Summary
- The Gujarat Authority for Advance Ruling has determined that Airbus Defence and Space S.A. is liable to pay GST on the supply of forty C-295 aircraft to the Ministry of Defence.
- The ruling confirms that the aircraft, manufactured in India by Tata Advanced Systems Ltd., constitute "goods" under Section 7 of the CGST Act, 2017.
- Airbus must also obtain GST registration in Gujarat due to the substantial transaction value exceeding the threshold limit.
- This decision could set a precedent for future transactions involving foreign manufacturers supplying goods within India.
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