https://www.taxtmi.com/caselaws?id=799708 Ex-works transfer of title in aircraft supplied for consideration in the course of business constitutes a taxable supply of movable goods under GST. Aircraft manufactured and procured in Gujarat, then supplied ex-works to a government purchaser from Gujarat, remain taxable in India because no applicable exemption covers the supply. Registration is required in Gujarat where taxable outward supplies originate from that State and the supplier's aggregate turnover exceeds the prescribed threshold. The domestic procurement and onward supply therefore form a taxable supply chain with a registration nexus in Gujarat. en-us Fri, 11 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799708 Ex-works transfer of title in aircraft supplied for consideration in the course of business constitutes a taxable supply of movable goods under GST. Aircraft manufactured and procured in Gujarat, then supplied ex-works to a government purchaser from Gujarat, remain taxable in India because no applicable exemption covers the supply. Registration is required in Gujarat where taxable outward supplies originate from that State and the supplier's aggregate turnover exceeds the prescribed threshold. The domestic procurement and onward supply therefore form a taxable supply chain with a registration nexus in Gujarat. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799708