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    <title>IGST Applicable on Air Conditioning Installations in Goa for Clients Registered Outside the State; Classified as Interstate Trade.</title>
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    <description>Levy of IGST or SGST &amp; CGST - rate of gst - Fixing of Air conditioner &amp; VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa - For classification of any supply as Interstate Supply or Intra State Supply, two ingredients are relied upon and these are location of the supplier and place of supply. - The nature of supply made by the applicant is to be treated as a supply of goods in the course of interstate trade or commerce and tax is to be charged accordingly.</description>
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