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M/S. COSME COSTA AND SONS
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

J.K.MEENA
SARITA S.GADGIL
Pet. Counsel
Abhinav Srivastava
Res. Counsel
Na

Petitioner / Applicant

M/S. COSME COSTA AND SONS

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date Feb 28, 2020
Order No.

GOA/GAAR/04 OF 2019-20/3118

Citation

2020(2) TAXREPLY 1196

Original Order
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ORDER

PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 by M/s. Cosme Costa & Sons, Mapusa, Goa seeking an Advance Ruling in respect of the following question: i. Classification of “Leasing service” against payment of Royalty and the rate of GST applicable on royalty for extraction of iron; ii. Whether the payment made to National Mineral Exploration Trust (NMET) Fund, District Mineral Foundation (DMF) Fund and Goa Mineral Ore Permanent Fund Trust (GMOPFT) is subject to levy of GST and if held in affirmative, rate at which GST is payable in relation to extraction of iron. BRIEF FACTS OF THE CASE: 2. At the outset, we would like to make it clear that the provisions of both the CGST Act and the Goa GST Act are the same except for certain provisions. Therefore, unless....

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