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M/S. GOA INDUSTRIAL DEVELOPMENT CORPORATION
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

J.K.MEENA
SARITA S.GADGIL
Pet. Counsel
Gautam Sardesai
Res. Counsel
Na

Petitioner / Applicant

M/S. GOA INDUSTRIAL DEVELOPMENT CORPORATION
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date Oct 17, 2019
Order No.

GOA/GAAR/01 OF 2019-20/1875

Citation

2019(10) TAXREPLY 1110
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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 (hereinafter referred to as the SGST Act and CGST Act) by M/s. Goa Industrial Development Corporation, Plot No. 13A-2, EDC Complex, Patto Plaza, Panaji Goa, seeking an Advance Ruling in respect of the following question “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)”. The applicant is a Government of Goa Undertaking and is having GSTIN 30AAATG7792F1ZR. The applicant vide Deed of Lease had allotted land admeasuring 38,40,886 m2 to 7 parties for setting up Special Economic Zone (SEZ). However, this could not materialize due to protest from the people. As a result, deposit taken from the parties had to be refunded. However, GIDC refused....

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