AAR Goa

GST on Supply in State to Recipient registered in other State

In re High Tech Refrigeration & Air conditioning Industries (GST AAR Goa)

In re High Tech Refrigeration & Air conditioning Industries (GST AAR Goa) Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of […]...

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18% GST Applicable on Hand Sanitizers: AAR Goa

In re Springfields (India) Distilleries (GST AAR Goa)

In re Springfields (India) Distilleries (GST AAR Goa) Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under heading 3808 of HSN to which rate of GST applicable is 18%. As far as exempting hand sanitizers as essential commodity since it is classified as such by Ministry [&...

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Classification of Royalty Payment & GST Rate applicable on extraction of iron

In re Cosme Costa and Sons (GST AAR Goa)

The royalty paid by M/s Cosme Costa & Sons in respect of mining lease is classifiable under sub heading 997337- 'Licensing services for the right to use minerals including its exploration and evaluation' and is subject to levy of GST @ 5% till 31.12.2018 and thereafter @ 18% under reverse charge basis;...

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GST on Compensation for obligation to refrain from an Act, or to tolerate an Act

In re Goa Industrial Development Corporation (GST AAR Goa)

In re Goa Industrial Development Corporation (GST AAR Goa) Q. Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply). A. The compensation paid by GIDC would clearly qualify as ‘Supply’ under clause 5(e) of Schedule II […]...

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Sewerage services falls under Article 243W of Indian Constitution

In re M/s Sewerage & Infrastructural Development Corporation of Goa Ltd. (GST AAR Goa)

In re M/s Sewerage & Infrastructural Development Corporation of Goa Ltd. (GST AAR Goa) 1. Whether the Project Management services provided by applicant to recipient would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India. ...

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No export if both Place of service supplier & supply of service is in India

In re M/s Syngenta Bioscience Private Limited (GST AAR Goa)

In re M/s Syngenta Bioscience Private Limited (GST AAR Goa) 1. Whether the activity of on the technical testing services carried out by the applicant be treated as ‘zero-rated supply’? In The instant case, the goods on which technical testing is carried out are made available to the applicant in India and are not exported […]...

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GST rate on various works/activity done by Electricity Department

In re Chief Electrical Engineer (GST AAR Goa)

In re Chief Electrical Engineer (GST AAR Goa) The GST rate applicable for various works/activity undertaken by the Goa Electricity Department? 1. The applicant Chief Electrical Engineer, Goa is liable to pay CGST @ 9% & SGST @ 9% on various works/activity undertaken by them except on hiring of the vehicles. 2. The applicant is [&helli...

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GST on iron import for conversion into pellets & export back to supplier

In re M/s Chowgule & Co Pvt. Ltd. (GST AAR Goa)

In re M/s Chowgule & Co Pvt. Ltd. (GST AAR Goa) Q1. Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product (Iron ore pellets) back to same supplier in view of the fact that import duty is not applicable in view of […]...

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GST ITC on Motor Car purchased for Demo purpose

In re M/s. Chowgule Industries Private Limited (GST AAR Goa)

In re M/s. Chowgule Industries Private Limited (GST AAR Goa) Q. Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable? A. The Input Tax Credit on the Motor Vehicle purchased for demonstration purpose can be availed as Input Tax Credit […]...

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GST on medicines, implants used while providing health care services

In re Alcon Resort Holdings Pvt. Ltd. (GST AAR Goa)

In re Alcon Resort Holdings Pvt. Ltd. (GST AAR Goa) In the instant case, the applicant provides health care services by way of appropriate diagnosis, appropriate medicines as well as relevant consumables or implants as part of treatment under supervision of qualified doctors till discharge. Therefore, medicines, implants etc. used in the ...

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