Amendment in Notification No. 38/1/2017-Fin(R&C)(12/2017-(Rate), dated the 30th June, 2017

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....(4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15 and Section 148 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 amendment to amend the Government notification 38/1/2017-Fin(R&C)(12/2....

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....nsured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. b. For the purposes of (a) above, family shall include all individuals insured as famil....

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....ze)'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include (i) an electronic commerce operator by whom the services of local delivery are provided, (ii) an electronic commerce operator through whom the services of local delivery are provided"; (ii) after clause (zfa), t....