2023 (5) TMI 1181

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Applicant : Sh. Amrit Aswal and Sh. Himanshu Sharma, Company Representatives Present for the Jurisdictional Officer : None Concerned Officer : Sh. Deepak Brijwal, Deputy Commissioner Note: An appeal against this ruling lies before the appellate authority for advance ruling under Section 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, constituted under Section 99 of the U....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ment Authority, is a society formed by the State Government of Uttarakhand, for objectives which include developing tourism by way facilitating and controlling air transport in the state and to provide services in respect of air security and conducting rescue operations. One of the functions of M/s UCADA is to issue tenders to select helicopter shuttle service operators on select routes in the sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e facts, the applicant' is seeking advance ruling as to; 1. What will be the classification of services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services? 2. What will be the GST rate applicable on the services mentioned in the first question in terms of the notification 11/2017 CGST (Rate) dated 28.06.2017? 3. A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the outset we find that the "applicant" i.e. M/s Uttarakhand Civil Aviation Development Authority, Dehradun in their application dated 11.03.2023 has declared that M/s Uttarakhand Civil Aviation Development Authority, is a society formed by the State Government of Uttarakhand, for objectives which include developing tourism by way facilitating and controlling air transport in the state and to prov....