In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Act 9 of 2005) (hereinafter called the "said Act"), and all other powers enabling it in this behalf, the Government of Goa hereby amends the entry against serial number (53) of Schedule 'B' appended to the said Act, as follows, namely:-

In the Schedule 'B' appended to the said Act, for the entry against serial number (53), the following entry shall be substituted, namely:- "Industrial inputs and packing materials as may be notified, subject to the production of declaration as prescribed".

This Notification shall come into force from the date of its publication in the Official Gazette.