The Government of Goa on October 30, 2026, issued notification to amend Notification No. 38/1/2017-Fin(R&C)(4) dated June 21, 2017, related to the exemptions/relief for certain categories of suppliers or supply of items such as used cooking oil, waste and scrap of plastics, tyres, etc.).
In the said notification, for the proviso, the following proviso shall be substituted, namely:—
“Provided that nothing contained in this notification shall apply to any person engaged in the supply of any of the following goods, namely:—
(i) used cooking oil falling under heading 1518 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(ii) waste and scrap of plastics falling under heading 3915 of the said First Schedule;
(iii) waste and scrap of tyres falling under heading 4004 of the said First Schedule;
(iv) metal scrap falling under Chapters 72 to 81 of the said First Schedule; or
(v) electrical and electronics waste and scrap falling under heading 8549 of the said First Schedule.”.
This notification shall come into force with effect from November 01, 2026.
[Notification No. 38/1/2017-Fin(R&C)(305)/33286]
