2018 (10) TMI 1143

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....anager Accounts alongwith Shri Nagraj 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....

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....ion norms and are not harmful to the environment. 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 issui....

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....o not fully covered under SAC 9991. As SAC 9991 covers 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 ....