GOVERNMENT OF GOA
Department of Law & Judiciary
Legal Affairs Division
The Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), which has been passed by the Legislative Assembly of Goa on 9-5-2017 and assented to by the Governor of Goa on 23-5-2017, is hereby published for general information of the public.
Sharad G. Marathe, Additional Secretary (Law).
Porvorim, 26th May, 2017.
THE GOA GOODS AND SERVICES TAX ACT, 2017
(Goa Act 4 of 2017) [23-5-2017]
to make a provision for levy and collection of tax on intra- State supply
of goods or services or both by the State of Goa and the matters connected therewith or incidental thereto.
Be it enacted by Legislative Assembly of Goa in the Sixty-eighth Year of the Republic of India as follows:—
1. Short title, extent and commencement.—
(2) It extends to the whole of the State of Goa.
(3) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.