In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby appoints the 1st day of July, 2017, as the date from which provisions of serial numbers 2(i), 2(ii), 2(iii), 2(iv), 2(v), 2(vi), 2(vii) and 2(viii) of Notification No. 38/1/2017-Fin(R&C)(13)/2357 dated the 13th September, 2017, published in the Extraordinary Official Gazette, Series I No. 24 dated the 14th September, 2017 (hereinafter referred to as the "said Notification"), shall be deemed to have come into force and the 1st day of February, 2018, as the date from which the provisions of serial numbers 2(ix) and 2(x) of the said notification, shall come into force.

By order and in the name of the

Governor of Goa.

Sushama D. Kamat,

Under Secretary, Finance (R&C).