https://www.taxtmi.com/forum/issue?id=119922 Renting or leasing of aircraft falls under HSN 9973 and attracts GST as per the applicable schedule. The place of supply - determined by where the service is actually performed or where the aircraft is utilised - governs whether CGST/SGST or IGST applies. If the recipient is located in India the transaction does not qualify as an export of services, whereas use of the aircraft wholly outside India may place the supply outside taxable territory under the non taxable territory provision. en-us Fri, 25 Apr 2025 10:54:20 +0530 Fri, 25 Apr 2025 12:29:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119922 Renting or leasing of aircraft falls under HSN 9973 and attracts GST as per the applicable schedule. The place of supply - determined by where the service is actually performed or where the aircraft is utilised - governs whether CGST/SGST or IGST applies. If the recipient is located in India the transaction does not qualify as an export of services, whereas use of the aircraft wholly outside India may place the supply outside taxable territory under the non taxable territory provision. Discussion-Forum GST Fri, 25 Apr 2025 10:54:20 +0530 https://www.taxtmi.com/forum/issue?id=119922