 1: GSTIN \/ UIN\/ Name of the un registered recipient (Supplier to SEZ\/ Developer)<br \/>\nCol. 16: POS (only if different from the location of recipient)<br \/>\nCol. 17: Whether supply made to SEZ \/ SEZ developer (Yes\/No)<br \/>\nCol.18: Tax option for supplies made to SEZ\/SEZ developer (With Integrated Tax\/Without Integrated Tax)<br \/>\nCol. 19: Deemed Exports (Yes\/No)<br \/>\nCol. 20: Whether tax on this invoice is paid on provisional basis (Yes\/No)<br \/>\nCol. 21 C\/D: ARE (Application for Removal of Export)<br \/>\nCol. 21 E: Date of receipt by<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>24E<br \/>\nCol. 17: POS (only if different from the location of recipient)<br \/>\nCol. 18: Indicate if supply attracts reverse charge (Yes\/No)<br \/>\nCol. 19: Eligibility of ITC as (inputs\/capital goods\/input services\/ none)<br \/>\nCol. 20\/21\/22\/23: Amount of ITC available<br \/>\nCol. 24 C\/D: ARE (Application for Removal of Export)<br \/>\nCol. 24 E: Date of receipt by SEZ\/ Developer (as per re warehousing certificate)<br \/>\n(* In case of Goods: ARE and Date of Receipt are mandatory)<br \/>\nPlace<br \/>\nDate<br \/>\nSignature of Authorised Signatory<br \/>\n(Name)<br \/>\nDesignation\/Status<br \/>\nStatement 6:<br \/>\nOrder No:<br \/>\nOrder Date:<br \/>\nStatement in case of Application filed under rule 89(2)(j)<br \/>\n[Refund u\/s 77(1) &#038; 77(2) -Tax wrongfully collected and paid ]<br \/>\nOrder Details (issued in pursuance of Section 77 (1) and (2):<br \/>\nDetails of invoice covering transaction considered as intra \u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009cState \/ inter-State transaction earlier<br \/>\nIntegrated Central State<br \/>\nInvoice details<br \/>\nTax<br \/>\nGSTIN\/UIN<br \/>\nName<br \/>\n(in case B2C)<br \/>\nPlace of Supply<br \/>\nCess<br \/>\nTax<br \/>\nTax<br \/>\n(only if different<br \/>\nfrom the location<br \/>\nNo. Date Value Taxable<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>plicant.<br \/>\nSignature of the Chartered Accountant\/ Cost Accountant:<br \/>\nName:<br \/>\nMembership Number:<br \/>\nPlace:<br \/>\nDate:<br \/>\nThis Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or<br \/>\nclause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.<br \/>\nFORM-GST-RFD-02<br \/>\n[See rules 90(2) &#038; 95(2)]<br \/>\nAcknowledgment<br \/>\nYour application for refund is hereby acknowledged against<br \/>\nAcknowledgement Number<br \/>\nDate of Acknowledgement<br \/>\nGSTIN\/UIN\/Temporary ID, if applicable<br \/>\nApplicant&#39;s Name<br \/>\nForm No.<br \/>\nForm Description<br \/>\nJurisdiction (tick appropriate)<br \/>\nCentre<br \/>\nFiled by<br \/>\nState\/<br \/>\nUnion Territory:<br \/>\n956<br \/>\nSERIES I No. 13<br \/>\nTax Period<br \/>\nDate and Time of Filing<br \/>\nReason for Refund<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nRefund Application Details<br \/>\n30TH JUNE, 2017<br \/>\nAmount of Refund Claimed:<br \/>\nTax<br \/>\nInterest<br \/>\nPenalty<br \/>\nFees<br \/>\nOthers<br \/>\nTotal<br \/>\nCentral Tax<br \/>\nState Tax<br \/>\nUT Tax<br \/>\nIntegrated Tax<br \/>\nCess<br \/>\nTotal<br \/>\nNote 1: The status of the application can be viewed by entering ARN through Track<br \/>\nApplica<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>me)<br \/>\n(Address)<br \/>\nDate:<br \/>\nProvisional Refund Order<br \/>\nDated &#8230;&#8230;&#8230;.<br \/>\n..<br \/>\nRefund Application Reference No. (ARN)<br \/>\nAcknowledgement No. .<br \/>\n&#8230;&#8230;.\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6\u00e2\u00e2\u0082\u00ac\u00a6<br \/>\nSir\/Madam,<br \/>\n.Dated<br \/>\nWith reference to your above mentioned application for refund, the following amount is sanctioned to you<br \/>\non a provisional basis:<br \/>\nSr.<br \/>\nNo<br \/>\nDescription<br \/>\ni.<br \/>\nAmount of refund claimed<br \/>\nii.<br \/>\n10% of the amount claimed as refund<br \/>\n(to be sanctioned later)<br \/>\niii.<br \/>\nBalance amount (i-ii)<br \/>\niv.<br \/>\nAmount of refund sanctioned<br \/>\nV.<br \/>\nBank Details<br \/>\nvi.<br \/>\nBank Account No. as per application<br \/>\nvii.<br \/>\nName of the Bank<br \/>\nviii.<br \/>\nAddress of the Bank\/Branch<br \/>\nix.<br \/>\nIFSC<br \/>\nX. MICR<br \/>\nDate:<br \/>\nPlace:<br \/>\nCentral<br \/>\nTax<br \/>\nState<br \/>\nTax<br \/>\nUT Tax<br \/>\nIntegrated<br \/>\nTax<br \/>\nCess<br \/>\nPayment Advice No:-<br \/>\nFORM-GST-RFD-05<br \/>\n[See rule 91(3), 92(4), 92(5) &#038; 94]<br \/>\nPayment Advice<br \/>\nTo PAO\/ Treasury\/RBI\/ Bank<br \/>\nRefund Sanction Order No.<br \/>\n&#8230;&#8230;&#8230;&#8230;&#8230;<br \/>\n958<br \/>\nSignature (DSC):<br \/>\nName:<br \/>\nDesignation:<br \/>\nOffice Address:<br \/>\nDate:<br \/>\nOFFICIAL GAZETTE<br \/>\n&#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE,<br \/>\n2017<br \/>\nSERIES I No. 13<br \/>\nOrder Date&#8230;..<br \/>\nGSTIN\/UIN<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>3)<br \/>\nSERIES I No. 13<br \/>\nSr.<br \/>\nDescription<br \/>\nNo.<br \/>\ni.<br \/>\nAmount of refund\/interest* claimed<br \/>\nii.<br \/>\nRefund sanctioned on provisional basis<br \/>\n(Order No&#8230;.date) (if applicable)<br \/>\niii. Refund amount inadmissible<br \/>\ndropdown >><br \/>\nvi. Net amount to be paid<br \/>\n*Strike out whichever is not applicable<br \/>\n30TH JUNE, 2017<br \/>\nCentral<br \/>\nTax<br \/>\nState<br \/>\nUT<br \/>\nTax<br \/>\nTax<br \/>\nIntegrated<br \/>\nTax<br \/>\nCess<br \/>\n&#038; 1. I hereby sanction an amount of INR<br \/>\nto M\/s<br \/>\n_having GSTIN<br \/>\nunder<br \/>\nsub-section (5) of section 54) of the Act\/under section 56 of the Act\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u0093\u00e2\u00e2\u0082\u00ac\u00a1<br \/>\n@ Strike out whichever is not applicable<br \/>\n(a) and the amount is to be paid to the bank account specified by him in his application\/<br \/>\n(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the<br \/>\nTable above\/<br \/>\n(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial<br \/>\nnumber 5 of the Table above and the remaining amount of -rupees is to be paid to the bank<br \/>\naccount specified by him in his application# ..