In re Indian Oil-Adani Gas Private Limited (GST AAAR Goa)
Date: August 17, 2025
Subject Matter
Reverse Charge Mechanism Applies to PWD Charges for Road Cutting and Permission
Summary
The Appellate Authority dismissed the appeal, thereby upholding the Advance Ruling Authority's decision that GST on permission, reinstatement, road cutting, and ground rent charges levied by Goa PWD authorities is payable by the applicant under the R…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, GOA (Under Section 101 of the Central Goods and Services Tax Act, 2017 or the Goa Goods and Services Tax Act, 2017) 1. The present appeal has been filed under Section 101 of the Goa Goods 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 the appe…