In exercise of the powers conferred by sub-section (3) of section 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the Government notification No. 38/1/2017-Fin(R&C)(11/2017-Rate), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-

"Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India".

2. The existing Explanation in the above items shall be renumbered as Explanation 1.

3. This notification shall come into force on the 1st day of January, 2019.

By order and in the name of the Governor of Goa.

Michael M. D'Souza, Addl. Secretary, Finance.