<br \/>\n#Strike-out whichever is not applicable.<br \/>\nOr<br \/>\n&#038;2. I<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>fund amount inadmissible rejected<br \/>\n><br \/>\niv. Refund admissible (i-ii-iii)<br \/>\nV.<br \/>\nRefund adjusted against outstanding<br \/>\ndemand (as per Order No.) under<br \/>\nexisting law or under this law.<br \/>\nDemand Order No&#8230;&#8230; date&#8230;&#8230;<br \/>\nvi.<br \/>\nBalance amount of refund<br \/>\nIntegrated Central<br \/>\nTax<br \/>\nState Tax<br \/>\nUT Tax<br \/>\nCess<br \/>\nTax<br \/>\nNil<br \/>\nNil<br \/>\nNil<br \/>\nI hereby, order that the amount of claimed\/admissible refund as shown above is completely<br \/>\nadjusted against the outstanding demand under this Act\/under the existing law. This application stands<br \/>\ndisposed as per provisions under sub-section (&#8230;) of Section (&#8230;) of the Act.<br \/>\nOR<br \/>\nPart-B<br \/>\nOrder for withholding the refund<br \/>\nWith reference to your refund application as referred above and further furnishing of information\/<br \/>\n\/filing of documents against the amount of refund sanctioned to you has been withheld against following<br \/>\nreasons as per details below:<br \/>\nRefund Order No.:<br \/>\nDate of issuance of Order:<br \/>\nRefund Calculation<br \/>\ni. Amount of Refund Sanctioned<br \/>\nii. Amount of Refund Withheld<br \/>\niii. Amount of Refund Allowed\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>her than the reasons<br \/>\nmentioned in &#39;reason master&#39;}<br \/>\nYou are hereby called upon to show cause as to why your refund claim, to the extent of the amount<br \/>\nspecified above, should not be rejected for reasons stated above.<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You are hereby directed to furnish a reply to this notice within fifteen days from the date of<br \/>\nservice of this notice.<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 You are also directed to appear before the undersigned on DD\/MM\/YYYY at HH\/MM.<br \/>\nIf you fail to furnish a reply within the stipulated date or fail to appear for personal hearing on the<br \/>\nappointed date and time, the case will be decided ex parte on the basis of available records and on<br \/>\nmerits.<br \/>\nDate:<br \/>\nPlace:<br \/>\nSignature (DSC):<br \/>\nName:<br \/>\nDesignation:<br \/>\nOffice Address:<br \/>\n962<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE &#8211; GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nFORM-GST-RFD-09<br \/>\n[See rule 92(3)]<br \/>\n30TH JUNE, 2017<br \/>\n2.<br \/>\n1. Reference No. of Notice<br \/>\nGSTIN\/UIN<br \/>\n3.<br \/>\nName of business (Legal)<br \/>\n4.<br \/>\nTrade name, if any<br \/>\n5.<br \/>\nReply to the notice<br \/>\n6.<br \/>\nList of documents<br \/>\nuploaded<br \/>\n7.<br \/>\nVerification<br \/>\nI<br \/>\nPlace<br \/>\nDate<br \/>\nR<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>date of furnishing FORM GSTR-11<br \/>\nVerification<br \/>\nI<br \/>\nas an authorised representative of ><br \/>\nhereby solemnly affirm and declare that the information given hereinabove is true and correct to<br \/>\nthe best of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial<br \/>\nInstitution and Organization, Consulate or Embassy of foreign countries\/any other person\/class<br \/>\nof persons specified\/notified by the Government.<br \/>\nDate:<br \/>\nPlace:<br \/>\nSignature of Authorised Signatory:<br \/>\nName:<br \/>\nDesignation\/Status:<br \/>\n1. GSTIN<br \/>\n2. Name<br \/>\n3. Address<br \/>\nForm GST ASMT &#8211; 01<br \/>\n[See rule 98(1)]<br \/>\nApplication for Provisional Assessment under section 60<br \/>\n4. Details of Commodity\/Service for which tax rate \/ valuation is to be determined<br \/>\nTax rate<br \/>\nSr.<br \/>\nNo.<br \/>\nHSN<br \/>\nName of commodity\/<br \/>\n\/service<br \/>\nCentral tax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\nState\/ Integrated<br \/>\n\/UT tax<br \/>\n5<br \/>\nValuation<br \/>\nAverage monthly<br \/>\nturnover of the<br \/>\nCess<br \/>\ntax<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\ncommodity\/service<br \/>\n9<br \/>\n5. Reason for seeking provisional assessment<br \/>\n6. Docume<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ation is received by the stipulated date your application is liable to be rejected<br \/>\nwithout any further reference to you.<br \/>\nYou are requested to appear before the undersigned for personal hearing on >.<\/p>\n<p>1. GSTIN<br \/>\n2. Name<br \/>\nForm GST ASMT-03<br \/>\n[See rule 98(2)]<br \/>\nReply to the notice seeking additional information<br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\n3. Details of notice vide which additional information sought<br \/>\n4. Reply<br \/>\nNotice No.<br \/>\nNotice date<br \/>\n5. Documents filed<br \/>\n6. Verification-<br \/>\nI<br \/>\nhereby solemnly affirm and declare that the information<br \/>\ngiven hereinabove is true and correct to the best of my knowledge and belief and nothing has been<br \/>\nconcealed therefrom.<br \/>\nSignature of Authorised Signatory<br \/>\nName<br \/>\nDesignation\/Status<br \/>\nDate<br \/>\n965<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n30TH JUNE, 2017<br \/>\nReference No.:<br \/>\n\u00c3\u0090\u00c2\u00a2\u00c3\u0090\u00c2\u00be<br \/>\nGSTIN &#8211;<br \/>\nName &#8211;<br \/>\nAddress &#8211;<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nForm GST ASMT &#8211; 04<br \/>\n[See rule 98(3)]<br \/>\nDate<br \/>\nApplication Reference No. (ARN).<br \/>\nDated<br \/>\nOrder of Provisional Assessment<br \/>\nThis has reference to your application mentioned a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ation-<br \/>\n(i) The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of<br \/>\ngoods and\/or services in respect of which I\/we have been allowed to pay taxes on provisional<br \/>\nbasis.