Aircraft GST classification depends on proven end use; initial NOC alone did not establish non-personal use.

Aircraft GST rate entries distinguish aircraft used for personal use from other aircraft. On the facts presented, the purchaser's initial NOC for non-scheduled air transport did not conclusively prove the aircraft's actual end use, and the materials did not establish with certainty that it would not be used for personal purposes. Because the intended use remained uncertain, the authority could not determine at that stage whether the sale fell outside the personal-use category. No definitive ruling on the applicable GST rate was given on the basis of the information furnished.

---

---

Issues: Whether the sale of an aircraft to a purchaser holding only an initial NOC for non-scheduled air transport, on the facts presented, could be conclusively classified as other than personal use so as to determine the applicable GST rate under the relevant tariff entries.

Analysis: The rate entries for aircraft distinguish between aircraft used for personal use and other aircraft. The ruling authority noted that the purchaser had obtained only an initial NOC, which enabled it to proceed towards an NSOP but did not conclusively establish the actual end use of the aircraft. The materials placed before the authority did not establish with certainty that the aircraft would not be used for personal purposes. On that factual uncertainty, the authority held that the intended use could not be determined conclusively at that stage.

Conclusion: No definitive ruling on the applicable GST rate was given, as the question could not be answered on the basis of the information furnished.

---