9911796707
TMI Blog2023 (5) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... d Sh. Himanshu Sharma, Company Representatives Present for the Jurisdictional Officer : None Concerned Officer : Sh. Deepak Brijwal, Deputy Commissioner Note: An appeal against this ruling lies before the appellate authority for advance ruling under Section 100(1) of the Uttarakhand Goods and Services Tax Act, 2017, constituted under Section 99 of the Uttarakhand Goods and Services Tax Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nment 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. One of the functions of M/s UCADA is to issue tenders to select helicopter shuttle service operators on select routes in the state of Uttarakhand on license basis with the objective ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be the classification of services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services? 2. What will be the GST rate applicable on the services mentioned in the first question in terms of the notification 11/2017 CGST (Rate) dated 28.06.2017? 3. At the outset, we would like to state that the provisions of both the CGST Act and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority, 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, 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. 7. In view of the above facts, it is very clear that 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 we hold that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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