In exercise of the powers conferred by subjection (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 entry against serial number (3) item (a), the following entry shall be 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 authorised retail outlets within the State ..................27%.".

In Schedule 'C' appended to the said Act, for the existing entry against Serial Number (4), the following entry shall be substituted, namely:-

"(4) High Speed Diesel Oil (HSD)............... 23%.".

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.

Pranab G. Bhat,

Under Secretary, Finance (R&C).