{"id":73889,"date":"2025-10-01T09:07:53","date_gmt":"2025-10-01T03:37:53","guid":{"rendered":""},"modified":"2025-10-01T09:07:53","modified_gmt":"2025-10-01T03:37:53","slug":"dry-lease-of-bell-412-ep-helicopter-is-taxable-39-transfer-of-right-to-use-39-under-hsn-9973-gst-5-sl-17-iii","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73889","title":{"rendered":"Dry lease of Bell 412 EP helicopter is taxable &#39;transfer of right to use&#39; under HSN 9973; GST 5% Sl.17(iii)"},"content":{"rendered":"<p>Dry lease of Bell 412 EP helicopter is taxable &#39;transfer of right to use&#39; under HSN 9973; GST 5% Sl.17(iii)<br \/>Case-Laws<br \/>GST<br \/>AAR held that the dry lease of a Bell 412 EP helicopter by the applicant to the lessee constitutes a taxable &#8220;transfer of right to use&#8221; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=92999\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dry lease of Bell 412 EP helicopter is taxable &#8216;transfer of right to use&#8217; 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 &#8220;transfer of right to use&#8221; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73889","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73889"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73889\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}