Goa Goods and Services Tax Act, 2017

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.

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THE GOA GOODS AND SERVICES TAX ACT, 2017

(Goa Act 4 of 2017) [23-5-2017]

AN

ACT

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) This Act may be called the Goa Goods and Services Tax Act, 2017.

(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.