<br \/>\n(ii) I undertake to renew the bank guarantee well before its expiry. In case I\/We fail to do so the<br \/>\ndepartment will be at liberty to get the payment from the bank against the bank guarantee.<br \/>\n(iii) The department will be at liberty to invoke the bank guarantee provided by us to cover the<br \/>\nprovisional assessment in case we fail to furnish the required documents\/information to facilitate<br \/>\nfinalization of provisional assessment.<br \/>\nSignature of Authorised Signatory<br \/>\nName<br \/>\nDesignation\/Status<br \/>\nDate<br \/>\n966<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n30TH JUNE, 2017<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nBond for provisional assessment<br \/>\n[Rule 98(3) &#038; 98(4)]<br \/>\nI\/We&#8230;&#8230;<br \/>\n..of&#8230;<br \/>\n,hereinafter called &#8220;obligor(s)&#8221;, am\/are held and firmly bound to the<br \/>\nPresident of India (hereinafter called &#8220;the President&#8221;\/the Governor of\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>as furnished such guarantee by depositing with the Commissioner the bank guarantee as<br \/>\naforementioned;<br \/>\nThe condition of this bond is that the obligor and his representative observe all the provisions of the<br \/>\nAct in respect of provisional assessment under section 60;<br \/>\nAnd if all dues of Integrated tax\/Central tax\/State tax\/Union territory tax or other lawful charges,<br \/>\nwhich shall be demandable after final assessment, are duly paid to the Government along with interest,<br \/>\nif any, within thirty days of the date of demand thereof being made in writing by the said Officer, this<br \/>\nobligation shall be void;<br \/>\nOTHERWISE and on breach or failure in the performance of any part of this condition, the same shall<br \/>\nbe in full force and virtue:<br \/>\nAND the President\/Governor shall, at his option, be competent to make good all the loss and damages<br \/>\nfrom the amount of bank guarantee or by endorsing his rights under the above-written bond or both;<br \/>\nI\/We further declare that this bond is given under the orders of the Cen<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>are required for finalization of provisional assessment:<br \/>\n><br \/>\nYou are, therefore, requested to provide the information\/documents within a period of ><br \/>\nfrom the date of receipt of this notice to enable this office to take a decision in the matter. Please note<br \/>\nthat in case no information is received by the stipulated date your application is liable to be rejected<br \/>\nwithout making any further reference to you.<br \/>\nYou are requested to appear before the undersigned for personal hearing on ><\/p>\n<p>Reference No.:<br \/>\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf<br \/>\nGSTIN<br \/>\nName<br \/>\nForm GST ASMT -07<br \/>\n[See rule 98(5)]<br \/>\nDate:<br \/>\nAddress<br \/>\nProvisional Assessment order No.<br \/>\ndated:<br \/>\nFinal Assessment Order<br \/>\nPreamble ><br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\nIn continuation of the provisional assessment order referred to above and on the basis of information<br \/>\navailable\/documents furnished, the final assessment order is issued as under:<br \/>\nBrief facts &#8211;<br \/>\nSubmissions by the applicant &#8211;<br \/>\nDiscussion and finding &#8211;<br \/>\nConclusion and order &#8211;<br \/>\nThe security furnished for the purpose can be withdrawn aft<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> (in words)]. Your application has been examined and the<br \/>\nsame is found to be in order. The aforesaid security is hereby released. Or<br \/>\nYour application referred to above regarding release of security was examined but the same was not<br \/>\nfound to be in order for the following reasons:<br \/>\n><br \/>\nTherefore, the application for release of security is rejected.<br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\nDate<br \/>\n969<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nReference No.:<br \/>\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf<br \/>\nGSTIN:<br \/>\nName:<br \/>\nAddress:<br \/>\nTax period &#8211;<br \/>\nForm GST ASMT-10<br \/>\n[See rule 99(1)]<br \/>\nDate:<br \/>\nF.Y. &#8211;<br \/>\nNotice for intimating discrepancies in the return after scrutiny<br \/>\nThis is to inform that during scrutiny of the return for the tax period referred to above, the following<br \/>\ndiscrepancies have been noticed:<br \/>\n><br \/>\nYou are hereby directed to explain the reasons for the aforesaid discrepancies by<br \/>\n(date). If no<br \/>\nexplanation is received by the aforesaid date, it will be presumed that you have nothing to say in the<br \/>\nmatter and proceedings<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>onse to the notice issued vide reference No.<br \/>\nThis has reference to your reply dated<br \/>\ndated<br \/>\nmatter.<br \/>\n&#8211;<br \/>\nYour reply has been found to be satisfactory and no further action is required to be taken in the<br \/>\nForm GST ASMT &#8211; 13<br \/>\n[See rule 100(1)]<br \/>\nReference No.:<br \/>\nDate:<br \/>\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf<br \/>\nGSTIN &#8211;<br \/>\nName &#8211;<br \/>\nAddress &#8211;<br \/>\nTax Period &#8211;<br \/>\nNotice Reference No.-<br \/>\nF.Y.Return Type &#8211;<br \/>\nAssessment order under section 62<br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\nDate &#8211;<br \/>\nPreamble ><br \/>\nThe notice referred to above was issued to you under section 46 of the Act for failure to furnish the<br \/>\nreturn for the said tax period. From the records available with the department, it has been noticed that<br \/>\nyou have not furnished the said return till date.<br \/>\nTherefore, on the basis of information available with the department, the amount assessed and<br \/>\npayable by you is as under:<br \/>\nIntroduction<br \/>\nSubmissions, if any<br \/>\nDiscussions and Findings<br \/>\nConclusion<br \/>\nAmount assessed and payable (Details at Annexure):<br \/>\n(Amount in Rs.)