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TMI BlogAmendments in the Government Notification No. 38/1/2017 Fin(R&C) (11/2017-Rate) dated the 30th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government notification No. 38/1/2017 F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commerc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstituted, namely:- "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y:- '(i) manufacture of handicraft goods. Explanation.- The expression "handicraft goods" shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.'. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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