In exercise of the powers conferred by sub-section (4) of section 5 of the Goa Value Added Tax Act, 2005 (Goa 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 Schedules 'B' and 'C' appended to the said Act, as follows, namely:-
I. In Schedule 'B' appended to the said Act, for the entry against serial number (69), the following entry shall be substituted, namely:-
II. In Schedule 'C' appended to the said Act,-
(i) against entry at serial number (15), in column (2), for the expression "CFL Bulbs and Tubes" the expression "CFL/LED Bulbs and Tubes" shall be substituted;
(ii) against entry at serial number (21), in column (3), for the figures "22%" the figures "25%" shall be substituted;
This notification shall come into force with immediate effect.
By order and in the name of the Governor of Goa.
Ajit S. Pawaskar,
Under Secretary, Finance
(R&C).