Tata Advanced Systems Ltd ., In re
Date: December 5, 2023
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Amit Mishra, Riddhesh Raval
Subject Matter
Aircrafts are classifiable under CTH 8802 & will attract GST 5%
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…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Tata Advanced Systems Ltd, 5th floor, No. 521, Loha Mayan, Old High Court Lane, Navrangpura, Ahmedabad, Gujarat — 380 009 [for short ‘applicant’] is engaged in the business of assembly, manufacture and supply of aircrafts and their GST registration number is 24AACCT5245K1Z9 2. Ministry of Defence (MoD), Go…