Classification of 'Other Support Services' and 'Intermediary Services' under GST

Last updated: 15 July 2021

Court :
AAR Karnataka

Brief :
M/s Airbus Group India Private Limited, (hereinafter referred to as 'the Applicant' or 'Airbus India' or 'the Company'), 4 & 4A, XYLEM, 4th Floor, Dyavasandra Industrial Area, Mahadevapura Post, Bengaluru - 560048, Karnataka having GSTIN 29AAGCA1513R1ZD, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST.

Citation :
Advance Ruling No. KAR ADRG 31 / 2021�

THE AUTHORITY FOR ADVANCE RULINGS
IN KARNATAKA
GOODS AND SERVICES TAX
VANIJYA THERIGE KARYALAYA, KALIDASA ROAD
GANDHINAGAR, BENGALURU - 560 009

Advance Ruling No. KAR ADRG 31 / 2021
Date : 01-07-2021

Present:

1. Dr.M.P.Ravi Prasad
Additional Commissioner of Commercial Taxes . . . Member (State)

2. Sri.Mashhood Ur Rehman Farooqui,
Joint Commissioner of Customs & Indirect Taxes, . . . . Member (Central)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 AND UNDER SECTION 98(4) OF THE KGST ACT, 2017

M/s Airbus Group India Private Limited, (hereinafter referred to as 'the Applicant' or 'Airbus India' or 'the Company'), 4 & 4A, XYLEM, 4th Floor, Dyavasandra Industrial Area, Mahadevapura Post, Bengaluru - 560048, Karnataka having GSTIN 29AAGCA1513R1ZD, have filed an application for Advance Ruling under Section 97 of the CGST Act, 2017 read with Rule 104 of CGST Rules 2017 and Section 97 of KGST Act, 2017 read with the KGST Rules 2017, in FORM GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act and the KGST.

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