Airbus India’s technical advisory and procurement services for its France-based holding company are ‘intermediary services’ and liable to 18% Goods and Services Tax (GST), the Authority for Advance Ruling has said.
Airbus Group India had approached the Karnataka bench of the AAR, seeking a ruling on whether the services rendered by it to its holding company Airbus Invest SAS, France, would qualify as ‘export of service’ under the Goods and Services Tax law and hence construed as a ‘zero-rated supply’.
