Supporting services for air or space transport classification clarifies scope and exclusions for airport, traffic control, and space support services. Classification under the GST Scheme identifies Supporting services for air or space transport as a distinct service group with four service codes: Airport operation services (passenger terminal and ground services excluding cargo handling and certain runway services); Air traffic control services (control-tower and radar approach/landing/take-off control); Other supporting services for air transport (firefighting, maintenance/upkeep excluding repairs, hangar and towing; certain services excluded); and Supporting services for space transport (specialized space-transport support), with cross-references to other codes for exclusions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supporting services for air or space transport classification clarifies scope and exclusions for airport, traffic control, and space support services.
Classification under the GST Scheme identifies Supporting services for air or space transport as a distinct service group with four service codes: Airport operation services (passenger terminal and ground services excluding cargo handling and certain runway services); Air traffic control services (control-tower and radar approach/landing/take-off control); Other supporting services for air transport (firefighting, maintenance/upkeep excluding repairs, hangar and towing; certain services excluded); and Supporting services for space transport (specialized space-transport support), with cross-references to other codes for exclusions.
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