<br \/>\nSr. No. Tax Period<br \/>\n1<br \/>\nAct<br \/>\nTax<br \/>\nInterest<br \/>\nPenalty<br \/>\nOthers<br \/>\nTotal<br \/>\n2<br \/>\n3\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> liabilities<br \/>\nunder the said Act as per the details given below:<br \/>\n&#8211;<br \/>\nOR<br \/>\nBrief Facts<br \/>\n&#8211;<br \/>\nGrounds &#8211;<br \/>\nConclusion &#8211;<br \/>\nIt has come to my notice that your registration has been cancelled under sub-section (2) of section 29<br \/>\nwith effect from and that you are liable to pay tax for the above mentioned period.<br \/>\nTherefore, you are hereby directed to show cause as to why a tax liability along with interest not be<br \/>\ncreated against you for conducting business without registration despite being liable for registration and<br \/>\nwhy penalty should not be imposed for violation of the provisions of the Act or the rules made<br \/>\nthereunder.<br \/>\nIn this connection, you are directed to appear before the undersigned on<br \/>\nReference No.:<br \/>\n\u00c3\u0090\u00c2\u00a2\u00c3\u0090\u00c2\u00be<br \/>\nTemporary ID<br \/>\nName<br \/>\nAddress<br \/>\nTax Period &#8211;<br \/>\n(date) at<br \/>\n(time)<br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\nForm GST ASMT &#8211; 15<br \/>\n[See rule 100(2)]<br \/>\nDate:<br \/>\nF.Y.-<br \/>\nSCN reference no. &#8211;<br \/>\nDate<br \/>\nAssessment order under section 63<br \/>\nPreamble &#8211; ><br \/>\nThe notice referred to above was issued to you to explain the reasons for continuing to co<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>est for the period between the date of order and the date of payment shall also be worked<br \/>\nout and paid along with the dues stated in the order.<br \/>\nYou are hereby directed to make the payment by > failing which proceedings shall be<br \/>\ninitiated against you to recover the outstanding dues.<br \/>\nReference No.:<br \/>\n\u00c3\u00c5\u00bd\u00c2\u00a4\u00c3\u00c5\u00bd\u00c2\u00bf<br \/>\nGSTIN\/ID<br \/>\nName<br \/>\nAddress<br \/>\nTax Period &#8211;<br \/>\nForm GST ASMT-16<br \/>\n[See rule 100(3)]<br \/>\nDate:<br \/>\nF.Y. &#8211;<br \/>\nSignature<br \/>\nName<br \/>\nAssessment order under section 64<br \/>\nPreamble ><br \/>\n&#8211;<br \/>\nIt has come to my notice that un-accounted for goods are lying in stock at godown<br \/>\nin a vehicle stationed at<br \/>\n(address) or<br \/>\n(address &#038; vehicle detail) and you were not able to, account for these<br \/>\ngoods or produce any document showing the detail of the goods.<br \/>\nTherefore, I proceed to assess the tax due on such goods as under:<br \/>\nIntroduction<br \/>\nDiscussion &#038; finding<br \/>\nConclusion<br \/>\nAmount assessed and payable (details at Annexure)<br \/>\nSr. No.<br \/>\n1<br \/>\nTax Period<br \/>\nAct<br \/>\nTax<br \/>\nInterest, if any<br \/>\nPenalty<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\nOthers<br \/>\n7<br \/>\n(Amount in Rs.)<br \/>\nTotal<br \/>\n8<br \/>\nTotal<br \/>\n973<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ARN &#8211;<br \/>\nForm GST ASMT &#8211; 18<br \/>\n[See rule 100(5)]<br \/>\nDate:<br \/>\nDate &#8211;<br \/>\nAcceptance or Rejection of application filed under section 64(2)<br \/>\nThe reply furnished by you vide application referred to above has been considered and found to be in<br \/>\norder and the assessment order No.<br \/>\nstands withdrawn.<br \/>\ndated<br \/>\nOR<br \/>\nThe reply furnished by you vide application referred above has not been found to be in order for the<br \/>\nfollowing reasons:<br \/>\n><br \/>\nTherefore, the application filed by you for withdrawal of the order is hereby rejected.<br \/>\n974<br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\nSERIES I No. 13<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\nReference No.:<br \/>\nTo,<br \/>\nGSTIN<br \/>\nName<br \/>\nAddress<br \/>\n&#8211;<br \/>\nPeriod F.Y.(s) &#8211;<br \/>\nForm GST ADT-01<br \/>\n[See rule 101(2)]<br \/>\nDate:<br \/>\n&#8230;&#8230;&#8230;..<br \/>\nto<br \/>\nNotice for conducting audit<br \/>\nWhereas it has been decided to undertake audit of your books of account and records for the financial<br \/>\nyear(s).<br \/>\nin accordance with the provisions of section 65. I propose to conduct the said<br \/>\naudit at my office\/at your place of business on -.<br \/>\n&#8230;&#8230;..<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>(6)<br \/>\nDate:<br \/>\nYour books of account and records for the F.Y..<br \/>\n&#8230;.. has been examined and this Audit Report is<br \/>\nprepared on the basis of information available\/documents furnished by you and the findings are as<br \/>\nunder:<br \/>\nShort payment of<br \/>\nTax<br \/>\nInterest<br \/>\nAny other amount<br \/>\nIntegrated tax<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nCess<br \/>\n975<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n[Upload pdf file containing audit observation]<br \/>\nYou are directed to discharge your statutory liabilities in this regard as per the provisions of the Act<br \/>\nand the rules made thereunder, failing which proceedings as deemed fit may be initiated against you<br \/>\nunder the provisions of the Act.<br \/>\nSignature<br \/>\nName<br \/>\nReference No.:<br \/>\nTo,<br \/>\nGSTIN<br \/>\nName<br \/>\nDesignation<br \/>\nForm GST ADT-03<br \/>\n[See rule 102(1)]<br \/>\nDate:<br \/>\nAddress<br \/>\nTax period &#8211; F.Y.(s) &#8211;<br \/>\nCommunication to the registered person for conduct of special audit under section 66<br \/>\nWhereas the proceedings of scrutiny of return\/enquiry\/investigation\/&#8230;&#8230;.. are going on;<br \/>\nAnd whereas it is<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>er the provisions of the Act<br \/>\nand the rules made thereunder, failing which proceedings as deemed fit may be initiated against you<br \/>\nunder the provisions of the Act.