REAPING BENEFITS

| Inter-state movement of goods such as rigs, tools, spares, etc, have been defined as not constituting supply | Another concern was GST on transfer of aircraft spares, kept in central stores, between states on a daily basis, which was met | IGST on import of spare engines under a lease agreement will not be

charged | Aircraft, aircraft engines and parts procured on lease would not face double taxation in the new regime