Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST

In re Airbus Group India Pvt. Ltd. (GST AAAR Karnataka) The Appellate Authority uphold the order No. KAR ADRG 31/2021 dated 01/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellants M/s. Airbus Group India Private Limited, stands dismissed all accounts. One of the important requirements for supply of any service to be treated as export of service’ is that the place of supply of service is outside India. The provisions for determination of place of supply of services where the location of the supplier or the location of the recipient of services is outside I...