Airports Authority of India ., In re
Date: March 20, 2023
Subject Matter
GST not applicable on transfer of Jaipur international airport business to Adani group
Summary
The transfer of Jaipur International Airport operations to Adani Group is exempt from Goods and Services Tax (GST), according to this ruling by the Authority for Advance Ruling. The ruling stated that the transfer of business as a going concern is co…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of bo…