<br \/>\nForm GST ARA-01<br \/>\nSignature<br \/>\nName<br \/>\nDesignation<br \/>\n[See rule 104(1)]<br \/>\nApplication Form for Advance Ruling<br \/>\n1. GSTIN Number, if any\/User-id<br \/>\n2.<br \/>\nLegal Name of Applicant<br \/>\n3.<br \/>\nTrade Name of Applicant (Optional)<br \/>\n4.<br \/>\nStatus of the Applicant [registered\/un-<br \/>\nregistered]<br \/>\n5.<br \/>\n6.<br \/>\nRegistered Address\/Address provided<br \/>\nwhile obtaining user id<br \/>\nCorrespondence address, if different<br \/>\nfrom above<br \/>\n7.<br \/>\nMobile No. [with STD\/ISD code]<br \/>\n8.<br \/>\nTelephone No. [with STD\/ISD code]<br \/>\n9.<br \/>\nEmail address<br \/>\n10.<br \/>\nJurisdictional Authority<br \/>\n11.<br \/>\ni. Name of Authorised representative<br \/>\n><br \/>\nOptional<br \/>\nii. Mobile No.<br \/>\n12.<br \/>\niii. Email Address<br \/>\nNature of activity(s) (proposed\/present) in respect of which advance ruling sought<br \/>\nA. Category<br \/>\nFactory\/Manufacturing<br \/>\nWarehouse\/Deport<br \/>\nOffice\/Sale Office<br \/>\nWholesale Business<br \/>\nBonded Warehouse<br \/>\nLeasing Business<br \/>\nSEZ<br \/>\nEOU\/STP\/EHTP<br \/>\nRetail Business<br \/>\nService Provision<br \/>\nService Rec<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>elevant facts having a<br \/>\nbearing on the question(s) raised.<br \/>\nStatement containing the applicant&#39;s<br \/>\ninterpretation of law and\/or facts, as<br \/>\nthe case may be, in respect of the<br \/>\naforesaid question(s) (i.e. applicant&#39;s<br \/>\nview point and submissions on issues<br \/>\non which the advance ruling is<br \/>\nsought).<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 \u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090<br \/>\nI hereby declare that the question raised in the application is not (tick) &#8211;<br \/>\na. Already pending in any proceedings in the applicant&#39;s case under any of the provisions of the<br \/>\nAct<br \/>\nb. Already decided in any proceedings in the applicant&#39;s case under any of the provisions of the<br \/>\nAct<br \/>\n18.<br \/>\nPayment details<br \/>\nChallan Identification Number (CIN) &#8211;<br \/>\nDate &#8211;<br \/>\nVERIFICATION<br \/>\n(name in full and in block letters), son\/daughter\/wife of<br \/>\ndo hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the<br \/>\nannexure(s), including the documents is correct. I am making this application in my capacity as<br \/>\n(designation) and that I am competent to make this application and verify it.<br \/>\nPlace<br \/>\nDa<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>iew of the foregoing, it is respectfully prayed that the Ld. Appellate Authority,<br \/>\nmay be pleased to:<br \/>\na. set aside\/modify the impugned advance ruling passed by the Authority for Advance<br \/>\nRuling as prayed above;<br \/>\nb. grant a personal hearing; and<br \/>\nc. pass any such further or other order (s) as may be deemed fit and proper in facts and<br \/>\ncircumstances of the case.<br \/>\nAnd for this act of kindness, the appellant, as is duty bound, shall ever pray.<br \/>\nVERIFICATION<br \/>\n(name in full and in block letters), son\/daughter\/wife of<br \/>\ndo hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the<br \/>\nannexure(s), including the documents is correct. I am making this application in my capacity as<br \/>\n(designation) and that I am competent to make this application and verify it.<br \/>\nPlace<br \/>\nDate<br \/>\nSignature<br \/>\nName of Appellant\/Authorised Signatory<br \/>\nDesignation\/Status<br \/>\nForm GST ARA-03<br \/>\n[See rule 106(2)]<br \/>\nAppeal to the Appellate Authority for Advance Ruling<br \/>\nSr. No.<br \/>\nParticulars<br \/>\nRemarks<br \/>\n1<br \/>\nAdvance Ruling N<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>in full and in block letters), son\/daughter\/wife of<br \/>\ndo hereby solemnly declare that to the best of my knowledge and belief what is stated above and in the<br \/>\nannexure(s), including the documents are correct. I am making this application in my capacity as<br \/>\n(designation) and that I am competent to make this application and verify it.<br \/>\nPlace<br \/>\nDate<br \/>\nSignature<br \/>\nName of Designation of the concerned officer\/<br \/>\n\/Jurisidictional officer<br \/>\n1. GSTIN\/Temporary ID\/UIN &#8211;<br \/>\n2. Legal name of the appellant &#8211;<br \/>\n3. Trade name, if any-<br \/>\n4. Address<br \/>\n5. Order No. &#8211;<br \/>\nForm GST APL &#8211; 01<br \/>\n[See rule 108(1)]<br \/>\nAppeal to Appellate Authority<br \/>\nOrder date &#8211;<br \/>\n6. Designation and address of the officer passing the order appealed against &#8211;<br \/>\n7. Date of communication of the order appealed against &#8211;<br \/>\n8. Name of the authorised representative<br \/>\n9. Details of the case under dispute &#8211;<br \/>\n(i) Brief issue of the case under dispute &#8211;<br \/>\n(ii) Description and classification of goods\/services in dispute-<br \/>\n(iii) Period of dispute-<br \/>\n(iv) Amount under dispute:<br \/>\nDescription<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>unt<br \/>\nFees<br \/>\nOther<br \/>\ncharges<br \/>\nb) Predeposit<br \/>\n(10% of<br \/>\nTax\/Cess<br \/>\ndisputed tax)<br \/>\n(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and<br \/>\ncess)<br \/>\nSr.<br \/>\nNo.<br \/>\nDescription<br \/>\nTax<br \/>\npayable<br \/>\nPaid through<br \/>\nCash\/Credit<br \/>\nDebit<br \/>\nentry No. Central<br \/>\nAmount of tax paid<br \/>\nState\/UT<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\nLedger<br \/>\n4<br \/>\ntax<br \/>\ntax<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\nIntegrated<br \/>\ntax<br \/>\n8<br \/>\nCESS<br \/>\n9<br \/>\nIntegrated<br \/>\n1.<br \/>\ntax<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\nCentral<br \/>\nCash Ledger<br \/>\n2.<br \/>\ntax<br \/>\nCredit Ledger<br \/>\nState\/UT<br \/>\nCash Ledger<br \/>\n3.<br \/>\ntax<br \/>\nCredit Ledger<br \/>\nCash Ledger<br \/>\n4.<br \/>\nCESS<br \/>\nCredit Ledger<br \/>\n981<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(c) Interest, penalty, late fee and any other amount payable and paid<br \/>\nSr.