The Bill seeks to amend sections 2 and 7 of the Goa Non- Biodegradable Garbage (Control) Act, 1996 (Goa Act 5 of 1997), so as to provide for levy of cess at the rate not exceeding two percent of consideration received on outward supply of goods. This amendment was needed in view of enactment of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) in the State of Goa. The Bill also seeks to repeal the Goa Non-Biodegradable Garbage (Control) (Amendment) Ordinance, 2020 (Ordinance No. 11 of 2020) promulgated by the Governor of Goa on 09-10-2020.
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