Restriction on refund of unutilised input tax credit for specified goods where input tax rate exceeds output tax rate.
Notification prohibits refund of unutilised input tax credit where credit accumulated due to inputs being taxed at a higher rate than output supplies (excluding nil-rated or fully exempt supplies) for specified goods listed by tariff item and description, applies First Schedule interpretation rules of the Customs Tariff Act to identify those goods, and takes effect from the notified commencement date.

Customs reference update: replaces Sea Customs Act citations with Customs Act and clarifies integrated tax and cess exemption.
Amends Notification No. 3/57 Customs by substituting references to the Sea Customs Act with references to the Customs Act, 1962 and by replacing the phrase describing additional duty with wording referring to the whole of the integrated tax and the goods and services compensation cess leviable under the relevant provisions; updates table cross references to the corresponding section of the Customs Act and aligns the principal exemption notification with current tax nomenclature.

Reverse charge: recipients must pay state tax on specified intra state supplies including cashew, tobacco, silk yarn and lotteries.
The notification specifies certain goods for which State tax is payable on reverse charge under section 9(3): cashew nuts (0801), bidi wrapper leaves (1404 90 10), tobacco leaves (2401) supplied by agriculturists to any registered person; silk yarn (5004-5006) manufactured from raw silk or cocoons supplied to any registered person; and supply of lottery by government entities to lottery distributors or selling agents. It applies tariff interpretation rules from the Customs Tariff First Schedule and defines the lottery distributor/selling agent by reference to the Lotteries (Regulation) Rules, 2010, effective from 1 July 2017.

Re-import exemption for aircraft engines and parts: customs duty limited to customs payable on cost of repair.
The notification grants a re-import exemption for aircraft engines and specified parts, limiting customs duty and integrated tax relief to amounts in excess of the customs duty payable on the cost of repair (including material, labour, insurance and freight). It applies where parts fail abroad and are returned, where stand-by parts are returned unused, and where parts lent abroad by an Indian company are re-imported; the concession is subject to conditions and procedural requirements laid down by the Government and supersedes the earlier notification.

Interest rates under Goa GST Act fixed for defaults, delayed refunds and recovery; effective from notified date.
Prescribes annual interest rates under the Goa Goods and Services Tax Act, 2017 for specified provisions: delayed payment interest under section 50(1), enhanced interest under section 50(3), interest on delayed refunds under section 54(12), interest under section 56, and the proviso to section 56. Rates differ by statutory category and were fixed by the Government of Goa on the Council's recommendation. The notification takes effect from the commencement date stated in the instrument.

Registration deemed granted when certificate not provided within prescribed period; electronic verification accepted for GST filings.
Rules permit certificates and filings to be duly signed or verified through electronic verification code and replace Board authorisation with Commissioner authorisation for alternate verification modes. If a registration certificate is not made available on the common portal within the prescribed period after required particulars are furnished and no notice issued, registration is deemed granted and the certificate, duly signed or EVC verified, must be made available. Form GST REG 12 response time is extended and "GSTIN" replaces "Provisional ID" in registration forms; composition categories in Form GST CMP 04 are revised and invoice issuance without supply is specified as a contravention.

Commencement of GST provisions: specified sections to come into force on 1 July 2017 by notification.
Designates 1st July 2017 as the effective date for the commencement by notification of specified sections of the Goods and Services Tax Act, listing ranges of sections to come into force and explicitly excluding the provisos to sub section (9) of sections 42 and 43.

Electronic commerce operator liability: to pay intra state GST for specified passenger transport and accommodation services under Goa notification.
Notification designates the electronic commerce operator as liable to pay tax on intra State supplies of passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and of accommodation in hotels and similar lodging, except where the supplier through the electronic commerce operator is required to register under the State GST registration provision; it defines "radio taxi" and adopts Motor Vehicles Act meanings for specified vehicle types and specifies the commencement date.

Tax refund entitlement for diplomatic missions and international organisations subject to certificates, undertakings, reciprocity, and conditions on goods.
Specified international organisations and foreign diplomatic missions or consular posts may claim refund of state tax on supplies of goods or services subject to documentary conditions: a certificate from the international organisation confirming official use; for diplomatic missions, a Protocol Division certificate based on reciprocity, an undertaking for services, a certification for goods confirming use and a three-year non-disposal condition, repayment on breach, and cessation of refunds upon withdrawal of the Protocol Division certificate.

No refund of unutilised input tax credit on specified services restricts refund claims under GST, effective from the notified commencement.
Notifies that no refund of unutilised input tax credit shall be allowed under the refund provision of the Goa Goods and Services Tax framework in respect of the supply of services specified in sub item (b) of item 5 of Schedule II, establishing a restriction on refund entitlement for that category of services and prescribing the notification's commencement.

