AAR: Refutes to rule on GST rate applicable on sale of aircraft absent sufficient/conclusive information from applicant

Sep 25,2019

Maharashtra AAR refuses to answer query pertaining to applicable rate of GST on sale of aircraft by a Non-scheduled Operator Permit (NSOP) holder to a dealer/private unlisted non-Govt. company who have applied for NSOP license and intends to use aircraft for purpose of corporate leisure, pilgrimage & cargo chartered flights; Opines that, Serial No. 244 of Schedule I of Notification No. 1/2017-CT (Rate) and Notification No. 2/2017-CT (Rate) provides that other aircrafts (f...

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