The authority found that the underlying GST dispute had already been addressed in adjudication proceedings. To maintain judicial propriety, it declined to record findings on exemption eligibility.
AAAR Goa declined to examine fresh arguments on taxability and upheld the reverse charge liability on charges collected by Goa PWD. The authority held that new issues cannot be raised for the first time at the appellate stage.
The Goa AAAR held that drinking water supplied through tankers to IIT Goa students is GST-exempt because the exclusion for purified water had already been removed from Entry 99. The ruling emphasizes that the amended notification must be applied for supplies made after 18 July 2022.
The Gujarat AAR ruled that pizzas, pasta, salads, shakes, and similar items prepared or blended at bakery outlets upon customer order constitute restaurant services under GST. The ruling applies even where the food is sold through takeaway counters.
Detailed analysis of GST AAAR Goas ruling on Chowgule & Company Pvt Ltd’s appeal regarding IGST liability and unutilized ITC refund on export of services.
Explore the GST implications on one-time concession fees in the Goa Tourism Development Corporation Limited case. Detailed analysis of AAAR ruling.
Understand the ruling on GST input tax credit for demo cars used in business. Detailed analysis of the Sai Service Pvt. Ltd. case upheld by GST AAAR 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 […]
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 […]
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 […]
