Page 81 - GSTL_20th August 2020_Vol 39_Part 3

2020 ] IN RE : HIGH TECH REFRIGERATION & AIR CONDITIONING INDUSTRIES 295
(c) Determination of time and value of supply of goods or ser-
vices or both;
(d) Admissibility of input tax credit of tax paid or deemed to have
been paid;
(e) Determination of the liability to pay tax on any goods or ser-
vices or both;
(f) Whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with re-
spect to any goods or services or both amounts to or results in
a supply of goods, or services or both, within the meaning of
that term.”
There is a need for additional information to interpret the questions on which
applicant has asked for advance ruling, hence it couldn’t be confirmed whether
all the questions in application from point (a) to (f) are within the purview of ad-
vance ruling.
5. Personal Hearing :
Authorized Representatives appeared for hearing on behalf of the appli-
cant on 17-6-2020. They made their submissions on each point raised and as men-
tioned hereinabove under brief facts and are heard.
Findings
6. The applicant High Tech Refrigeration & Air conditioning Industries
is a registered proprietorship firm deals in supply of goods as well as provides
services.
7. On going through the submissions made by the applicant, this au-
thority is of the view that, issues raised by the applicant are not covered by Sec-
tion 97(2) of the GST Act on which Advance Ruling can be sought. Only one is-
sue could be dealt by this authority for issuing Ruling and that is whether supply
made by applicant from Goa on behalf of third person who is not in the taxable
territory of Goa to a place in Goa is to be taxed as inter-State Supply or intra-
State Supply.
8. For classification of any supply as inter-State Supply or intra-State
Supply, two ingredients are relied upon and these are location of the supplier
and place of supply. In the instant case, as said by the applicant, location of the
supplier is Goa, place of supply will be outside Goa as per Section 10(1)(b) of the
IGST Act since, goods are supplied on behalf of a registered person outside Goa
to a place in Goa.
9. Section 10(1)(b) of IGST Act is reproduced as “where the goods are
delivered by the supplier to a recipient or any other person on the direction of a
third person, whether acting as an agent or otherwise, before or during move-
ment of goods, either by way of transfer of documents of title to the goods or
otherwise, it shall be deemed that the said third person has received the goods
and the place of supply of such goods shall be the principal place of business of
such person.”
10. In view of the above facts and provisions the ruling is given as un-
der :
ORDER
11. The ruling so sought by the Applicant is accordingly answered as
under :-

GST LAW TIMES  20th August 2020  81