Supersede Notification No. 38/1/2017-Fin(R&C)(5)/2550, dated 28th June, 2017

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....Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), and in supersession of the notification No. 38/1/2017-Fin(R&C)(5)/2550, dated 28th June, 2017, published in the Extraordinary Official Gazette, Series I No. 13, dated the 29th June, 2017, except as things done or omitted to be done before such supersession, the Government of Goa, on the recommendati....

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....istered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, name....