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M/S. HIGH TECH REFRIGERATION AND AIR CONDITIONING INDUSTRIES
(Authority for Advance Ruling, Goa)

Hon'ble Judges:

J.K.MEENA
SARITA S. GADGIL
Pet. Counsel
J.b. Sardessai
Ramanand Namshikar
Vincy Andrare
Res. Counsel
Na

Petitioner / Applicant

M/S. HIGH TECH REFRIGERATION AND AIR CONDITIONING INDUSTRIES
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Goa

Date Jun 29, 2020
Order No.

GOA/GAAR/5 of 2019-20/530

Citation

2020(6) TAXREPLY 2651
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ORDER

PROCEEDING (Under Section 98 of the Goa Goods and Services Tax, Act 2017) 1. The present application has been filed under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter 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 hous....

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