In exercise of the powers conferred by the first proviso to sub-rule (1) of rule 23 of the Goa Value Added Tax Rules, 2005 and all other powers enabling it in this behalf, the Government of Goa hereby specifies the retail outlets, not owned by Oil Marketing Company, registered under the Goa Value Added Tax Act, 2005 (Act No. 9 of 2005) which have effected sales of High Speed Diesel Oil (HSD) and/or Motor Spirit (commonly known as petrol) including ethanol blended petrol purchased from dealers registered within the State of Goa, for the purpose of the said proviso.

This notification shall come into force on the 1st day of April, 2021.

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

Pranab G. Bhat,

Under Secretary, Finance (R&C).