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 Schedules 'B' and 'C' appended to the said Act, as follows, namely:-

I. In Schedule 'B' appended to the said Act, after entry at serial number (32), the following entry shall be inserted, namely:-

"(32A) Country liquor as defined in the Goa Excise Duty Act, 1964 (Act 5 of 1964).";

II. In Schedule 'C' appended to the said Act,-

(i) against serial number (2), the existing entry thereof in column (2) and figures thereof in column (3) shall be omitted;

(ii) against serial number (5), in column (3), for the figures "22%", the figures "20%" shall be substituted.

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