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    <title>Supersession of the notification No. 38/1/2017-Fin(R&amp;C)(1/2017-(Rate), dated the 30th June, 2017</title>
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    <description>Goa applies State tax to intra-State supplies under seven schedule-based rate bands, classified by Customs tariff headings and product descriptions. Schedule I covers specified agricultural, food, medical, renewable-energy, mobility and other goods at 2.5 per cent, while Schedule II applies 9 per cent to listed manufactured goods and goods not placed elsewhere. Separate schedules govern specified beverages, vehicles, actionable claims, precious metals and stones, pan masala and tobacco. Classification follows Customs Tariff interpretative rules, and packaging, labelling, value and use conditions govern qualifying entries. The revised framework takes effect on 22 September 2025.</description>
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