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Goa Advance Rulings

S.No.	Order No, Date & Name of the Applicant	Question(s) on which Advance Ruling is sought
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