AAR: Fixing of air conditioner for a client on behalf of third party outside State an ‘inter-state’ supply

Goa AAR holds that supply of air conditioner and other installation services to client (recipient) on behalf of third party situated outside Goa is to be treated as supply of goods in the course of inter-state trade or commerce and tax is to be charged accordingly; Explains that for the transaction to be taxed as intrastate or interstate supply two ingredients are relied upon (i) location of supplier and (ii) place of supply; Observes that herein location of supplier is Goa a...