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2023 (5) TMI 1181 - AUTHORITY FOR ADVANCE RULING, UTTARAKHANDClassification of services - services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services - rate of GST - Applicability of N/N. 11/2017 CGST (Rate) dated 28.06.2017. HELD 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 provide services in respect of air security and conducting rescue operations, which means to say that the applicant floats/ issue tenders to select “helicopter shuttle service operators” on select routes in the state of Uttarakhand on license basis, which entails providing of services by way of transport of passengers by air. The applicant in the instant case does not provide any service of “transport of passengers by air” and also they do not receive the services of “transport of passengers by air' by any of the “helicopter shuttle service operator”, as they do not fall under the category of 'passengers”. Hence the applicant do not fulfill the conditions as mandated in Section 95 of the CGST Act, 2017, in as much as the applicant i.e. M/s Uttarakhand Civil Aviation Development Authority, Dehradun has approached the Authority for Advance Ruling, Goods & Service Tax, Uttarakhand, on matters or on questions which is not in relation to the supply of goods or services or both, being undertaken or proposed to be undertaken by them. The applicant in the instant case do not fulfill the criterion as mandated in sub-section (a) of the Section 95 of the CGST Act, 2017, and hence in terms of section 98(2) of the Central Goods And Services Tax Act, 2017, the present application is not admitted and rejected without going into the merits of the case.
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