<br \/>\nAmount payable<br \/>\nDebit<br \/>\nAmount paid<br \/>\nNo. Description Integrated<br \/>\nCentral<br \/>\nState\/<br \/>\nCESS<br \/>\ntax<br \/>\ntax<br \/>\n\/UT tax<br \/>\nentry<br \/>\nNo.<br \/>\nIntegrated Central<br \/>\ntax<br \/>\ntax<br \/>\nState\/<br \/>\n\/UT tax<br \/>\nCESS<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n1.<br \/>\nInterest<br \/>\n2.<br \/>\nPenalty<br \/>\n3. Late fee<br \/>\n4. Others)<br \/>\n16. Whether appeal is being filed after the prescribed period &#8211; Yes\/No<br \/>\n17. If &#39;Yes&#39; in item 17 &#8211;<br \/>\n(a) Period of del<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> the appellant<br \/>\nName-<br \/>\nDesignation-<br \/>\nJurisdiction-<br \/>\nState\/Center-<br \/>\n2. GSTIN\/Temporary ID\/UIN-<br \/>\n3. Order No.<br \/>\nName of the State-<br \/>\nDate-<br \/>\n4. Designation and address of the officer passing the order appealed against-<br \/>\n5. Date of communication of the order appealed against-<br \/>\n6. Details of the case under dispute-<br \/>\n(i) Brief issue of the case under dispute-<br \/>\n(ii) Description and classification of goods\/services in dispute-<br \/>\n(iii) Period of dispute-<br \/>\n(iv) Amount under dispute-<br \/>\nDescription<br \/>\na) Tax\/Cess<br \/>\nb) Interest<br \/>\nc) Penalty<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nIntegrated tax<br \/>\nCess<br \/>\nd) Fees<br \/>\ne) Other charges<br \/>\n7. Statement of facts-<br \/>\n8. Grounds of appeal-<br \/>\n9. Prayer-<br \/>\n10. Amount of demand in dispute, if any &#8211;<br \/>\nParticulars<br \/>\nof demand\/<br \/>\nParticulars<br \/>\n\/refund if<br \/>\nCentral<br \/>\ntax<br \/>\nState\/<br \/>\nIntegrated<br \/>\nCess<br \/>\n\/UT tax<br \/>\ntax<br \/>\nany<br \/>\nAmount<br \/>\nof<br \/>\na) Tax\/Cess<br \/>\nb) Interest<br \/>\nPlace:<br \/>\nDate:<br \/>\ndemand c) Penalty<br \/>\ncreated<br \/>\nif any<br \/>\n(A)<br \/>\ncharges<br \/>\nd) Fees<br \/>\ne) Other<br \/>\na) Tax\/Cess<br \/>\nAmount<br \/>\nb) Interest<br \/>\nunder<br \/>\nc) Penalty<br \/>\ndispute<br \/>\nd) Fees<br \/>\n(B)<br \/>\ne) Other<br \/>\ncharges<br \/>\nTotal amount<br \/>\nSignature><br \/>\nName of t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>e rule 110(1)]<br \/>\nAppeal to the Appellate Tribunal<br \/>\nNumber-<br \/>\nDate-<br \/>\n5. Name and Address of the Authority passing the order appealed against &#8211;<br \/>\n6. Date of communication of the order appealed against &#8211;<br \/>\n7. Name of the representative &#8211;<br \/>\nDesignation:<br \/>\nJurisdiction:<br \/>\nDisputed<br \/>\nAmount<br \/>\n10<br \/>\nDetermined<br \/>\nAmount<br \/>\n11<br \/>\nOFFICIAL GAZETTE<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\nSERIES I No. 13<br \/>\n8. Details of the case under dispute:<br \/>\n(i) Brief issue of the case under dispute<br \/>\n(ii) Description and classification of goods\/services in dispute<br \/>\n(iii) Period of dispute<br \/>\n(iv) Amount under dispute:<br \/>\nDescription<br \/>\na) Tax\/Cess<br \/>\nb) Interest<br \/>\nc) Penalty<br \/>\nd) Fees<br \/>\n30TH JUNE, 2017<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nIntegrated tax<br \/>\nCess<br \/>\ne) Other charges<br \/>\n(v) Market value of seized goods<br \/>\n9. Whether the appellant wishes to be heard in person?<br \/>\n10. Statement of facts<br \/>\n11. Grounds of appeal<br \/>\n12. Prayer<br \/>\n13. Details of demand created, disputed and admitted<br \/>\nParticulars<br \/>\nParticulars<br \/>\nof demand<br \/>\nCentral<br \/>\ntax<br \/>\nState\/<br \/>\n\/UT tax<br \/>\nIntegrated<br \/>\ntax<br \/>\nCess<br \/>\nTotal amount<br \/>\nAmount a) Tax\/Cess<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\/UT tax<br \/>\nCredit<br \/>\nLedger<br \/>\nCash Ledger<br \/>\n4.<br \/>\nCESS<br \/>\nCredit<br \/>\nLedger<br \/>\n(c) Interest, penalty, late fee and any other amount payable and paid:<br \/>\nSr.<br \/>\nAmount payable<br \/>\nDebit<br \/>\nAmount paid<br \/>\nNo. Description Integrated<br \/>\nCentral<br \/>\nState\/<br \/>\nentry<br \/>\nIntegrated Central<br \/>\nCESS<br \/>\ntax<br \/>\ntax<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n\/UT tax<br \/>\n5<br \/>\nNo.<br \/>\ntax<br \/>\ntax<br \/>\nState\/<br \/>\n\/UT tax<br \/>\nCESS<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\n1. Interest<br \/>\n2. Penalty<br \/>\n3. Late fee \u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac\u00c3\u00a2\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009c\u00c2\u00ac<br \/>\n4.<br \/>\n(specify)<br \/>\nI, , hereby solemnly affirm and declare that the information given<br \/>\nhereinabove is true and correct to the best of my knowledge and belief and nothing has been<br \/>\nconcealed therefrom.<br \/>\nPlace:<br \/>\nDate:<br \/>\nName of the Applicant:<br \/>\nDesignation\/Status:<br \/>\nForm GST APL-06<br \/>\n[See rule 110(2)]<br \/>\nCross-objections before the Appellate Tribunal<br \/>\nunder sub-section (5) of section 112<br \/>\nSr. No.<br \/>\n1.<br \/>\nAppeal No. &#8211;<br \/>\n2.<br \/>\n3.<br \/>\n4.<br \/>\nGSTIN\/Temporary ID\/UIN-<br \/>\nName of the appellant-<br \/>\nPermanent address of the appellant-<br \/>\n986<br \/>\nParticulars<br \/>\nDate of filing &#8211;<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n5.<br \/>\nAddress <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> person other than the Commissioner of State\/UT<br \/>\ntax\/Central tax<br \/>\n(i) Name of the Adjudicating Authority-<br \/>\n(ii) Order Number and date of Order-<br \/>\n(iii) GSTIN\/UIN\/Temporary ID-<br \/>\n(iv) Amount involved:<br \/>\nHead<br \/>\nIntegrated tax<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nCess<br \/>\n15<br \/>\nDetails of payment<br \/>\nHead<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nIntegrated tax<br \/>\nCess<br \/>\nTax<br \/>\nInterest<br \/>\nPenalty<br \/>\nRefund<br \/>\nTotal<br \/>\nTax<br \/>\nInterest<br \/>\nPenalty<br \/>\nRefund<br \/>\nTotal<br \/>\n16<br \/>\n(i)<br \/>\nTotal<br \/>\nIn case of cross-objections filed by the Commissioner State\/UT tax\/Central tax:<br \/>\nAmount of tax demand dropped or reduced for the period of<br \/>\ndispute<br \/>\n(ii)<br \/>\nAmount of interest demand dropped or reduced for the<br \/>\nperiod of dispute<br \/>\n(iii)<br \/>\nAmount of refund sanctioned or allowed for the period of<br \/>\ndispute<br \/>\n(iv)<br \/>\nWhether no or lesser amount imposed as penalty<br \/>\nTOTAL<br \/>\n17<br \/>\nReliefs claimed in memorandum of cross-objections.