TaxTMI 
TaxTMI 
2022 (5) TMI 959
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...., 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. 2. 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? Revenue's....
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....admission hearing on 22-3-22. During the hearing, the Hon'ble Authority required submissions to be placed on record that the proposed manufacturing operations in respect of which Advance Ruling is sought will be undertaken in the State of Gujarat. 3. The Company is registered in the State of Gujarat and is holding Goods and Services Tax Identification Number 24AACCT5245K1Z9. The Company hereby states that it conducted site surveys, discussed with the local authorities, and shortlisted four locations in the State of Gujarat for setting up the unit. 4. It may not be out of place to mention here that the project involves final assembly of aircrafts which need to be ultimately delivered to the MoD in a fly-away condition at the project loca....
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....Contract dated 29-10-21 entered between TASL registered office at Hyderabad with Airbus and TATA Consultancy services ltd, at clause 2.2.1 reads as follows: '2.2. Orders 2.2.1 All the orders under this Contract shall be placed by the purchaser upon the Supplier. The following address to be considered as project execution address and this would be changed once the final location for execution is finalised, which would be supported by the address modified Orders by the Purchaser to the Supplier; Tata Advance System Pvt. Ltd. Plot No. 42-43 Electronic City, Phase-1, Hosur Road Bengaluru 560100, Karnataka GSTN :29AACCT5245K1ZZ Any change in the place of the Orders must be notified to the Purchaser in writing by the Supplier with s....