AAR Goa

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 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 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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GST AAR cannot Advice on procedure to be followed by assesse

In re Odyssy Tour & Travels Pvt Ltd (GST AAR Goa)

In re Odyssy Tour & Travels Pvt Ltd (GST AAR Goa) Through this application, the applicant has informed that they had paid GST correctly but had not distributed the tax amounts correctly over the different States and Union Territories in last 13 months. To rectify their mistakes, they were advised to re-issue rectified invoices for [&h...

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GST on advance for sale of villas prior to issue of completion certificate

In re Quattroporteluxury Homes LLP (GST AAR Goa)

In re Quattroporteluxury Homes LLP (GST AAR Goa) Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority The applicant has failed to produce supporting documents to prove that he has borrowed money from Mr. Zubin Dubash and the amount received by the applicant...

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GST on One time Concession fees on property given on long term lease

In re M/s Goa Tourism Development Corporation Ltd. (GST AAR Goa)

In re M/s Goa Tourism Development Corporation Ltd. (GST AAR Goa) Whether GST is applicable on One Time Concession Fees Charged by M/s Goa Tourism Development Corporation Ltd. in respect of their property for a long term lease of 60 years? From the statute of the provisions of section 142(10) ibid it can be easily […]...

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18% GST payable on Services for issuing PUC Certificate

In re Venkatesh Automobiles (GST AAR Goa)

In re Venkatesh Automobiles (GST AAR Goa) Whether the service provided for issuing Pollution Under Control (PUC) Certificate for Vehicles on behalf of State Government is exempted from the GST or not? The Activity of issuance of Pollution Under Control Certificate for vehicles issued by the applicant is not covered under SAC 9991 and is [...

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IGST payable on service given in Goa to person registered in Maharashtra

In re Grasshopper Production (GST AAR Goa)

In re Grasshopper Production (GST AAR Goa) Whether Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017? The Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act. Hence same should [...

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GST on Activity of building and mounting of body on Bus Chassis

In re Automobile Corporation of Goa Ltd (GST AAR Goa)

In re Automobile Corporation of Goa Ltd (GST AAR Goa) Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988. The Activity of building and mounting of the body on the chassis provided […]...

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