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 exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017):

This notification shall come into force with effect from the 1st day of July, 2017.

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 September, 2018.

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

Sushama D. Kamat,

Under Secretary,

Finance (R&C).