GST on AAI’s Concession to Adani Thiruvananthapuram Airport

In re Airport Authority of India (GST AAR Kerala) In the case of Airport Authority of India (GST AAR Kerala), the Authority for Advance Rulings (AAR) addressed multiple GST implications concerning the Airport Authority of India (AAI) and its concession agreement with Adani Thiruvananthapuram International Airport Limited. The AAR ruled that the arrangement between AAI and Adani does not constitute a “transfer of business.” Instead, the agreement involves a supply of services, such as manpower and leasing, between the parties, thereby attracting GST under Section 7 of the CGST Act, 2017. Th...