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TaxReply India Pvt Ltd

GLOBAL VECTRA HELICORP LIMITED
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

J.P. GUPTA
SEEMA ARORA
Pet. Counsel
Neeraj Agrawal
Res. Counsel
---

Petitioner / Applicant

GLOBAL VECTRA HELICORP LIMITED
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Jul 6, 2021
Order No.

GUJ/GAAAR/APPEAL/2021/23

Citation

2021(7) TAXREPLY 5353
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ORDER

The appellant, M/s. Global Vectra Helicorp Limited (GVHL), employs a fleet of around 30 helicopters (aircrafts) for providing services classifiable under Service Accounting Code 996603 (i.e. Rental services of aircraft including passenger aircrafts, freight aircrafts and the like with or without operator) in terms of Annexure to Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017. The appellant has submitted that they are responsible for providing rental services of aircraft (with or without operator) and in respect of Aviation Turbine fuel (ATF), it was agreed that provision of the same for the purpose of flying of aircrafts would be the responsibility of the customers; that at locations where the customers are unable to provide the fuel, in order to ensure continuity of flying, the contract requires GVHL to procure the fuel on behalf of the customers and subsequently the cost of the fuel is reimbursed by customers at actual (without charging any mark-up); that GVHL undert....

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