Place of Supply rule for aircraft maintenance services designates recipient's location as taxable site, ensuring uniform IGST application. The amendment designates the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, when supplied to a person for use in the course or furtherance of business, as the location of the recipient of the service, to prevent double taxation or non taxation and to ensure uniform application of rules.
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Provisions expressly mentioned in the judgment/order text.
Place of Supply rule for aircraft maintenance services designates recipient's location as taxable site, ensuring uniform IGST application.
The amendment designates the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, when supplied to a person for use in the course or furtherance of business, as the location of the recipient of the service, to prevent double taxation or non taxation and to ensure uniform application of rules.
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