No GST concession on Service of supply of test bunch equipment as it does not amount to an ingredient to build Aircraft


Quick Summary
The Karnataka Authority of Advance Ruling (KAAR) has ruled that services related to the supply of test bunch equipment for aircraft do not qualify for a GST concession. The applicant argued these services were MRO (Maintenance, Repair, and Overhaul) for aircraft components, eligible for a 5% GST rate. However, the KAAR determined that the test equipment itself is not an aircraft part, thus falling under a different service classification and not eligible for the specific concession.

Court :
Karnataka Authority of Advance Ruling

Brief :
The Karnataka Authority of Advance Ruling ("the KAAR") in Re: M/s Testmesures Spherea Solutions Private Limited [KAR ADRG 46/2022 dated December 2, 2022] denied to grant Goods and Service Tax ("GST") concession as the service of supply of test bunch equipment does not amounts to an ingredient to build Aircraft.

Citation :
KAR ADRG 46/2022 dated December 2, 2022

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Bimal Jain
Published in GST
Views : 767

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