Case Law Details
In re Bicholim Municipal Council (GST AAR Goa)
The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by Bicholim Municipal Council, Bicholim, Goa seeking an Advance Ruling in respect of the following question “Whether GST payable on collection of Sopo or not”.
BRIEF FACTS
The Bicholim Municipal Council charges “Sopo” from vendors for occupation of space (both open and covered) in the Municipal Market area. “Sopo” is kind of nominal fees collected from floating hawkers and small merchant on a daily basis for use of vacant land/space. The practice of collection of “Sopo” is an age-old going on even before liberation of Goa. The collection of “Sopo” doesn’t amount to “Renting of immovable property”.
It is further informed by the applicant that –
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