In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, and on being, satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification No. 38/1/2017--Fin(R&C)(11/2017-Rate) dated the 30th June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13, dated the 30th June, 2017, namely:-

2. In the said notification, in the Table, in serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely,-

"Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the State tax on service of description as

specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.";

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).