Public authority activities related to Panchayat functions excluded from supply classification under Goa GST notification.
The Government of Goa notifies that activities undertaken by Central, State or local authorities while acting as public authorities, specifically services relating to functions entrusted to a Panchayat, shall be treated neither as supply of goods nor supply of service under the Goa GST framework.

Reverse charge on state GST for specified service categories shifts tax liability to the recipient in the taxable territory.
The notification prescribes that the reverse charge mechanism under section 9 of the Goa GST Act applies to the whole of state tax for specified service categories supplied within the taxable territory, identifying suppliers and the recipients who must pay tax. Covered services include GTA transportation of goods by road, legal representation and legal services to business entities, arbitral tribunal services, sponsorships, specified government services to business entities (with exclusions), director-to-company services, insurance agent services, recovery agent services, and transfer or licensing of copyright to publishers and producers. Clarifying explanations define recipient treatment and cross-reference GST Acts.

Service Tax Exemption: intra state services placed at nil rate under Goa GST, subject to specified category conditions.
Exempts intra State supplies of specified services from state tax by prescribing the applicable state tax rate as Nil for the listed service categories, subject to entry wise conditions and exclusions. The notification identifies services by Chapter/Heading/Service Code, includes provisos excluding certain sub categories (for example specified transport, commercial renting, or high value rentals), and supplies detailed definitions to delimit eligibility. Issued under sub section (1) of section 11 of the Goa GST Act, the notification takes effect from the date stated and limits exemption application according to the conditions in the Table.

State tax on intra State services notified with specified rates, input tax credit conditions and special valuation rules.
Notification under the Goa Goods and Services Tax Act, 2017 prescribing state tax rates and conditions for intra State supplies of services by reference to an annexed classification scheme. It lists headings and service groups with corresponding rates and conditions, including requirements that input tax credit on goods or services used in supplying certain services must not have been taken (with reversal rules), special valuation rules for construction involving land and for lotteries, interpretive rules for headings and defined terms, effective from 1 July 2017.

Exemption for intra State second hand goods: registered dealers receiving from unregistered suppliers relieved from state tax under applicable GST provision.
Exempts intra State supplies of second hand goods received by registered persons dealing in buying and selling of second hand goods from state tax where those registered persons pay tax on the value of outward supplies as determined under the GST valuation rule, provided the supplier is not registered; relief from the whole of the state tax is accorded under the applicable provision of the Goa Goods and Services Tax Act, effective 1 July 2017.

GST exemption for intra State supplies to TDS deductors relieves state tax when supplier is unregistered.
Exemption applies to intra State supplies received by a TDS deductor from an unregistered supplier, relieving those supplies from State tax provided the recipient is not otherwise liable to registration except as a deductor.

Exemption for intra-State supplies: state tax waived on receipts from unregistered suppliers, subject to a daily aggregate threshold.
Exemption applies to intra State supplies of goods or services received by a registered person from unregistered suppliers, relieving the recipient from the whole of the state tax leviable under the Goa Goods and Services Tax Act, 2017, provided the aggregate value of such supplies received from any or all unregistered suppliers does not exceed the prescribed daily threshold; the exemption is in force from the commencement date specified in the notification.

GST exemption for specified defence canteen supplies: state tax not leviable on CSD and unit canteen transactions.
Exempts from the whole of the state tax leviable under the Goa Goods and Services Tax Act, 2017 supplies of goods consisting of: supplies by the CSD to Unit Run Canteens; supplies by the CSD to authorized customers; and supplies by Unit Run Canteens to authorized customers, with tariff references interpreted by applying the First Schedule rules, Section and Chapter Notes and General Explanatory Notes of the Customs Tariff Act, 1975.

Refund entitlement for Canteen Stores Department on state tax paid for inward supplies received for subsequent supply.
Specifies that the Canteen Stores Department is entitled to a refund equal to fifty per cent. of the applicable state tax paid on all inward supplies of goods received for the purpose of subsequent supply to Unit Run Canteens of the CSD or to its authorized customers, with the entitlement effective from the 1st day of July, 2017.

No refund of unutilised input tax credit where input tax exceeds output tax for listed textile and rail goods.
Notification declares that no refund of unutilised input tax credit shall be allowed where credit accumulation results from inputs being taxed at a higher rate than the output supplies (other than nil rated or fully exempt supplies), by specifying listed tariff items comprising various textile fabrics and railway-related goods; interpretation of tariff headings follows the First Schedule to the Customs Tariff Act, and the restriction takes effect from the notification's commencement date.