{"id":249885,"date":"2021-06-17T10:34:12","date_gmt":"2021-06-17T05:04:12","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=249885"},"modified":"2021-06-17T10:34:12","modified_gmt":"2021-06-17T05:04:12","slug":"goa-excise-duty-amendment-rules-2021-passed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/17\/goa-excise-duty-amendment-rules-2021-passed\/","title":{"rendered":"Goa Excise Duty (Amendment) Rules, 2021, passed"},"content":{"rendered":"<p style=\"text-align: justify;\">The Government of Goa has passed the Goa Excise Duty (Amendment) Rules, 2021. The Goa Excise Duty (Amendment) Rules, 2021 amends the Goa, Daman and Diu Excise Duty Rules, 1964 in the following manner:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Amendment of Rule 92<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>.\u2014 After Rule 92 of the following rule shall be inserted,<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 40px;\">\u201c92A. Seasonal licence.\u2014 A seasonal licence for retail sale of liquor for consumption in the premises may be granted by the Excise Inspector under whose jurisdiction the shacks are established on payment of such fee as may be specified by the Government by notification in the Official Gazette, for a period not exceeding five tourist seasons commencing from the month of October ending in the month of May, for a private beach shack or other beach shack regulated by Tourism Department, subject to the condition that the applicant shall possess all required permissions\/approvals from the Goa Coastal Zone Management Authority, the Tourism Department and the Local Authority.\u201d.<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\">\n<ul style=\"text-align: justify;\">\n<li>Amendment of rule 93<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>.\u2014 In rule 93 of the Goa, Daman and Diu Excise Duty Rules, 1964, for the expression \u201cThe rules 90 and 91 mutatis mutandis shall be applicable in respect of application for licence and payment of the fee thereof. The licences for wholesale or retail sale of rectified spirit or absolute alcohol shall be granted only to chemists and druggists or to any registered public undertaking or their agents for distribution thereof to Industrial or other units or licensed vendors in this State.\u201d, the expression \u201cThe provisions of rule 90 except clause (g) of sub rule (4) thereof and rule 91 mutatis mutandis shall be applicable in respect of application for licence and payment of the fee thereof.\u201d shall be substituted.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><span style=\"color: #000080;\">*Tanvi Singh, Editorial Assistant has put this story together.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Vide Notification no. 2\/6\/2020-Fin(R&amp;C)\/1471 dated June 10, 2021<\/p>\n<p style=\"text-align: justify;\"><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Vide Notification no. 7\/2\/2021-Fin(R&amp;C)\/1472 dated June 9,2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Government of Goa has passed the Goa Excise Duty (Amendment) Rules, 2021. The Goa Excise Duty (Amendment) Rules, 2021 amends the <\/p>\n","protected":false},"author":121,"featured_media":249886,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[],"class_list":["post-249885","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Goa Excise Duty (Amendment) Rules, 2021, passed | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/17\/goa-excise-duty-amendment-rules-2021-passed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Goa Excise Duty (Amendment) Rules, 2021, passed\" \/>\n<meta property=\"og:description\" content=\"The Government of Goa has passed the Goa Excise Duty (Amendment) Rules, 2021. 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The Goa Co-operative Societies (Amendment) Rules, 2021 permit the electronic means for sending application for registering a society. \u00a0 Rule 4 of the Goa Co-operative Societies Rules, 2003, which deals with the application\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":255421,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/10\/11\/goa-goods-and-services-tax-eighth-amendment-rules-2021\/","url_meta":{"origin":249885,"position":1},"title":"Goa Goods and Services Tax (Eighth Amendment) Rules, 2021","author":"Bhumika Indulia","date":"October 11, 2021","format":false,"excerpt":"On October 06, 2021, the Department of Finance, Goa has issued the Goa Goods and Services Tax (Eighth Amendment) Rules, 2021 to further amend the Goa Goods and Services Tax Rules, 2017. Key amendments: In Rule 10A which specifies \u201cComposition levy\u201d, the following proviso has been inserted, namely: - \u201cProvided\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":379600,"url":"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/28\/finance-ministry-notifies-central-excise-amendment-rules-2026\/","url_meta":{"origin":249885,"position":2},"title":"Petrol and Diesel Export Tax Benefits Revised: What Remains and What Has Been Withdrawn","author":"Shubhi","date":"March 28, 2026","format":false,"excerpt":"Finance Ministry has notified the Central Excise (Amendment) Rules, 2026, revising export tax benefits for petrol, diesel and ATF, while preserving strategic exports by PSU oil companies to select neighbouring countries.","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"Central Excise (Amendment) Rules","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Central-Excise-Amendment-Rules.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Central-Excise-Amendment-Rules.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Central-Excise-Amendment-Rules.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/03\/Central-Excise-Amendment-Rules.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":265502,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/04\/16\/goa-boiler-fifth-amendment-rules-2022\/","url_meta":{"origin":249885,"position":3},"title":"Goa Boiler (Fifth Amendment) Rules, 2022","author":"Bhumika Indulia","date":"April 16, 2022","format":false,"excerpt":"On April 07, 2022, the Government of Goa has notified the Goa Boiler (Fifth Amendment) Rules, 2022 to further amend the Goa Boiler Rules, 1983. \u00a0 Key points: In Rule 8 of the Goa Boiler Rules, 1983, in sub-rule (2) (a), for the expression \u201ca register in Form A of\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/06\/Government-of-Goa.jpg?resize=700%2C400&ssl=1 2x, 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court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/bombay-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":224536,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/24\/amendments-extension-repeal-in-acts-dealing-with-gst-vat-and-excise-duty-in-view-of-merger-of-dadra-nagar-haveli-and-daman-diu-approved-by-cabinet\/","url_meta":{"origin":249885,"position":5},"title":"Amendments\/Extension\/Repeal in Acts dealing with GST, VAT and Excise Duty in view of merger of Dadra &#038; Nagar Haveli and Daman &#038; Diu &#8212; Approved by Cabinet","author":"Bhumika Indulia","date":"January 24, 2020","format":false,"excerpt":"Union Cabinet has approved amendments\/extension\/repeal in the following Acts and Regulations dealing with Goods and Services Tax (GST), Value Added Tax (VAT) and State Excise, and for designation of Daman as Headquarter: the Central Goods and Service Tax Act, 2017 (No.12 of 2017) to be amended as Central Goods and\u2026","rel":"","context":"In &quot;Cabinet Decisions&quot;","block_context":{"text":"Cabinet Decisions","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/cabinet_decisions\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/TAX_NEW.jpg?resize=350%2C200&ssl=1 1x, 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