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

In Schedule 'C' appended to the said Act, for the existing entries against serial numbers (3) and (4), the following entries shall be respectively substituted, namely:-

"(3) Motor spirit which is commonly known as petrol including ethanol blended petrol,-

(a) sold by public sector as well as private sector oil marketing companies to their authorized retail outlets within the State ...................20%.

(b) sold in the circumstances other than mentioned in clause (a) above ...............20%.

(4) High Speed Diesel Oil (HSD) ..................18%. ".

This Notification shall come into force on the 15th day of June, 2019.

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

Sushama D. Kamat,

Under Secretary (R&C).