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<h1>Goa amends GST Act: Composition levy excludes suppliers of specified actionable claims u/s 10, effective October 1, 2023.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(34) dated November 23, 2017, under the Goa Goods and Services Tax Act, 2017. Effective October 1, 2023, the amendment specifies that the composition levy under section 10 of the Act will exclude registered persons supplying specified actionable claims as defined in clause (102A) of section 2 of the Act. This amendment was made on the recommendation of the Council and is issued by the Department of Finance, Revenue & Control Division, in the name of the Governor of Goa.