https://www.taxtmi.com/caselaws?id=431223 The AAR Karnataka ruled that maintenance and repair services of test bench equipment (Mermoz system) used for testing aircraft airworthiness are classifiable under SAC 998719 as maintenance services of machinery and equipment. The services do not qualify for concessional 5% GST rate under entry 25(ia) as the test equipment is not an aircraft component or part, but rather external testing equipment. The test bench equipment neither forms part of nor is a component of aircraft. The authority declined to determine place of supply for export classification, stating it exceeded their jurisdiction. en-us Fri, 02 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431223 The AAR Karnataka ruled that maintenance and repair services of test bench equipment (Mermoz system) used for testing aircraft airworthiness are classifiable under SAC 998719 as maintenance services of machinery and equipment. The services do not qualify for concessional 5% GST rate under entry 25(ia) as the test equipment is not an aircraft component or part, but rather external testing equipment. The test bench equipment neither forms part of nor is a component of aircraft. The authority declined to determine place of supply for export classification, stating it exceeded their jurisdiction. Case-Laws GST Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431223