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M/S. GLOBAL VECTRA HELICORP LTD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

SANJAY SAXENA
MOHIT AGRAWAL
Pet. Counsel
Anand Nainawati
Res. Counsel
Na

Petitioner / Applicant

M/S. GLOBAL VECTRA HELICORP LTD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 2, 2020
Order No.

GUJ/GAAR/R/21/2020

Citation

2020(7) TAXREPLY 3322
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ORDER

The applicant M/s. Global Vectra Helicorp ltd. vide their application for Advance Ruling has submitted that they are having their registered office at A-54, Kailash Colony, New Delhi-110048 and GST registered office at Airports Authority of India, NH 8B, Porbandar Airport, Porbandar, Gujarat-360575. They have submitted that they hold a Non-scheduled Operators Permit (NSOP) (No.8/1998) issued by the Directorate General of Civil Aviation (hereinafter referred to as the ‘DGCA’). It employs a fleet of around 30 helicopters (aircrafts) for providing services classifiable under HSN 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 28.6.2017 (Charter Hire Services). Under the charter hire services entered into by the applicant with various customers, the applicant is responsible for operating and maintaining the aircrafts. The a....

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