Airport Authority of India ., In re
Date: January 9, 2024
Court: Authority for Advance Ruling
Bench: Kerala
Type: Advance Ruling
Judge(s)/Member(s): Gayathri, Abdul Latheef
Subject Matter
GST leviable on AAI-Adani concessionaire pact for Thiruvananthapuram airport
Summary
The case revolves around whether the transaction involving the transfer of operational and development rights of the Thiruvananthapuram Airport from the Airport Authority of India (AAI) to M/s. Adani Thiruvananthapuram International Airport Limited c…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KERALA 1. The applicant, M/s Airports Authority of India (the `AAI’) is the authority created under the Airports Authority of India Act, 1994 (the ‘AAI Act’) with registered office at administrative building Shangumugam, Vallakkadavu P.O., Thiruvananthapuram-695008. They carry out the functions specified in Section 12 of AAI…