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THE GOA GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification 38/1/2017-Fin(R&C)(224)/188, Dated, 31st March, 2022

In exercise of the powers conferred by subsection (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 No. 38/1/2017-Fin(R&C)(95) dated the 8th March, 2019, published in the Official Gazette, Extraordinary No. 2, Series I, No. 49 dated the 8th March, 2019, namely:-

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely:-

"4. 6815 Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks
5. 6901 00 10 Bricks of fossil meals or similar siliceous earths
6. 6904 10 00 Building bricks
7. 6905 10 00 Earthen or roofing tiles".

2. This notification shall come into force on the 1st day of April, 2022.

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

Pranab G. Bhat,

Under Secretary, Finance (R & C).