Exempts the supplies of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive) - 38/1/2017-Fin(R&C)(02A/2022-Rate)/395 - Goa SGST

GOVERNMENT OF GOA Department of Finance Revenue Control Division Notification 38/1/2017-Fin(R C)(02A/2022-Rate)/395 In exercise of the powers conferred by sub-section (1) of section 9 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), notwithstanding anything contained in the Government Notification No. 38/1/2017-Fin(R C)(1/2017-Rate) dated 30th June, 2017, published in the Official Gazette, Extraordinary No. 3, Series I No. 13 dated 30th June, 2017, the Government of Goa, on the recommendations of the Council, hereby exempts the supplies of unintended waste generated during the production of fish meal (falling under heading 2301), except for fish oil, during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive). (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, had paragraph (1) been in force at all material times. By order and in the name of the Governor of Goa. Pranab G. Bhat, Under Secretary, Finance (R C). Porvorim, 7th June, 2022