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 the Schedule 'C'. and Schedule 'D' appended to the said Act, as follows, namely:-

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

(i) against serial number (4), in column (3), for the figures "21%", the figures "19%" shall be substituted

(ii) against serial number (8), in column (3), for the figures "22%", the figures "20%" shall be substituted.

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

(i) after the entry at serial number (50), the following entry shall be inserted, namely:.

"(51) Liquified Petroleum Gas for Domestic use".

This Notification shall come into force with immediate effect.

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