TaxTMI 
TaxTMI 
2019 (11) TMI 1710
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.... question "Whether GST payable on collection of Sopo or not". BRIEF FACTS The Bicholim Municipal Council charges "Sopo" from vendors for occupation of space (both open and covered) in the Municipal Market area. "Sopo" is kind of nominal fees collected from floating hawkers and small merchant on a daily basis for use of vacant land/space. The practice of collection of "Sopo" is an age-old going on even before liberation of Goa. The collection of "Sopo" doesn't amount to "Renting of immovable property". It is further informed by the applicant that - 1. The said tax is collected on a daily basis from only those vendors who come to sell their goods in the Municipal Market area. 2. The vendors are not allotted or r....
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.... a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. Section 7(1)(d) specifies the activities mentioned in Schedule II to the Act to be treated as supply of goods or supply of services SCHEDULE II (See Section 7) ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods ....
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....axable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless- (i) the business is transferred as a going concern to another person; or (ii) the business is carried on by a personal representative who is deemed to be a taxable person. As per S. No. 2(a) of Schedule II of CGST Act, 2017, any licence to occupy land is a supply of services. As mentioned by the applicant in his submission that Sopo is a nominal fee collected from vendors, hawkers and small merchants on a daily basis for occupation of space (both open and covered) in the Municipal Market are....
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....t and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. 10. Slum improvement and upgradation. 11. Urban poverty alleviation. 12. Provision of urban amenities and facilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums. 15. Cattle pounds; prevention of cruelty to animals. 16. Vital statistics including registration of births and deaths. 17. Public amenities including street lighting, parking lots, bus stops and public conveniences....