Goa Appellate Authority for Advance Ruling 25 February 2020, GOA/AAAR/01/2019-20/3072 (The ruling given by AAR-Goa being consistent with the extend statue is maintained. The appeal is rejected)

THE GOA APPELLATE GOODS AUT1ORITY AND SERVICES FOR ADVANCE TAX RULING FOR Vikrikar Tel: 0832-2229225 Bhavan, Old High Court Bulding. Panaji, Goa, Pin Code 403001 Fax :0832-2225032 (constitutedunder Section 99 of the Goa Goods and Services Tax Act, 2017) ORDER No. GOA/AAAR/01/2019-20 307 2 Date: 03 February, 2020 BEFORE THE BENCH OF Shri Dipak M.