The Government of Goa has passed the Goa Non-Biodegradable Garbage (Control) (Amendment) Ordinance, 2020 vide notification dated 15th October, 2020. The amendment has attributed to the term “outward supply” used in the Goa Non-Biodegradable Garbage (Control) Act, 1996 the same meaning provided in clause (83) of section 2 of the Goa Goods and Service Tax Act, 2017.
Outward supply means supply of goods or services or both, whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or agreed to be made by such person in the course or furtherance of business.
