GST on transfer of business by Airport Authority of India to Adani Jaipur International Airport Limited

In re Airports Authority of India (GST AAR Rajasthan)

Q.1 Whether the transfer of business by the Airport Authority of India to the M/s. Adani Jaipur International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (CGST), viz-a-viz Rajasthan State Goods and Service Tax Act, 2017 (RSGST) ?

Ans.1 The Subject Supply of “Transfer of Going Concern service” is Supply under Section 7 CGST Act, 2017.

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