AAR Goa

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 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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