Case LawOrder No. GUJ/GAAR/R/2023/36
Tata Advanced Systems Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- December 5, 2023
- Type:
- Advance Ruling
- Members:
- Amit Mishra, Riddhesh Raval
Subject
Aircrafts are classifiable under CTH 8802 & will attract GST 5%
ValuationClassificationTime Of SupplyMixed SupplyComposite SupplyPrincipal Supply
Summary
(i) The nature of supply under the contract between the Applicant and Airbus is a composite supply in terms of section 8 of the CGST Act, 2017 wherein the principal supply is supply of aircraft (i.e., ‘supply of goods’). (ii) The aircraft…