In exercise of the powers conferred by sub-section (2) of section 23 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following amendments in the Government notification of No. 38/1/2017-Fin(R&C)(33), dated the 23rd November, 2017, published in the Extraordinary Official Gazette, Series I No. 34, dated the 23rd November, 2017, namely:-

In the said notification, in the proviso, for the words, brackets, letters and figures "subclause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir", words, brackets and figures "the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section" shall be substituted.

2. This notification shall come into force with effect from the 1st day of February, 2019.

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

Sushama D. Kamat,

Under Secretary, Finance (R&C).