https://www.taxtmi.com/caselaws?id=300191 The Authority for Advance Ruling determined that GST is applicable on the collection of "Sopo" by a Municipal Council in Goa. The fee for occupying space in the market area qualifies as a supply of services under the CGST Act, as it involves the license to occupy land. Despite the Council's argument that the fee is for market area maintenance, the ruling clarified that it falls within the scope of GST levies on intra-state supplies of goods or services. The exemption notification by the Central Government for certain activities by local authorities did not apply in this case. Consequently, GST is payable on the collection of "Sopo" from July 1, 2017. en-us Tue, 26 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300191 The Authority for Advance Ruling determined that GST is applicable on the collection of "Sopo" by a Municipal Council in Goa. The fee for occupying space in the market area qualifies as a supply of services under the CGST Act, as it involves the license to occupy land. Despite the Council's argument that the fee is for market area maintenance, the ruling clarified that it falls within the scope of GST levies on intra-state supplies of goods or services. The exemption notification by the Central Government for certain activities by local authorities did not apply in this case. Consequently, GST is payable on the collection of "Sopo" from July 1, 2017. Case-Laws GST Tue, 26 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300191