<br \/>\n987<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n18<br \/>\nGrounds of Cross objection<br \/>\nVerification<br \/>\nI,<br \/>\nis stated above is true to the best of my information and belie<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>\nParticulars<br \/>\nof demand,<br \/>\nParticulars<br \/>\nCentral<br \/>\ntax<br \/>\nState\/<br \/>\n\/UT tax<br \/>\nIntegrated<br \/>\ntax<br \/>\nCess<br \/>\nTotal amount<br \/>\nif any<br \/>\nAmount<br \/>\nof<br \/>\na) Tax\/Cess<br \/>\nb) Interest<br \/>\ndemand<br \/>\nc) Penalty<br \/>\ncreated, d) Fees<br \/>\n988<br \/>\nSERIES I No. 13<br \/>\nif any<br \/>\n(A)<br \/>\ne) Other<br \/>\nPlace:<br \/>\nDate:<br \/>\nOFFICIAL GAZETTE<br \/>\ncharges<br \/>\na) Tax\/Cess<br \/>\nAmount<br \/>\nb) Interest<br \/>\nunder<br \/>\nc) Penalty<br \/>\ndispute<br \/>\nd) Fees<br \/>\n(B)<br \/>\ne) Other<br \/>\ncharges<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n30TH JUNE, 2017<br \/>\n| Signature:<br \/>\nName of the Officer:<br \/>\nDesignation:<br \/>\nJurisdiction:<br \/>\nForm GST APL &#8211; 08<br \/>\n[See rule 114(1)]<br \/>\nAppeal to the High Court under section 117<br \/>\n-Taxable person\/Government of<br \/>\n1. Appeal filed by<br \/>\n2. GSTIN\/Temporary ID\/UIN-<br \/>\nName of the appellant\/officer-<br \/>\n3. Permanent address of the appellant, if applicable-<br \/>\n4. Address for communication-<br \/>\n5. Order appealed against<br \/>\nNumber<br \/>\nDate-<br \/>\n6. Name and Address of the Appellate Tribunal passing the order appealed against-<br \/>\n7. Date of communication of the order appealed against-<br \/>\n8. Name of the representative<br \/>\n9. Details of the case under dispute:<br \/>\n(i) Brief issue of the case un<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> have been furnished:- Yes\/No<br \/>\n5. Amount of tax credit carried forward in the return filed under existing laws:<br \/>\n(a) Amount of Cenvat credit carried forward to electronic credit ledger as central tax (Section 140(1)<br \/>\nand Section 140(4)(a))<br \/>\nSl. No.<br \/>\nRegistration No.<br \/>\nunder existing law<br \/>\n(Central Excise and<br \/>\nService Tax)<br \/>\nTax period to<br \/>\nwhich the last<br \/>\nreturn filed under<br \/>\nthe existing law<br \/>\npertains<br \/>\nDate of filing of<br \/>\nthe return<br \/>\nspecified in<br \/>\nColumn No. 3<br \/>\nBalance cenvat<br \/>\ncredit carried<br \/>\nforward in the<br \/>\nsaid last return<br \/>\nCenvat Credit<br \/>\nadmissible as ITC of<br \/>\ncentral tax in<br \/>\naccordance with<br \/>\ntransitional<br \/>\nprovisions<br \/>\n1<br \/>\nTotal<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n(b) Details of statutory forms received for which credit is being carried forward<br \/>\nPeriod: 1st Apr 2015 to 30th June 2017<br \/>\nTIN of Issuer<br \/>\nC-Form<br \/>\nTotal<br \/>\nF-Form<br \/>\nTotal<br \/>\nH\/I-Form<br \/>\nTotal<br \/>\n990<br \/>\nName of Issuer<br \/>\nSr. No. of Form<br \/>\nAmount<br \/>\n6<br \/>\nApplicable VAT Rate<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(c) Amount of tax credit carried forward to electronic credit l<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>igible cenvat unavailed<br \/>\ncenvat credit<br \/>\nunder<br \/>\ncredit availed existing<br \/>\nunder under<br \/>\nlaw<br \/>\nexisting existing (admissible<br \/>\nlaw<br \/>\nlaw as ITC of<br \/>\ncentral tax)<br \/>\n(9-10)<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n10<br \/>\n11<br \/>\nTotal<br \/>\n(b) Amount of unavailed input tax credit carried forward to electronic credit ledger as State\/UT tax<br \/>\n(For all registrations on the same PAN and in the same State)<br \/>\nSr.<br \/>\nNo.<br \/>\nInvoice\/<br \/>\n\/Docu-<br \/>\nment<br \/>\nNo.<br \/>\nInvoice\/registration<br \/>\n\/docu-<br \/>\nment<br \/>\nDate<br \/>\nNo.<br \/>\nunder<br \/>\nexisting<br \/>\nlaw<br \/>\nSupplier&#39;s Recipients&#39;<br \/>\nregistration<br \/>\nNo.<br \/>\nunder<br \/>\nexisting<br \/>\nlaw<br \/>\nDetails<br \/>\nregarding<br \/>\ncapital goods<br \/>\non which<br \/>\ncredit is not<br \/>\navailed<br \/>\nTotal<br \/>\neligible<br \/>\nVAT<br \/>\n[and ET]<br \/>\nTotal VAT<br \/>\n[and ET]<br \/>\nTotal VAT<br \/>\n[and ET]<br \/>\ncredit<br \/>\navailed<br \/>\ncredit<br \/>\nunavailed<br \/>\nunder<br \/>\ncredit<br \/>\nexisting law<br \/>\nTaxes<br \/>\npaid<br \/>\nValue VAT<br \/>\nunder<br \/>\nexisting<br \/>\nlaw<br \/>\nunder<br \/>\nexisting<br \/>\nlaw<br \/>\n(admissible<br \/>\n[and<br \/>\nET]<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\nas ITC of<br \/>\nState\/UT tax)<br \/>\n(8-9)<br \/>\n10<br \/>\n\u00c3\u00a2\u00cb\u00c5\u0093\u00c2\u0090 Total<br \/>\n991<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n7. Details of the inputs held in stock in terms of sections 140(3), 140(4)(b), 14<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>es\/documents evidencing<br \/>\npayment of tax carried forward to electronic credit ledger as SGST\/UTGST under sections 140(3),<br \/>\n140(4)(b) and 140(6)<br \/>\nDetails of inputs in stock<br \/>\nDescription Unit<br \/>\nQty<br \/>\nValue<br \/>\nVAT [and<br \/>\nEntry Tax]<br \/>\npaid<br \/>\nTotal input<br \/>\ntax credit<br \/>\nclaimed<br \/>\nunder earlier<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\nlaw<br \/>\n6<br \/>\nTotal input tax<br \/>\ncredit related to<br \/>\nexempt sales not<br \/>\nclaimed under<br \/>\nearlier law<br \/>\nTotal Input tax<br \/>\ncredit<br \/>\nadmissible as<br \/>\nSGST\/UTGST<br \/>\n7<br \/>\n8<br \/>\nInputs<br \/>\nInputs contained in semi-finished and finished goods<br \/>\n(d) Stock of goods not supported by invoices\/documents evidencing payment of tax [credit in terms<br \/>\nof rule 117 (4)] (To be there only in States having VAT at single point)<br \/>\nDetails of inputs in stock<br \/>\nDescription Unit<br \/>\nQty<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\nValue<br \/>\n4<br \/>\nTax paid<br \/>\n5<br \/>\n992<br \/>\nDetails of description and quantity of inputs\/input services as well as date of receipt of goods or<br \/>\nservices (as entered in books of accounts) is also required.