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Goods and Services Tax

GST rate on aircraft sale not determined by AAR as intended use is not known

Case Law Details

Case Name
In re B. G. Shirke Construction Technology Pvt. Ltd. (GST AAR Maharashtra)
Date of Judgement/Order
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Advertisement In re B. G. Shirke Construction Technology Pvt. Ltd. (GST AAR Maharashtra) Question: – What is the applicable rate of GST on sale of aircraft by an NSOP holder to a private company who have applied for NSOP license, to be used for purposes such as corporate leisure, pilgrimage, cargo chartered flights? +The applicant has submitted that they are intending to sell one aircraft to Ws K. Air (purchaser), a private unlisted non-governmental company. They have submitted that the said aircraft is being purchased by K. Air for commercial purposes and not for personal use. Hence ...
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