THE GOA GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification 38/1/2017-Fin(R&C)(156), Dated, 10th July, 2020.

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, on the recommendations of the Council, hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-

1. (1) These rules may be called the Goa Goods and Services Tax (Seventh Amendment) Rules, 2020.

(2) They shall come into force with effect from the 01^st day of April, 2020.

2. In the Goa Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-

"Table

Sl. No.	Section under which composition levy is opted	Category of registered persons	Rate of tax
(1)	(1A)	(2)	(3)
1.	Sub-sections (1) and (2) section 10	Manufacturers, other than manufacturers of such of goods as may be notified by the Government	half per cent. of the turnover in the State or Union territory
2.	Sub-sections (1) and of section 10( 2)	Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II	two and a half per cent. of the turnover in the State or Union territory
3.	Sub-sections (1) and of section 10( 2)	Any other supplier eligible for composition levy under subsections (1) and (2) of section 10	half per cent. of the turnover of taxable supplies of goods and services in the State or Union territory
4.	Sub-section (2A) of section 10	Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10	three per cent. of the turnover of supplies of goods and services in the State or Union territory.''.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).