Airbus Group India Private Limited ., In re
Date: November 9, 2021
Subject Matter
Services rendered by 'Airbus India' to its holding company Airbus Invest SAS, France, would NOT qualify as "export of service". AAR ruling upheld.
Summary
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 s…
At the outset we would like to make it clear that the provisions of CGST, Act 2017 and SGST Act 2017 are in pari materia and have the same provisions in like matter and differ from other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in t…