Tata Sia Airlines Ltd.

1.  Whether the charges in lieu of maintenance services recovered by the HO from the BO shall qualify as supply of service by the HO to BO?.
2.  Whether the input GST credit with respect to procurements referred to in this Application needs to be claimed by the Applicant under the normal GSTIN of the Company or the Applicant needs to take a separate GSTIN as an input service distributor to distribute the GST credits from HO to BO?

States/UT
Order No. & Date
HAR/HAAR/2019-20/16 dated 29.01.2020
Order date
29-01-20
Category
97(2)(d), (e) & (g)
Year