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 movement 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 he the principal place of business of such person.
The nature of supply made by the applicant in this case is to be treated as a supply of goods in the course of interstate trade or commerce and tax is to be charged accordingly.
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GOA
(Under section 98 of the Goa Goods and Service Tax Act, 2017)
1. The Present application has been filed under section 97 of the Goa goods and service tax Act,2017 and the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the SGST Act and CGST Act) by the High Tech Refrigeration & Air conditioining Industries, Margo 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 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 concern or Third party to client based in Goa or Outside Goa @ (18%) GST for
5. Can composite Dealer raise Service Bill for Fixing of Air Conditioner & also what GST Rate applicable.
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 Attached / 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 And Rate of GST on movable Air conditioning System. Client Registered in Goa or Client registered outside Goa.
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 tax payer w.e.f. 01/07/2017 and has opted for Composition from the date of migration.
Tax payer deals in supply of goods as well as provides services. Details of the Goods/Commodities & Services supplied is as under:
|Sr No.||HSN||Description of Goods & Services|
|1.||84151090/10||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
|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 CIRCUIT|
|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 he 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 hereunder:
“97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied 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;
(c) Determination of time and value of supply of goods or services or both;
(d) Admissibility of input tax credit of tax paid or deemed to have been paid;
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 movement 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 he the principal place of business of such person.”
In view of the above facts and provisions the ruling is given as under:
ADVANCE RULING UNDER SECTION 98 OF THE CGST/GGST ACT 2017.
The ruling so sought by the Applicant is accordingly answered as under:-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.