Kannur International Airport Limited ., In re
Date: June 26, 2023
Subject Matter
No ITC on taxes paid on various supplies associated with the construction of the airport, including runway and passenger terminal building (PTB)
Summary
The case law involves a company providing airport and related services which entered into contracts with a service provider for construction work. The company sought to claim input tax credit (ITC) on various goods and services used in the constructi…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. Kannur International Airport Limited (herein after referred to as “the applicant’) is a company promoted by Government of Kerala, engaged in providing airport and related services. The company started its commercial operations from 9th December 2018. 2. At the outset it is clarified that the provisions of the Central Goo…