9911796707
TMI Blog2023 (5) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Uttarakhand Civil Aviation Development Authority, UCADA, Sahastradhara Aerodrome, Mussoorie By Pass Road, Sahastradhara Road, DEHRADUN-248001 (herein after referred to as the applicant ) and registered with GSTIN 05AAAAU5634K1ZD under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. In the application dated 11.03.2023, the applicant submitted that: a. 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the SGST Act. 4. The Advance Ruling under GST statute has been defined at sub-section (a) of the Section 95 of the CGST Act, 2017, which inter-alia says, advance ruling means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 100, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant . 5. At the outset we find that the applicant i.e. M/s Uttarakhand Civil Aviation Development Authority, De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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