In exercise of the powers conferred by sub-sections (1), sub-sections (3), and subsection (4) of section 9, sub-section (1) 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, and in supersession of notification No., 38/1/2017-Fin(R&C)( 15/2021-Rate)2084, dated the 30th November, 2021, published in the Extraordinary Official Gazette, Series I No. 36, dated the 2nd December, 2021, hereby makes the following amendments in the Government notification 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, 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.

2. This notification shall come into force on 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).