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Since at this point of time, the intended use of the aircraft to be sold is not known and is only speculated as use, by the applicant, for non-personal purpose by the purchaser we will not be able to answer their question. However we are of the opinion that Serial No. 244 mentioned above will be applicable when the said aircraft will be for other than those for personal use and Serial No. 176 mentioned above will only be applicable if the said aircraft will be for personal use.

Rate of Tax — The Applicant is engaged in business of construction of infrastructure projects and has an aviation chartering division. The applicant is operating aircrafts under NSOP and duly registered with the GST Department. The Applicant sought Advance Ruling in respect of applicable rate of GST on sale of aircraft by an NSOP holder to a private company. Authority opined; Since, the intended use of the aircraft to be sold is not known and is only speculated as use, by the applicant, for non-personal purpose by the purchaser, the authority is not be able to answer their question. However, Serial No. 244 will be applicable when the said aircraft will be for other than those for personal use and Serial No. 176 mentioned above will only be applicable if the said aircraft will be for personal use. — B.G. Shirke Construction Technology Pvt. Limited, In Re… [2019] 15 TAXLOK.COM 098 (AAR-Maharashtra)