High Tech Refrigeration & Air conditioning Industries ., In re
Date: June 29, 2020
Subject Matter
Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa amounts to inter-state supply
Summary
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 g…
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 syst…