TMI Blog2018 (10) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices rendered by the applicant is not covered under Schedule III appended to the Central Goods and Service Tax Act, 2017 as well as Goa Goods and Service Tax Act, 2017. Moreover, the applicant claims that the services rendered by him are covered under SAC 9991. The Services provided by the applicant is also not fully covered under SAC 9991 - The Government has authorised the applicant to issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 20/- and is issuing the same to the vehicles owners for ₹ 100/- after verifying pollution level likewise he procures commercial leaflets for ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rritory or Local Authorities directly. It is not a pure service provided by the Central Government, State Government, Union Territory 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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