Tag Archives: GOA

Pre-manufactured foods are taxed as goods, whereas fresh outlet-prepared dishes constitute taxable restaurant services.

By | July 18, 2026
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Pre-manufactured foods are taxed as goods, whereas fresh outlet-prepared dishes constitute taxable restaurant services. Issue Whether the over-the-counter sale of fully pre-manufactured bakery items without further processing constitutes a supply of goods, and whether the on-order preparation and sale of semi-finished items (like pizzas) at retail outlets qualifies as a restaurant service under GST. Facts… Read More »

GST on municipal infrastructure charges is payable under reverse charge without causing double taxation.

By | July 17, 2026
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GST on municipal infrastructure charges is payable under reverse charge without causing double taxation. Issue Whether the applicant is liable to pay GST under the Reverse Charge Mechanism (RCM) on permission, reinstatement, road cutting, and ground rent charges levied by the Goa PWD. Whether the inclusion of a GST component in the PWD’s reinstatement work… Read More »

Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued

By | June 27, 2026
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Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued Appellate Authority For Advance Ruling Refrains From Deciding Merits Once Section 73 Demand Order Is Issued Issue Whether the Appellate Authority for Advance Ruling (AAAR) should decide on the merits of a tax exemption under Notification No. 12/2017-CT (Rate)… Read More »

Bakery Items Sold Without Preparation Constitute Supply Of Goods Whereas On Site Assembled Food Counts As Restaurant Service

By | June 16, 2026
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Bakery Items Sold Without Preparation Constitute Supply Of Goods Whereas On Site Assembled Food Counts As Restaurant Service Issue Whether the sale of pre-manufactured bakery products through retail outlets without any further cooking or preparation constitutes a “supply of goods” or a “restaurant service” under GST. Whether the on-site blending and baking of semi-finished items… Read More »