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 referred to as the "said act"), and all other powers enabling it in this behalf, the Government of Goa hereby amends Schedule 'D' appended to the said Act, as follows, namely:-

In Schedule 'D' appended to the said Act, after the entry at serial number (47), the following entry shall be inserted, namely:-

"(47A) Unmanufactured tobacco covered under heading No. 24.01 of Chapter 24 of the First Schedule appended to the Central Excise Tariff Act, 1985 (5 of 1986) and Beedies".

This notification shall come into force with immediate effect.

By order and in the name of Governor of Goa.