| S.No. |
Order No, Date & Name of the Applicant |
Question(s) on which Advance Ruling is sought |
| 16. |
GOA/GAAR/1 of 2020-21/530 dt. 29.06.2020: Springfields (India) Distilleries |
1. Hand Sanitizer is covered under following HSN Code & rate 30049087 – Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System Code. Rate of GST is 12%.
2. The Minstry of Consumer Affairs, Food and Public Dirtribution, in a notification CG-DL-E13032020-218645 has classified Hand Sanitizers under the Essential Commodities Act, 1955 as an essential commodity and thus exempt from GST. |
| 15. |
GOA/GAAR/5 of 2019-20/530 dt. 29.06.2020: High Tech Refrigeration & Air Conditioning Industries |
1. Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa. Whether IGST or (SGST & CGST) rate applicable & whether billing B to C OR B To B
2. Suppling of Air conditioner to client (Recipient) registered outside Goa but not registered in Goa consisting of Air conditioner (28%) Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). These items can be supplied/Billed them separately under GST
3. Supplying of Air conditioner (28%) for residential house in Goa consisting of in case require additional item Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). Billing them separately is allowed/ok.
4. Can installation of Air conditioner (28%) can be done by sister concern or Third party to client based in Goa or Outside Goa @ (18%) GST for fixing.
5. Can composite Dealer raise Service Bill for Fixing of Air Conditioner & also what GST Rate applicable.
6. Whether stabilizer may or may not be sold with Air conditioner what is the Rate of GST Applicable on Stabilizer (18%) when it is Attached / Supplied with Air conditioner (28%)
7. Rate of GST on Centralized Air Conditioning Systems. For (works contract) Rate of GST on Split Air Conditioning System fixed in room. And Rate of GST on movable Air conditioning System. Client Registered in Goa or Client registered outside Goa.. |
| 14. |
GOA/GAAR/04 OF 2019-20/3118 dt 28.02.2020: M/s Cosme Costa and Sons |
1. Classification of Royalty Payment, and the rate of GST applicable on extraction of iron.
2. Taxability and Classification for payment made towards National Mineral Exploration Trust(NMET) Fund, District Mineral Foundation (DMF) Fund, Goa Mineral Ore Permanent Fund Trust (GMOPET) and if held in affirmative, rate at which GST is Payable in relation to extraction of iron. |
| 13. |
GOA/GAAR/01 OF 2019-20/1875 dt 17.10.20189: M/s Goa Industrial Development Corporation |
Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply). |
| 12. |
GOA/GAAR/10/ 2018-19 dt 30.09.2019: Sewerage & Infrastructural Development Corporation of Goa Ltd |
1. Whether the Project Management services provided by applicant to recipient would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India
2. Would supervision fees received towards such services provided by the applicant qualify as “Pure services (excluding works contract service or other composite supplies involving supply of any goods)” as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017[Notification No. FA -3-42/201711/v (53) dated 30 June 2017, as amended by Notification No. 2/2018-Central Tax (Rate) dated 25 January, 2018 issued under CGST Act, 2017 serial number 3 of Notification No. 9/2017 –Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and corresponding notifications issued under SGST Act?
3. Whether the applicant would fall under the definition of governmental authority or Government entity |
| 11. |
GOA/GAAR/09/2018-19 dt 29.08.2019: Syngenta Bioscience Private Limited |
1. Whether the activity of on the technical testing services carried out by the applicant be treated as ‘zero-rated supply’?
2. If the answer to the aforesaid question is negative, then is the applicant liable to pay IGST on the said ‘supply’? |
| 10. |
GOA/GAAR/8/2018-19 dt 18.07.2019: Chief Electrical Engineer Goa |
The GST rate applicable for various works/activity undertaken by the Goa Electricity Department |
| 9. |
GOA/GAAR/11 of 2018-19/514 dt. 21.05.2019: Chowgule & Co Pvt. Ltd |
1. Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product (Iron ore pellets) back to same supplier in view of the fact that import duty is not applicable in view of the exemption under General Exemption No. 66 (Exemption Notification No. 32/97-Cus dated 01stApril, 1997) for job work.
2. If answer to question 1 is yes, whether the applicant as recipient of imported iron ore will be liable to pay the IGST under applicant GSTIN as the applicant in any case is the consignee of the imported iron ore.
3. If answer to question 2 is yes, whether the applicant can avail the input Tax Credit for the IGST so paid as per section 16 of CGST Act.
4. Whether the applicant can claim refund of unutilised input tax credit on export of services as per section 16(3)(a) of IGST Act and 54(3) of CGST Act. |
| 8. |
GOA/GAAR/07 of 2018-19/4796 dt. 29.03.2019: Chowgule Industries Private Limited |
Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable |
| 7. |
GOA/GAAR/6/2018-19 dt. 22.01.2019: Alcon Resort Holdings Pvt. Ltd |
Applicability Entry No.74 of notification no.12/2017-CT. |
| 6. |
GOA/GAAR/5/2018-19 dt. 22.01.2019: Odyssy Tour & Travels Pvt Ltd |
Seeking advice on the procedure to be followed by assesse. AAR not covered under rules, hence, Rejected. |
| 5. |
GOA/GAAR/4 of 2018-19 dt. 04.10.2018: Goa Tourism Development Corporation Ltd |
Whether GST is applicable on One Time Concession Fees Charged by us in respect of our property namely Anjuna property given to M/s Myrayash Hotels Pvt. Ltd. On 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 |
| 4. |
GOA/GAAR/1 of 2017-18 dt. 21.08.2018: Automobile Corporation of Goa Ltd |
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 9988. |
| 3. |
GOA/GAAR/3 of 2018-19 dt. 20.09.2018: Grasshopper Production |
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 |
| 2. |
GOA/GAAR/2 of 2018-19 dt. 20.09.2018: Quattroporteluxury Homes LLP |
Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority |
| 1. |
GOA/GAAR/1 of 2018-19 dt. 20.09.2018: Venkatesh Automobiles |
Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not |