The Government of Goa, on May 01, 2026, has issued amendments to the Government Notification under the provisions of the Goa Goods and Services Tax Act, 2017. The notification revises specific tariff entries in Schedule I, attracting 2.5% GST and Schedule III, attracting 20% GST, based on the recommendations of the GST Council.
Under Schedule I – 2.5%, the tariff classifications against Serial Nos. 150 and 151 have been substituted with revised entries “2202 99 21, 2202 99 29” and “22029931, 22029939” respectively. Similarly, under Schedule III – 20%, the tariff entries against Serial Nos. 2 and 3 have been amended to include revised classifications such as “2202 99 90, 2202 99 91, 2202 99 99”.
The amendments are intended to align GST rate applicability with updated Customs Tariff classifications for specified beverage products. The revised entries will come into force with effect from May 1, 2026.
[Notification No. 38/1/2017-Fin(R&C)(09/2025-Rate)]
