Helicopter Shuttle Services Advance Ruling Denied Due to Procedural Defects in GST Classification Application

The SC rejected UCADA's advance ruling application regarding helicopter shuttle services classification and GST rates. The ruling authority found that UCADA did not meet statutory conditions for seeking an advance ruling under CGST Act, 2017. The application was dismissed without examining the substantive legal issues, primarily due to procedural non-compliance with the GST statute's requirements.

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Issues involved:
- Classification of services provided by Heli-Operators for transport of passengers by air in Helicopter Shuttle Services.
- Applicable GST rate on the services provided by Heli-Operators as per notification 11/2017 CGST (Rate) dated 28.06.2017.

Classification of services provided by Heli-Operators:
The case involved 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 regarding the classification of services provided by Heli-Operators for the transport of passengers by air in Helicopter Shuttle Services. The applicant, M/s Uttarakhand Civil Aviation Development Authority (UCADA), sought an advance ruling on this matter. The applicant, a society formed by the State Government of Uttarakhand, issues tenders to select helicopter shuttle service operators on select routes in Uttarakhand for providing safe and economical services to pilgrims and passengers. The Heli-Operators participate in the tender process and provide air transport services in the form of Charter Services and Shuttle Services to passengers. However, the ruling authority found that the applicant does not fulfill the conditions as mandated in the CGST Act, as they do not provide or receive transport services by air, and therefore, the application was rejected without delving into the merits of the case.

Applicable GST rate on services provided by Heli-Operators:
The second issue in the case pertained to the applicable GST rate on the services provided by Heli-Operators as per notification 11/2017 CGST (Rate) dated 28.06.2017. The ruling authority, after examining the application and the functions of M/s UCADA, concluded that the applicant did not meet the criteria required for an advance ruling under the CGST Act. As a result, the application was not admitted and was rejected without considering the specifics of the case. The authority clarified that the applicant's request did not relate to the supply of goods or services being undertaken or proposed by them, thus rendering it outside the purview of the advance ruling process defined in the GST statute.

Separate Judgement (if applicable):
No separate judgment was delivered by the judges in this case.

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