Case Law Details
In re Testmesures Spherea Solutions Private Limited (GST AAR Karnataka)
The Karnataka Authority of Advance Ruling (“the KAAR”) in Re: M/s Testmesures Spherea Solutions Private Limited [KAR ADRG 46/2022 dated December 2, 2022] denied to grant Goods and Service Tax (“GST”) concession as the service of supply of test bunch equipment does not amounts to an ingredient to build Aircraft.
Facts:
M/s Testmeasures Spherea Solutions Private Limited (“the Applicant”) is a private limited and wholly owned subsidiary of M/s Spherea Test and Services (“the Parent Company”). The Parent Company had entered into an agreement to provide a set of services to a customer in France who in turn has agreed to provide such services to a customer in India.
The Applicant stated that two equipments (test benches for aeronautics cases) are sold by the Parent Company to their customer in India. These test benches are currently with Indian Air Force at their Operational Forward bases.
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