Ref.: 1) Notification No. 38/1/2017-Fin(R&C)(35)dated 5th January, 2018, published in the Official Gazette, Series II No. 41 dated 11th January, 2018.

2) Notification No. 38/1/2017-Fin(R&C)(53) dated 3rd April, 2018, published in the Extraordinary Official Gazette No. 3, Series II No. 52 dated 4th April, 2018.

The exercise of the powers conferred by Section 96 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) read with Rule 103 of the Goa Goods and Services Tax Rules, 2017, and in supersession of Government notifications referred above, except as regards things done or omitted to be done before such supersession, the Government of Goa hereby re-constitutes the Goa Authority for Advance ruling consisting of the following members, namely:-

(a) Additional Commissioner of State Tax, Goa State (in charge of Authority for Advance Ruling Section).

(b) Additional Commissioner, Central GST, Goa.

This Notification shall come into force with immediate effect.

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

Sushama D. Kamat,

Under Secretary, Finance (R&C)