https://www.taxtmi.com/article/detailed?id=10879 KAAR held that services to maintain and repair automatic test bench equipment used to test aircraft airworthiness are services to other machinery and equipment and not services to aircraft, aircraft engines or aircraft components. Such services are classifiable under SAC 998719 and therefore do not qualify for the concessional MRO entry and associated reduced GST rate. KAAR did not rule on whether the supplies qualify as exports or on place-of-supply. en-us Sat, 17 Dec 2022 09:55:49 +0530 Sat, 17 Dec 2022 09:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10879 KAAR held that services to maintain and repair automatic test bench equipment used to test aircraft airworthiness are services to other machinery and equipment and not services to aircraft, aircraft engines or aircraft components. Such services are classifiable under SAC 998719 and therefore do not qualify for the concessional MRO entry and associated reduced GST rate. KAAR did not rule on whether the supplies qualify as exports or on place-of-supply. Articles Goods and Services Tax - GST Sat, 17 Dec 2022 09:55:49 +0530 https://www.taxtmi.com/article/detailed?id=10879