https://www.taxtmi.com/caselaws?id=446868 The AAR Gujarat ruled that the supply of aircrafts with maintenance services constitutes a composite supply under section 2(30) of CGST Act, with aircraft being the principal supply. The supply is classified under CTH 8802 attracting 5% GST. Following Chhattisgarh HC precedent in Shree Jeet Transport, free items supplied by Airbus must be included in GST valuation. The authority held that GST on advances for goods supply is not required per notification 66/2017-CT dated 15.11.2017. en-us Wed, 06 Dec 2023 00:00:00 +0530 Wed, 23 Apr 2025 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446868 The AAR Gujarat ruled that the supply of aircrafts with maintenance services constitutes a composite supply under section 2(30) of CGST Act, with aircraft being the principal supply. The supply is classified under CTH 8802 attracting 5% GST. Following Chhattisgarh HC precedent in Shree Jeet Transport, free items supplied by Airbus must be included in GST valuation. The authority held that GST on advances for goods supply is not required per notification 66/2017-CT dated 15.11.2017. Case-Laws GST Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446868