Category Archives: GST Judgments Goa AAR

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 »