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

Place of supply for aircraft rental services treated as passenger transport services, not governed by general place-of-supply rules. Place of supply for renting of aircraft services falls within the place of supply for passenger transport services, based on the definition of aircraft, and is not to be determined under the general place-of-supply provision.