2018 (10) TMI 1143

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....raj Shanbhag, Accounts Officer 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....

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....ent. The 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/....

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....overs services provided by the Central Government, State Government, Union Territory 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 funct....