Dry lease of Bell 412 EP helicopter is taxable 'transfer of right to use' under HSN 9973; GST 5% Sl.17(iii)

Dry lease of Bell 412 EP helicopter is taxable ‘transfer of right to use’ under HSN 9973; GST 5% Sl.17(iii)Case-LawsGSTAAR held that the dry lease of a Bell 412 EP helicopter by the applicant to the lessee constitutes a taxable “transfer of right to use”

Dry lease of Bell 412 EP helicopter is taxable 'transfer of right to use' under HSN 9973; GST 5% Sl.17(iii)
Case-Laws
GST
AAR held that the dry lease of a Bell 412 EP helicopter by the applicant to the lessee constitutes a taxable “transfer of right to use” goods, meeting the BSNL test: delivery of the aircraft with engines, avionics, manuals and records, provision of airworthy condition and licences, and effective control passing to the lessee. The supply is classifiable under HSN 9973

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