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GST - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Levy of IGST or SGST & CGST - rate of gst - Fixing of Air ...

Case Laws     GST

July 14, 2020

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 - 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.

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