GST on services provided to parent company relating to test benches in the name of MRO services

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 Comp...