Case Law Details
Case Name : In re Goa Industrial Development Corporation (GST AAR Goa)
Appeal Number : Advance Ruling No. GOA/GAAR/01 of 2019-20/1875
Date of Judgement/Order : 17/10/2019
Related Assessment Year :
Courts :
AAR Goa Advance Rulings
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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 of the GST Act, and therefore the amount would attract tax liability.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GOA
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