Amendment in Notification No. 38/1/2017-Fin(R&C)(265)/3276 dated 30th September, 2023

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....on 15 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), read with Section 21 of the General Clauses Act, 1897 (Act 10 of 1897), the Government of Goa, on the recommendations of the Council, hereby amend the Government Notification No. 38/1/2017-Fin(R&C)(265)/3276 dated 30th September, 2023 published in the Extraordinary Official Gazette, Series I No. 26 dated 30th September, 2023 (h....

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....anufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (other than biris). 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion. 6 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion. Explanation.- For the purp....

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.... goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates; (e) "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First ....