In exercise of the powers conferred by section 148 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereinafter referred to as the said Act), the Government of Goa, on the recommendations of the Council, hereby rescinds the Government notification No. 38/1/2017-Fin(R&C)(255)/3219 dated the 30th August, 2023, published in the Extraordinary Official Gazette No. 2, Series I No. 22 dated the 31st August, 2023, except as respects things done or omitted to be done before such rescission.

2. This notification shall come into force from 1st day of January, 2024.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).