Page 80 - GSTL_20th August 2020_Vol 39_Part 3

294 GST LAW TIMES [ Vol. 39
(6) Whether stabilizer may or may not be sold with Air conditioner
what is the Rate of GST Applicable on Stabilizer (18%) when it is At-
tached/Supplied with Air-conditioner (28%).
(7) Rate of GST on Centralized Air-Conditioning Systems. For (works
contract) Rate of GST on Split Air-Conditioning System fixed in
room. And Rate of GST on movable Air-conditioning System. Client
registered in Goa or Client registered outside Goa.
Brief facts
2. High Tech Refrigeration & Air-conditioning Industries, have their
registered office at 2 & 3, Mayfair Apartments, Luis Miranda Road, Margao Goa,
403601 and hold GSTIN 30AHDPG2197E1ZV is migrated taxpayer w.e.f. 1-7-2017
and has opted for Composition from the date of migration.
3. Taxpayer deals in supply of goods as well as provides services. De-
tails of the Goods/Commodities & Services supplied is as under :

Sr. HSN Description of Goods & Services
No.
1 8415 10 90/10 AIR CONDITIONING MACHINES, COMPRISING
A MOTORDRIVEN FAN AND ELEMENTS FOR
CHANGING THE TEMPERATURE AND
HUMIDITY, INCLUDING THOSE MACHINES IN
WHICH THE HUMIDITY CANNOT BE
SEPARATELY REGULATED 8415 10 - WINDOW
OR WALL TYPES, SELF-CONTAINED OR SPLIT
SYSTEM : OTHER
2 8542 31 00 ELECTRONIC INTEGRATED CIRCUITS -
ELECTRONIC INTEGRATED CIRCUITS -
PROCESSORS AND CONTROLLERS, WHETHER
OR NOT COMBINED WITH MEMORIES,
CONVERTERS, LOGIC CIRCUITS, AMPLIFIERS,
CLOCK AND TIMING CIRCUITS, OR OTHER
CIRCUITS
3 0044 02 45/ MAINTENANCE OR REPAIR SERVICE 2, WORKS
0044 04 10/3 CONTRACT SERVICES, ERECTION,
0044 02 33 COMMISSIONING AND INSTALLATION

4. Comments were called from the concerned officer.
Concerned Officer has offered his comments and are briefed as below :
Advance ruling can be sought on the issues/matters specified under Sec-
tion 97(2) of the CGST Act. The relevant portion of Section 97 of the CGST Act is
extracted hereunder :
“97.(1) An applicant desirous of obtaining an advance ruling under this
Chapter may make an application in such form and manner and accompa-
nied by such fee as may be Prescribed, stating the question on which the
advance ruling is sought.
(2) The question on which the advance ruling is sought under this Act,
shall be in respect of,
(a) classification of any goods or services or both;
(b) Applicability of a notification issued under the provisions of
this Act;
GST LAW TIMES  20th August 2020  80