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;
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 […]
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 […]
Bicholim Municipal Council, Bicholim, Goa seeking an Advance Ruling in respect of the following question Whether GST payable on collection of Sopo or not.
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?
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 […]
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. The services provided by […]
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 […]
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 […]
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 […]
