In exercise of the powers conferred by sub-section (3) and sub-section (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 amendment further to amend the Government notification 38/1/2017-Fin(R&C) (12/2017-(Rate), dated the 30th June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13 dated the 30th June, 2017, namely:-
In the said notification, in the Table,-
(A) after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-
(a) sale of platform tickets;
(b) facility of retiring rooms/waiting rooms;
(c) cloak room services;
(d) battery operated car services.
(B) in serial number 12,-
(i) in column (2), the words and figures "Heading 9963 or" shall be omitted;
(ii) in column (3), the Explanation shall be numbered as Explanation 1 thereof, and after Explanation 1 so re-numbered, the following Explanation shall be inserted, namely:-
"Explanation 2.- Nothing contained in this entry shall apply to,-
(a) accommodation services for students in student residences;
(b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.";
(C) after serial number 12 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
2. This notification shall come into force with immediate effect.
By order and in the name of the Governor of Goa.
Pranab G. Bhat,
Under Secretary, Finance (R & C).