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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendments further to amend in the Government notification No. 38/1/2017-Fin(R&C)(11/2017- Rate), dated the 30th June, 2017, published in the Extraordinary Official Gazette No. 3, Series I No. 13, dated the 30th June, 2017, namely:-

In the said notification, in the TABLE,-

(i) against serial number 3,-

(1) in column (3), in the heading "Description of Service", in items (iii), (vi), (ix) and (x), for the words "Union territory, a local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

(2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

(3) in column (5), in the heading "Condition", the entries against items (iii), (vi), (vii), (ix) and (x), shall be omitted;

(ii) against serial number 26, in column (3), in the heading "Description of Service", in item (i), in clause (b), after the words, numbers, figures and brackets "Customs Tariff Act, 1975 (51 of 1975)" the words "except services by way of dyeing or printing of the said textile and textile products" shall be inserted.

2. This notification shall come into force with effect from the 1st day of January, 2022.

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

Pranab G. Bhat,

Under Secretary, Finance (R & C).