Section 5(4)(b) in The Goa Value Added Tax Act, 2005
(b)enhance any rate of tax, and may, by like notification, [add to, or omit from, or otherwise amend any entry of, the Schedule] [Substituted by the Amendment Act 15 of 2005.] and thereupon the Schedule shall be deemed to have been amended accordingly.(ii)Any notification issued under clause (i) shall take effect prospectively, either from the date of publication thereof in the Official Gazette or from such later date as may be mentioned therein.(iii)The provisions contained in sub-section (4) of section 83 regarding rules made by the Government shall apply mutatis mutandis to any notification issued under clause (i), as they apply to rules made by the Government.