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.
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.
The applicant sought the advance ruling on the issue whether the supply made by the applicant from Goa on behalf of the third person, who is not in the taxable territory of Goa to a place in Goa is to be taxed as interstate supply or intrastate supply.
The Authority consists of members J.K. Meena and Sarita S. Gadgil 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.
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