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TATA ADVANCED SYSTEMS LIMITED
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

ATUL MEHTA
ARUN RICHARD
Pet. Counsel
Kanchi Varada Raju Panchadi
Rohit Jain
Niraj Bagri
Res. Counsel
---

Petitioner / Applicant

TATA ADVANCED SYSTEMS LIMITED
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date May 11, 2022
Order No.

GUJ/GAAR/R/2022/27

Citation

2022(5) TAXREPLY 5822
Original Order
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ORDER

M/s. Tata Advanced Systems Limited, Ahmedabad (hereinafter referred to as TASL for the sake of brevity) with GSTIN 24AACCT5245K1Z9 filed the subject Application. It was submitted that the Ministry of Defence (MoD), GoI has entered into a contract dated 24-09-21 with Airbus Defence and Space, S.A.U., Spain (Airbus) for manufacture and supply of 56 C295 MW transport aircraft with associated equipment under its C295 aircraft programme. Airbus is a company incorporated in Spain and is not registered under GST in India. 2. Question on which Advance Ruling sought (i) What is the nature of supply under the contract between the Applicant and Airbus (i.e., whether the same will qualify as ‘supply of goods’ or ‘supply of service’)? (ii) Given the nature of the activities undertaken by the Applicant under the contract, what will be the appropriate classification and rate of tax of the said supply? (iii) What is the value to be adopted for the purpose of ....

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25 May

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PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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