TaxTMI 
TaxTMI 
Amendments in the Government Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30th June, 2017
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Government notification No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated 30th June, 2017, published in the Extraordinary, Official Gazette No. 3, Ser....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely:- (a) any factory registered und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e entries relating thereto, the following serial number and entries shall be inserted namely:- (1) (2) (3) (4) (5) "23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) in serial number 41, for the entry in column (3), the following entry shall be substituted, namely:- "Upfront amount (called as premium, salami, cost, price, development c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....articipation by way of equity or control, to carry out any function entrusted to a Municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution. (zfa) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Gov....