GST Caselaw

#GSTCase-96-Gist and Reference of Orders passed by AAR-Goa

#GSTCase-96-Gist and Reference of Orders passed by AAR-GOA

CA Arpit Haldia 

 

Orders by AAR are coming thick and fast. Although binding precedent of orders is very limited but still these decisions help us in having a broader understanding of law. In the present series we would be giving a birds eye view of the decisions by AAR alongwith the relevant subject and facility to download the detailed order.

 

AARName of the Ruling Question under Advance Ruling Subject-1Subject-2Held Whether decided by AAAR

 

GoaAutomobile Corporation of Goa Ltd

For Downloading the Order, Please click on the Link above 

Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988HSN-8707HSN-9988The Activity of building and mounting of the body on the chassis provided by the principal under FOC challan will result in supply of services under HSN 9988 and hence, should be taxed @ 18% GST.

 

No
GoaQuattroporteluxury Homes LLP

For Downloading the Order, Please click on the Link above 

Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authorityHSN-9954The advance amount 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 third of the total amount charged for such supply.

 

No
GoaVenkatesh Automobiles

For Downloading the Order, Please click on the Link above 

Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or notHSN-9991The 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 be taxed @ 18% GST.

 

No
GoaGrasshopper Production

For Downloading the Order, Please click on the Link above 

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, 2017Place of SupplyThe 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 same should be treated as interstate supply of services and IGST @ 18% is applicable.

 

No
GoaGoa Tourism Development Corporation Ltd.

For Downloading the Order, Please click on the Link above 

Whether GST is applicable on One Time Concession Fees Charged by the applicant in respect of their property at Anjuna, Goa which is given to M/s Myrayash Hotels Pvt. Ltd. for a long term lease of 60 years for development of infrastructure for financial business on Private Investment mode on DBFOT basis (Design Build, Finance, Operate and Transfer) providing exclusive right, license and authority to construct, operate and maintain the project.

 

HSN-9972The service provided by the applicant in the instant matter, is not falling under the criterion mentioned at Sr. No. 41 of the Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 as amended by the Notification No. 32/2017-Central Tax (Rate), dated 13.10.2017. Therefore, the applicant is not entitled for the benefits of the said notification and the activity of long term lease is liable for levy of GST.No
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