Amendment status not verified — confirm the current text below against the official source.
Substituted vide Amendment Act, 2021; published in the Official Gazette Series I No. 51 (Extraordinary-2) dated 23-3-2021; the original expression read as follows:-“ two percent of “sale price” as defined in clause (ad) of section 2 of the Goa Value Added Tax Act, 2005 (Goa Act 9 of 2005) of such items,” ----13----