Advance Ruling— Section 95 of CGST Act— In the instant case, the applicant (Tata Advanced System Limited) has entered the contract with Airbus and Tata Consultancy Services Limited for manufature of aircrafts.

The applicant submitted that the Ministry of Defence (MoD), GoI has entered into a contract with Airbus Defence and Space, S.A.U., Spain (Airbus) for manufacture and supply of 56 C295 MW transport aircraft with associated equipment under its C295 aircraft programme. Airbus is a company incorporated in Spain and is not registered under GST in India.

Question on which Advance Ruling sought

(i) What is the nature of supply under the contract between the Applicant and Airbus (i.e., whether the same will qualify as ‘supply of goods’ or ‘supply of service’)?

(ii) Given the nature of the activities undertaken by the Applicant under the contract, what will be the appropriate classification and rate of tax of the said supply?

(iii) What is the value to be adopted for the purpose of payment of GST?

(iv) What will be the time of supply for payment of GST?

Held that— The Application is rejected as non- maintainable under Section 95(a) CGST Act.