In Re: M\/s. Venkatesh Automobiles
GST
2018 (10) TMI 1143 – AUTHORITY FOR ADVANCE RULING, GOA – 2018 (18) G. S. T. L. 366 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, GOA – AAR
Dated:- 20-9-2018
ARN No. GOA\/GAAR\/1 of 2018-19\/2018-19\/2268
GST
SHRI ASHOK V. RANE AND SHRI S.K. SINHA, MEMBER
\nPerson Present for Hearing: Shri Krishna D Kamat, Manager Accounts alongwith Shri Nagraj Shanbhag, Accounts Officer
\nPROCEEDING
\n(Under Section 98 of the Goa Goods and Services Tax, Act 2017)
\nThe 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hicles emission is in alignments with standard pollution norms and are not harmful to the environment. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erritory or Local Authorities or by a Government Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or relation to any function entrusted to the Municipality under the Article 243 W of the Constitution. The Government has authorised the applicant to issue Pollution Control Certificate on payments. It is the service provided by the applicant to the customers on payment of service charges. Since the services of testing of Pollution are provided on payment of service charge, GST is payable at applicable rate. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" In Re: M\/s. Venkatesh AutomobilesGST2018 (10) TMI 1143 – AUTHORITY FOR ADVANCE RULING, GOA – 2018 (18) G. S. T. L. 366 (A. A. R. – GST)AUTHORITY FOR ADVANCE RULING, GOA – AARDated:- 20-9-2018ARN No. GOA\/GAAR\/1 of 2018-19\/2018-19\/2268 GSTSHRI ASHOK V. RANE AND SHRI S.K. SINHA, MEMBER Person Present for Hearing: Shri Krishna D Kamat, … Continue reading “In Re: M\/s. Venkatesh Automobiles”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-14568","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=14568"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14568\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14568"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14568"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nThe applicant purchases blank leaflets books from Directorate of Transport on payment of prescribed rate per leaf and issues same leaflets to the customers after testing Pollution Control Test at higher rate which is also prescribed by Directorate of Transport. The applicant procures one non commercial leaflet on payment of Rs. 20\/- and is issuing the same to the vehicles owners for Rs. 100\/- after verifying pollution level likewise he procures commercial leaflets for Rs. 70\/- and the same leaflet is issued to the vehicle owners after verifying pollution level on payment of Rs. 150\/-. It means the difference between the cost of procuremen<\/p>\n
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\nADVANCE RULING UNDER SECTION 98 OF THE CGST\/GGST ACT, 2017
\nThe Activity of issuance of Pollution Under Control Certificate for vehicles issued by the applicant is<\/p>\n
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