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THE GOA VALUE ADDED TAX ACT 2005 NOTIFICATIONS
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Body Notification No. 4/5/2005-Fin(R&C)(120) Dated 31st March, 2015.

Read: Government Notification No. 4/5/2005- -Fin(R&C)(44) dated 7-12-2007, published in the Official Gazette, Extraordinary No. 3, Series II No. 36 dated 10-12-2007.

In pursuance of entry (54) of Schedule 'B' appended to the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005), read with Section 21 of the General Clauses Act, 1897 (Act 10 of 1897), the Government of Goa hereby amends the Government Notification No. 4/5/2005-Fin (R&C) (44) dated 7-12-2007, published in the Official Gazette, Extraordinary No. 3, Series II No. 36 dated 10-12-2007 (hereinafter referred to as the "said Notification" as follows, namely:-

In the Annexure to the said Notification,-

(i) against entry at serial number 92), in column 3, for the expression "Cellular phones." the expression "Cellular phones costing not more than Rs. 12,000/- per phone." shall be substituted;

(ii) against entry at serial number 93), in column 3, for the expression "CDMA phones." the expression "CDMA phones costing not more than Rs.12,000/- per phone." shall be substituted.

This Notification shall come into force with effect from the 1st day of April, 2015.

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

Ajit S. Pawaskar,

Under Secretary, Finance (R&C).