18% GST on Adani’s staff cost dues to AAI

Mumbai: The Authority for Advance Rulings, Rajasthan (AAR), in the case of Airports Authority of India (AAI) relating to the transfer as a ‘going concern’ of the operations, management and development of the Jaipur International Airport to a special purpose vehicle (SPV) of Adani Enterprises, has held that the transaction is exempt from GST, owing to a specific notification.  However, th…