In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) (hereinafter referred to as the "said Act" and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedules 'B' and 'E' appended to the said Act, as follows, namely:-
(I) In Schedule 'B' appended to the said Act, after entry at serial number (162), the following entry shall be inserted, namely:-
"(163) Sanitary napkins and diapers including adult diapers."
(II) In Schedule 'E' appended to the said Act, for the existing entry at serial number (5), the following entries shall be substituted, namely:-
This Notification shall come into force with effect from the 1st day of November, 2015.
By order and in the name of the Governor of Goa.
Ajit S. Pawaskar,
Under Secretary, Finance
(R&C).