https://www.taxtmi.com/caselaws?id=386221 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. en-us Fri, 23 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386221 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. Case-Laws GST Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386221