Biman Bangladesh Airlines Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- West Bengal
- Date:
- August 19, 2026
- Type:
- Advance Ruling
- Members:
- Jaydip Kumar Chakrabarti, Yogesh Sugdeo Chitte
Subject
Place of embarkation determines GST for international air passenger transport; human remains transport not supply.
Summary
The Authority for Advance Ruling has clarified the GST treatment for international passenger air transportation services and the transportation of human remains. It was held that international passenger air services are taxable only when the passenge…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL a. A person within the ambit of Section 100 (1) of theCentral Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called „ the GST Act‟), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under S…