In exercise of the powers conferred by sub-section (1) of section 11 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 in the Government Notification No. 38/1/2017-Fin(R&C)(8/2017-Rate) dated the 30th June, 2017, published in the Official Gazette, Series I No. 13, Extraordinary No. 3 dated the 30th June, 2017, namely:

In the said notification, the proviso under Paragraph 1 shall be omitted.

2. The exemption contained in the notification No. 38/1/2017-Fin(R&C)(8/2017-Rate), dated the 30th June, 2017, as amended by this notification shall apply to all registered persons till the 30th day of June, 2018.

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

Michael M. D'Souza,

Additional Secretary (Finance).