B. G. Shirke Construction Technology Pvt. Ltd ., In re
Date: August 23, 2019
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Timothy, Borhade
Subject Matter
GST on supply of aircraft depends upon the intended use of the aircraft
Summary
Question: – What is the applicable rate of GST on sale of aircraft by an NSOP holder to a private company who have applied for NSOP license, to be used for purposes such as corporate leisure, pilgrimage, cargo chartered flights? As per Serial N…
The present application has been filed under Section 97 of the Central Goods and Service Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively], by M/s. B. G. Shirke Construction Technology Pvt Ltd, the applicant, seeking an advance ruling in respect of the following question. What is the appl…