Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
EDF Thrusters with Battery Pack for Jet Suit Liable to GST at 18%: AAR [Read Order]
GST
The Karnataka Authority for Advance Rulings (AAR) determined that EDF Thrusters with Battery Pack for Jet Suits supplied by M/s. Turbotech Precision Engineering Private Limited attract an 18% Goods and Services Tax (GST) rate. The applicant argued that these thrusters, integral to jet suits, should be taxed at 2.5% under GST entry numbers 244 and 245 for aircraft and parts thereof. \r
However, the AAR bench, comprising M.P. Ravi Prasad and Kiran Reddy T, reasoned that jet suits do not qualify as aircraft since they rely on generating thrust against the earth's surface, not true flight. \r
Consequently, they ruled that the supply of EDF Thrusters with Battery Pack for Jet Suits falls under the 18% GST slab, rejecting the applicant's contention of a lower tax rate applicable to aircraft and related parts.
