Government Amends Place of Supply Rules for Aircraft Services

Legal Authority: Amendment made under sub-section (13) of section 13 of the Integrated Goods and Services Tax Act, 2017.

Objective: Prevent double taxation or non-taxation of aircraft service supply. Ensure uniform application of rules.

Amendment Details: Insertion of a new entry in Table A of Notification No. 4/2019- Integrated Tax. Specifies place of supply for maintenance, repair, or overhaul services for aircraft and related components.

Place of Supply Clarification: Location of the recipient determines the place of supply.

Effective Date: Amendment effective from April 1, 2020. Issuing Authority: Notification issued by the Central Government under the direction of Pramod Kumar, Director.

Compliance Note: Businesses involved in aircraft services must adhere to the updated place of supply regulations to avoid taxation issues.