The Government of Goa, on January 29, 2026, issued the Goa Goods and Services Tax (Amendment) Rules, 2026, to further amend the Goa Goods and Services Tax Rules, 2017.
The following amendment has been stated, namely:-
• In rule 86B, in the first proviso, after clause (e), the following clause shall be inserted, namely:— “(f) the registered person other than a manufacturer shall be exempted from the provisions of this rule only in respect of goods specified under Rule 31D, on which the tax has been paid by the supplier on the basis of retail sale price;”.
• The amount of applicable tax referred to in sub-rule (1) shall be determined in the following manner, namely:— Tax amount = (Retail sale price X tax rate in % of applicable taxes) / (100+ sum of applicable tax rate).
[Notification No: 38/1/2017-Fin(R&C)(301)/30650]
