Place of supply for renting of aircraft services

[Kumar Kedia]

Sir,

Do the place of supply for renting of aircraft service fall in section 12(9)? should it be classified under passenger transport services? Or pos would be determined as per section 12(2)?

[KASTURI SETHI]

Query-wise reply is as under :-

1. Yes.

2. Yes. See the definition and meaning of AIRCRAFT.

3. NO.

AI Summary

Clarification on Place of Supply for Aircraft Rental Services: Section 12(9) Applies, Not Section 12(2) Under GST. A participant inquired about the place of supply for renting aircraft services under the Goods and Services Tax (GST) framework, questioning whether it falls under section 12(9) for passenger transport services or if it should be determined by section 12(2). The respondent clarified that the place of supply does indeed fall under section 12(9) and is classified under passenger transport services, but it does not align with the criteria of section 12(2).