GST leviable on AAI-Adani concessionaire pact for Thiruvananthapuram airport: Kerala AAR

The Kerala AAR ruled that the concessionaire agreement between AAI and Adani Thiruvananthapuram International Airport Ltd is a supply of services, making it liable to GST. This contradicts rulings by other state authorities that deemed similar airport transfers as "going concern" exempt from GST, highlighting inconsistencies in applying GST law across India.
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