The Department of Finance, Government of Goa on October 30, 2026, issued an amendment to the older notification no. 38/1/2017-Fin(R&C)(12/2017-Rate), dated June 30, 2017, related to GST Exemption – Changes in Exempt Services and Definitions.
The following has been stated:
• The amendments provide exemptions for helicopter passenger transport on a seat-sharing basis to or from specified North-Eastern States and Bagdogra Airport, services provided by the Seamen’s Provident Fund Organisation to persons covered under the Seamen’s Provident Fund Act, 1966, grant of exclusive right of way or access and toll collection rights by specified government authorities, and coffee-curing services supplied to coffee cultivators.
• The exemption for storage or warehousing under Entry 24B has been revised to cover cereals, pulses, fruits, vegetables and seeds meant for sowing. Further, the explanation under Entry 21A clarifies that the entry does not apply to goods transport agency services relating to goods supplied through an e-commerce operator, while the explanation under Entry 18 has been omitted.
• The definition of “goods transport agency” has also been revised to cover persons providing road transport services and issuing a consignment note, and a new definition of “seed” has been inserted to include various plant materials and planting materials used or intended for propagation or sowing.
• The amendment shall come into force with effect from November 01, 2026.
[Notification No. - 38/1/2017-Fin(R&C)(07/2026-Rate)33293]
