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2020 (7) TMI 311 - AAR - GSTMaintainability of Advance Ruling application - scope of Advance Ruling - Levy of IGST or SGST CGST - rate of gst - Fixing of Air conditioner VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa - 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%) - 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%) - 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 fixing - composite Dealer raise Service Bill for Fixing of Air Conditioner - 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%) - 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. HELD THAT - 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 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. 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.
Issues involved:
- Application for advance ruling under the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 regarding various questions related to the supply of air conditioners and related services. Analysis: - The applicant, a registered proprietorship firm dealing in goods and services, sought an advance ruling on multiple questions related to the supply of air conditioners and services in Goa. The Authority for Advance Ruling found that only one issue fell within the purview of Section 97(2) of the GST Act, which was whether the supply made by the applicant from Goa to a place in Goa on behalf of a third person not in Goa should be taxed as an Interstate Supply or Intra State Supply. - To determine the classification of supply as Interstate or Intra State, the location of the supplier and the place of supply are crucial factors. In this case, since the location of the supplier was in Goa and the goods were supplied on behalf of a registered person outside Goa to a place in Goa, the place of supply would be outside Goa as per Section 10(1)(b) of the IGST Act. - Section 10(1)(b) of the IGST Act states that if goods are delivered by the supplier to a recipient on the direction of a third person before or during the movement of goods, the place of supply shall be the principal place of business of such person. Based on these provisions and the specific circumstances of the case, the ruling was issued that the nature of supply made by the applicant should be treated as a supply of goods in the course of interstate trade or commerce, and tax should be charged accordingly. This detailed analysis of the judgment provides a comprehensive understanding of the issues raised, the legal provisions applied, and the final ruling given by the Authority for Advance Ruling in this case.
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