AAR Goa

Sale of plots is not a supply under GST

In re Shantilal Real Estate Services (GST AAR Goa)

In re Shantilal Real Estate Services (GST AAR Goa) As per entry 5(b) of Schedule II of SGST Act, construction of a complex, building, civil structure or part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion [&hellip...

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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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No export of service if testing services are performed in India

In re Syngenta Biosciences Private Limited (GST AAAR Goa)

In re Syngenta Biosciences Private Limited (GST AAAR Goa) The Authority held that in terms of Section 13 (3) the place of supply of service is in Goa, India, since in the given factual situation, the samples/goods on which the testing service is to be performed by the appellant were made available by the service […]...

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Refund of unutilized ITC inadmissible if goods exported out of India were subjected to export duty

In re Chowgule and Company Private Limited (GST AAAR Goa)

In re Chowgule and Company Private Limited (GST AAAR Goa) In the instant case alo, the exported goods are specified in the Second Schedule to the Customs Tariff Act, 1975 as subjected to export duty; while by a Notification issued under Section 25 (1) of the Customs Act, the same were exempted. Hence, the ratio […]...

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GST payable on collection of Sopo from vendors by Municipality

In re Bicholim Municipal Council (GST AAR Goa)

Bicholim Municipal Council, Bicholim, Goa seeking an Advance Ruling in respect of the following question Whether GST payable on collection of Sopo or not....

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GST on supply of labour force/work without material by a sub-contractor to main contractor

In re Shakil Sikander Gavandi (Prop. Unique Earthmovers) (GST AAR Goa)

Whether the supply of labour force/ work without material by a sub-contractor to main contractor, who is engaged in supply of 'works contract' service, also falls under 'works contract' services?...

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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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