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AIRPORTS AUTHORITY OF INDIA, CHAUDHARY CHARAN SINGH INTERNATIONAL AIRPORT
(Authority for Advance Ruling, Uttar Pradesh)

Hon'ble Judges:

ABHISHEK CHAUHAN
VIVEK ARYA
Pet. Counsel
Hem Chhajed
Res. Counsel
---

Petitioner / Applicant

AIRPORTS AUTHORITY OF INDIA, CHAUDHARY CHARAN SINGH INTERNATIONAL AIRPORT

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttar Pradesh

Date May 13, 2022
Order No.

UP ADRG 03/2021

Citation

2022(5) TAXREPLY 6088

Original Order
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ORDER

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s AIRPORTS AUTHORITY OF INDIA, CHAUDHARY CHARAN SINGH INTERNATIONAL AIRPORT, AMAUSI, LUCKNOW-226009 (here in after referred to as the applicant) is a registered assessee under GSTN: 09AAACA6412D1Z6. 2. The applicant has filed application for advance ruling in Form ARA-01 and submitted as under- (1) Airports Authority of India (the ‘AAI') is the authority created under the Airports Authority of India Act, 1994 (the 'AM Act'). AAI Act was enacted to provide for the constitution of the AAI for the better administration and cohesive management of the airports. (2) As per Chapter III, Section 12 (1) & (2) of AAI Act, the functions of the AAI are: To manage the airports, the civil enclaves and the aeronautical communication stations efficiently; To provide air traffic service and air transport service at any airport. (3) AAI may u....

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