M/s. Tata Advanced Systems Limited

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?

States/UT
Order No. & Date
GUJ/GAAR/R/2022/27 dated 11.05.2022
Order date
11-05-22
Category
97(2)(a),(b),(c),(e) & (g)
Year