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UTTARAKHAND CIVIL AVIATION APPLICANT DEVELOPMENT AUTHORITY
(Authority for Advance Ruling, Uttarakhand)

Hon'ble Judges:

ANURAG MISHRA
RAMESHVAR MEENA
Pet. Counsel
Amrit Aswal
Himanshu Sharma
Res. Counsel
Deepak Brijwal

Petitioner / Applicant

UTTARAKHAND CIVIL AVIATION APPLICANT DEVELOPMENT AUTHORITY

Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Uttarakhand

Date Mar 20, 2023
Order No.

Advance Ruling 14/2022-23, In Application No: 10/2022-23

Citation

2023(3) TAXREPLY 7450

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ORDER

PROCEEDINGS This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Uttarakhand Civil Aviation Development Authority, UCADA, Sahastradhara Aerodrome, Mussoorie By Pass Road, Sahastradhara Road, DEHRADUN-248001 (herein after referred to as the “applicant”) and registered with GSTIN 05AAAAU5634K1ZD under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. In the application dated 11.03.2023, the applicant submitted that: a. M/s Uttarakhand Civil Aviation Development Authority, is a society formed by the State Government of Uttarakhand, for objectives which include developing tourism by way facilitating and controlling air transport in the state and to provide services in respect of air security and conducting rescue operations. One of the functions of....

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