<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n8. Details of transfer of cenvat cr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>allan No. Challan Date<br \/>\n(inputs\/semi-<br \/>\n-finished\/finished)<br \/>\nHSN<br \/>\nDescription<br \/>\nDetails of goods with job-worker<br \/>\nQuantity<br \/>\nUnit<br \/>\nValue<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\nGSTIN of Manufacturer<br \/>\nTotal<br \/>\n10. Details of goods held in stock as agent on behalf of the principal under section 142 (14) of the SGST<br \/>\nAct<br \/>\na. Details of goods held as agent on behalf of the principal<br \/>\nSr. No.<br \/>\nGSTIN of Principal<br \/>\n1<br \/>\n2<br \/>\nDetails of goods with Agent<br \/>\nDescription<br \/>\n3<br \/>\nUnit<br \/>\n4<br \/>\nQuantity<br \/>\n5<br \/>\nValue<br \/>\n6<br \/>\nInput Tax to be taken<br \/>\n7<br \/>\nb. Details of goods held by the agent<br \/>\nSr. No. GSTIN of Principal<br \/>\n1<br \/>\n2<br \/>\nDetails of goods with Agent<br \/>\nDescription<br \/>\n3<br \/>\nUnit<br \/>\n4<br \/>\nQuantity<br \/>\n5<br \/>\nValue<br \/>\n6<br \/>\nInput Tax to be taken<br \/>\n7<br \/>\n993<br \/>\nSERIES I No. 13<br \/>\n_<br \/>\nGOVT. OF GOA<br \/>\nOFFICIAL GAZETTE<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n11. Details of credit availed in terms of Section 142 [11 (c)]<br \/>\nService Tax<br \/>\nSr.<br \/>\nRegistration<br \/>\nRegistration<br \/>\nNo.<br \/>\nNo. of VAT<br \/>\nNo.<br \/>\n1<br \/>\n2<br \/>\nInvoice\/document<br \/>\nNo.<br \/>\n3<br \/>\n4<br \/>\nTotal<br \/>\nInvoice\/<br \/>\n\/document<br \/>\ndate<br \/>\n5<br \/>\nTax Paid<br \/>\n6<br \/>\n30TH JUNE, 2017<br \/>\nVAT paid taken as SGST<br \/>\nCredit or Service Tax paid<br \/>\nas Central Tax Credit<br \/>\n7<br \/>\nGSTIN No. of\n<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ue<br \/>\nCentral Integrated<br \/>\nTax<br \/>\nTax<br \/>\nITC<br \/>\nQty.<br \/>\nallowed<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n5. Credit on State Tax on the stock mentioned in 4 above (To be there only in States having VAT at<br \/>\nsingle point)<br \/>\nOpening stock for the tax period<br \/>\nOutward supply made<br \/>\nClosing balance<br \/>\nHSN (at 6<br \/>\ndigit level)<br \/>\n1<br \/>\nState Integrated<br \/>\nUnit<br \/>\nQty.<br \/>\nQty.<br \/>\nValue<br \/>\nTax<br \/>\ntax<br \/>\nITC<br \/>\nallowed<br \/>\nQty.<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\nVerification (by authorised signatory)<br \/>\nI hereby solemnly affirm and declare that the information given hereinabove is true and correct to the<br \/>\nbest of my knowledge and belief and nothing has been concealed therefrom.<br \/>\nPlace<br \/>\nDate<br \/>\nSignature<br \/>\nName of Authorised Signatory.<br \/>\nDesignation\/Status&#8230;.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\n994<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\nNotification<br \/>\n38\/1\/2017-Fin(R&#038;C)(6)<br \/>\nIn exercise of the powers conferred by sub-section (3) of section 1 of the Goa Goods and<br \/>\nServices Tax Act, 201<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>ntioned in the corresponding entry in column<br \/>\n(3) of the said Table:\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d<br \/>\nSerial Number<br \/>\nSection<br \/>\nTable<br \/>\n(1)<br \/>\n(2)<br \/>\n1.<br \/>\n2.<br \/>\nSub-section (1) of section 50<br \/>\nSub-section (3) of section 50<br \/>\n3.<br \/>\n4.<br \/>\nSub-section (12) of section 54<br \/>\nSection 56<br \/>\n5.<br \/>\nProviso to section 56<br \/>\nRate of interest (in per cent)<br \/>\n(3)<br \/>\n18<br \/>\n24<br \/>\n6<br \/>\n6<br \/>\n9<br \/>\nThis notification shall come into force with effect from the 1st day of July, 2017.<br \/>\nBy order and in the name of the Governor of Goa.<br \/>\nSushama D. Kamat, Under Secretary, Finance (R&#038;C).<br \/>\nPorvorim, 30th June, 2017.<br \/>\nDepartment of Commercial Taxes<br \/>\nNotification<br \/>\nCCT\/26-2\/2017-18\/1\/1240<br \/>\nIn exercise of the powers conferred by sub-rule (1) of rule 26 of the Goa Goods<br \/>\nand Services Tax Rules, 2017 (hereinafter referred to as the &#8220;said Rules&#8221;), the<br \/>\nCommissioner of State Tax hereby notifies the following modes of verification, for<br \/>\nthe purpose of the said rule, namely.\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2<br \/>\n995<br \/>\nSERIES I No. 13<br \/>\nOFFICIAL GAZETTE GOVT. OF GOA<br \/>\n(EXTRAORDINARY No. 3)<br \/>\n_<br \/>\n30TH JUNE, 2017<br \/>\n(i) Aadhaar based Electronic Verification Cod<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=120740\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>notifies the rate of the state tax.38\/1\/2017-Fin(R&#038;C)(01\/2017-Rate) Dated:- 21-6-2017 Goa SGSTGST &#8211; StatesGoa SGSTGoa SGSTNotification 38\/1\/2017-Fin(R&#038;C)(2) Dated: 21.06.2017 Notification 38\/1\/2017-Fin(R&#038;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, &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6196\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;notifies the rate of the state tax.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6196","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6196","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6196"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6196\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}