Category Archives: GST Judgments Goa AAR

ITC on Motor Car purchased for Demo purpose available : AAR

By | August 13, 2019

Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable Held Yes Goa Authority of Advance Ruling Chowgule Industries Private Limited GOA/GAAR/07 of 2018-19/4796 dated 29.03.2019 Pradip Mahatme, CA and Kishor M. Bandekar, AR for the Applicant. PROCEEDING (Under Section 98 of the Goa Goods… Read More »

Pay GST on onetime upfront Concession Fees / Long term Lease : Goa AAR

By | December 1, 2018

AUTHORITY FOR ADVANCE RULINGS, GOA Goa Tourism Development Corporation Ltd., In re ASHOK V. RANE AND S.K. SINHA, MEMBER ADVANCE RULING NO. GOA/GAAR/4 OF 2018-19/2429 OCTOBER  21, 2018 Kapil Paiginkar, C.A.H.V. Kagrani and Rajan Naik for the Applicant. RULING   1. The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods… Read More »

Pay GST for issuance of Pollution under Control Certificate for vehicles : Goa AAR

By | October 21, 2018

Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not HELD The activity of issuance of Pollution under Control Certificate for vehicles issued by the applicant is not covered under SAC 9991 and is covered under Residual Entry and hence should… Read More »

IGST on Event Management services provided in Goa and recipient in Maharashtra : Goa AAR

By | October 17, 2018

Whether our Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017 Held The event management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act. Hence the same should be treated as Interstate… Read More »

GST on advance for sale of villas before completion : Goa AAR

By | October 17, 2018

Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority Held Advance money received for sale of Villa on or after the appointed day, prior to issuance of occupancy certificate by the local panchayat is considered as construction services and GST is applicable on Two… Read More »