2020 (7) TMI 311

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....x, 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 (Recipient) 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 c....

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....E SEPARATELY REGULATED 8415 10 - WINDOW OR WALL TYPES, SELF-CONTAINED OR SPLIT SYSTEM: OTHER 2. 85423100 ELECTRON IC 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. 00440245/ 00440410/ 300440233 MAINTENANCE OR REPAIR SERVICE 2, WORKS CONTRACT SERVICES, ERECTION, COMMISSIONING AND INSTALLATION 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 Section 97(2) of the CGST Act. The relevant portion of Section 97 of the CGST Act is extracted hereu....

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.... Air conditioning Industries is a registered proprietorship firm deals in supply of goods as well as provides services. On going through the submissions made by the applicant, this authority is of the view that, issues raised by the applicant are not covered by section 97(2) of the GST Act on which Advance Ruling can be sought. Only one issue 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 Interstate Supply or Intra State Supply. 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....