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 Schedule "G" appended to the said Act, as follows, namely:-

In Schedule "G" appended to the said Act,-

(i) the existing entries at serial number (5) and (6), shall be re-numbered as serial number (6) and (7) respectively and for entry at serial number (6) as so re-numbered, the following entry shall be substituted, namely:-

"(6) Any other Petroleum Products not specifically described hereinabove or in any of the Schedules appended hereto other than Kerosene Oil, Liquefied Petroleum Gas, substitute furnace fuel including low sulphur heavy stock, Naphtha and Lubricating Oil and Grease."

(ii) before entry at serial number (6), as so re-numbered, the following entry shall be inserted, namely:-

"(5) Furnace Oil".

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

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