TMI Blog2020 (7) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... rain 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 appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter 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 consisting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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. Concerne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Hearing: Authorized Representatives appeared for hearing on behalf of the applicant on 17/06/2020. They made their submissions on each point raised and as mentioned herein above under brief facts and are heard. FINDINGS The applicant High Tech Refrigeration 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 pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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