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2022 (5) TMI 959 - AAR - GSTClassification of supply - supply of goods or supply of services - contract with Airbus Defence and Space, S.A.U., Spain (Airbus) for manufacture and supply of MW transport aircraft with associated equipment under its C295 aircraft programme - classification - rate of tax - value to be adopted for the purpose of payment of GST - time of supply for payment of GST - HELD THAT:- The subject Application premature at this stage. Any change in the place of the Orders must be notified to the Purchaser in writing by the Supplier with sufficient prior notice - No such intimation for change in the place of the Orders notified to the Purchaser in writing by TASL, as per said clause 2.2.1 at page number 14 of the said Contract, has been placed/ produced. The Application is rejected as non-maintainable under Section 95(a) CGST Act.
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