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VENKATESH AUTOMOBILES
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

ASHOK V.RANE
S.K.SINHA
Pet. Counsel
Krishna D Kamat
Nagraj Shanbhag
Res. Counsel
Na

Petitioner / Applicant

VENKATESH AUTOMOBILES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date Sep 20, 2018
Order No.

GOA/GAAR/1 of 2018-19/2018-19/2268

Citation

2018(9) TAXREPLY 292
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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 Good 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. Venkatesh Automobiles, Shop No. 1, Govind Poy House Rua Padre Miranda, Margao Goa seeking an Advance Ruling in respect of the following question: “Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not”. The appellant is the Authorised Service Centre appointed by Government of Goa, Directorate of Transport to carry out the services of Pollution Testing of Commercial and Non Commercial Vehicles. The appellant carry out the Pollution testing and issue Pollution Under Control Certificate on payment of prescribed fees fixed by the Government. The Pollution Under Control Certificat....

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