Goods supplied on behalf of Registered Person outside the state, within the state is Interstate supply
The Question and Ruling as follows :
1. Fixing of the 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. Supplying Air conditioner to the client (Recipient) registered outside Goa but not registered in Goa consisting of the Air conditioner (28%) Copper pipe, Drainpipe, Electric cable, etc (18%) and fixing rate (18%). These items can be supplied/Billed them separately under GST
3. Supplying of the Air conditioner (28%) for a residential house in Goa consisting of in case require additional item Copper pipe, Drainpipe, Electric cable, etc (18%) and fixing rate (18%). Billing them separately is allowed/ok.
4. Can the installation of the Air conditioner (28%) can be done by sister concern or Third-party to the client based in Goa or Outside Goa @ (18%) GST for fixing.
5. Can composite Dealer raise Service Bill for Fixing of Air Conditioner & also what GST Rate applicable?
6. Whether 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%)
7. Rate of GST on Centralized Air Conditioning Systems. For (works contract) Rate of GST on Split Air Conditioning System fixed in the room. And Rate of GST on movable Air conditioning Systems. Client Registered in Goa or Client registered outside Goa.
The ruling is sought by the Applicant is accordingly answered as under:-
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.