Govt. of Goa amends an older notification related to the exemptions on the intra-state supply of services

Nov 02, 2023 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Government of Goa on October 19, 2023, amended an older notification No. 38/1/2017-Fin (R&C) (12/2017-(Rate), dated June 30, 2017, related to the exemptions on the intra-State supply of services.

The following has been stated: -

•In the said notification, in Table, — (1) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely: —

3B Chapter Services provided Nil”; 99 to a Governmental Authority by way of- (a) water supply; (b) public health; (c) sanitation conservancy; (d) solid waste management; and (e) slum improvement and upgradation.

•Against serial number 6, in column (3), in item (a), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.

•Against serial number 7, in column (3), in the Explanation, in item (a), in sub-item (i), after the words “Department of Posts”, the words and brackets “and the Ministry of Railways (Indian Railways)” shall be inserted.

This notification shall come into force with effect from October 20, 2023.

The detailed notification is attached in the document given below.

[Notification No. 38/1/2017-Fin(R&C) (13/2023-Rate)/3743]


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