The Goa Authority of Advance Ruling (AAR) ruled that the goods supplied on behalf of a registered person outside Goa to a place in Goa will be treated as Supply of Goods in the course of interstate trade or commerce and tax is to be charged accordingly.
Facts of the case:
The Applicant, High Tech Refrigeration, and Air Conditioning Industries are engaged as a migrated taxpayer, engaged in the supply of goods as well as service in respect of Air conditioning machines, electronic integrated circuits, and work contracts for maintenance and repair services.
Question of which advance ruling was sought:
Fixing of Air conditioner and VRV system in Goa for a client (recipient) registered outside Goa but not registered in Goa. Whether an inter-State or intra-State supply.
Other questions were also raised in the ruling but ruling was given by Goa AAR on above issue only.
Goa AAR Order- Ruling
- For classification of any supply as Interstate Supply or Intra State Supply, two ingredients and these are location of the supplier and place of supply.
- In the instant case as the location of Supplier is Goa, place of supply would be outside India 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.
In view of above the Authority ruled that the goods supplied i.e Air conditioners and VRV systems on behalf of a registered person outside Goa to a place in Goa will be treated as Supply of Goods in the course of interstate trade or commerce and tax is to be charged accordingly viz IGST shall apply.
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READ ORDER:
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