The Government of Goa on June 15, 2023, issued a notification to amend the Goa Value Added Tax Act, 2005.
The amendment has been made-
In Schedule ‘C’ appended to the said Act,
•(i) For the existing entry against serial number (5), the following entry shall be substituted, namely:— “(5) Piped Natural Gas supplied by Authorized CGD entity through CGD Network. 4%”;
•(ii) for the existing entry against serial number (6), the following entry shall be substituted, namely:— “(6) Piped Natural Gas supplied by other than CGD Network. 12.5%”;
•(iii) for the existing entry at serial number (7), the following entry shall be substituted, namely:— “(7) Natural Gas other than covered by entries (5) and (6) above. 4%”;
[Notification No. 38/1/2017-Fin(R&C)/3536]
