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SEWERAGE & INFRASTRUCTURAL DEVELOPMENT CORPORATION OF GOA LTD.
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

J.K.MEENA
SARITA S.GADGIL
Pet. Counsel
Dattaram Vengurlekar
Veena Bakal
Res. Counsel
Na

Petitioner / Applicant

SEWERAGE & INFRASTRUCTURAL DEVELOPMENT CORPORATION OF GOA LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date Sep 30, 2019
Order No.

GOA/GAAR/10 of 2018-19/737

Citation

2019(9) TAXREPLY 864
Original Order
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ORDER

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 Sewerage & Infrastructural Development Corporation of Goa Ltd., 2nd floor, Ishan Building, Dada Vaidhya Road, Panaji - Goa, seeking an advance ruling in respect of the following question as listed below: 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[Notific....

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GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

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GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

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