Place of supply for renting of aircraft services, Goods and Services Tax - GST

[Kumar Kedia]

Sir,

Do the place of supply for renting of aircraft service fall in section 12(9)? should it be classified under passenger transport services? Or pos would be determined as per section 12(2)?

Posts / Replies

[KASTURI SETHI]

Query-wise reply is as under :-

1. Yes.

2. Yes. See the definition and meaning of AIRCRAFT.

3. NO.