In exercise of the powers conferred by section (3) of section 11 of the Goa Goods and Services Tax, 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, hereby makes the following further amendment in the Government notification No. 38/1/2017-Fin (R&C)(11/2017-Rate) dated 30th June, 2017 published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017.

In the said notification, in the Table, against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely:-

"Explanation.- For the purposes of this entry, the term "bus body building" shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tarriff Act, 1975."

This notification shall deemed to have come into force with effect from 22-11-2019.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).