Page 79 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : HIGH TECH REFRIGERATION & AIR CONDITIONING INDUSTRIES 293
2020 (39) G.S.T.L. 293 (A.A.R. - GST - Goa)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST, GOA
Shri J.K. Meena, Member (Central Tax) and Smt. Sarita S. Gadgil,
Member (State Tax)
IN RE : HIGH TECH REFRIGERATION & AIR
CONDITIONING INDUSTRIES
Advance Ruling No. GOA/GAAR/5/2019-20/530, dated 25-6-2020
Place of supply - Fixing of air-conditioner & VRV system in Goa for
client registered outside Goa - For classification of any supply as inter-State
Supply or intra-State Supply, two ingredients relied upon are location of sup-
plier and place of supply - Location of supplier being Goa but place of supply
outside Goa - Since goods supplied on behalf of a registered person outside
Goa to a place in Goa - Nature of supply made by applicant to be treated as
supply of goods in course of inter-State trade or commerce and tax - Other is-
sues raised by applicant regarding billing, etc. not covered by Section 97(2) of
Central Goods and Services Tax Act, 2017 and not answered - Section 10(1)(b)
of Integrated Goods and Services Tax Act, 2017. [paras 7, 8, 9]
Ruling in favour of assessee
REPRESENTED BY : S/Shri J.B. Sardessai, CA, Ramanand Namshikar,
Sr. Accountant and Vincy Andrare, Accountant, for
the Assessee.
[Order]. - Proceeding : The present application has been filed under Sec-
tion 97 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
High Tech Refrigeration & Air conditioning Industries, Margao Goa seeking an
Advance Ruling in respect of the following question :
(1) Fixing of Air-conditioner & VRV system in Goa for a client (Recipi-
ent) registered outside Goa but not registered in Goa. Whether IGST
or (SGST & CGST) rate applicable & whether billing B to C or B To
B.
(2) Suppling of Air-conditioner to client (Recipient) registered outside
Goa but not registered in Goa consisting of Air-conditioner (28%)
Copper pipe, Drain pipe, Electric cable etc. (18%) and fixing rate
(18%). These items can be supplied/Billed them separately under
GST.
(3) Supplying of Air-conditioner (28%) for residential house in Goa
consisting of in case require additional item Copper pipe, Drain
pipe, Electric cable etc. (18%) and fixing rate (18%). Billing them
separately is allowed/ok.
(4) Can installation of Air-conditioner (28%) can be done by sister con-
cern or Third party to client based in Goa or Outside Goa @ (18%)
GST for fixing.
(5) Can composite Dealer raise Service Bill for Fixing of Air-
Conditioner & also what GST Rate applicable.

GST LAW TIMES  20th August 2020  79