KAAR| Maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft does not qualify to be an aircraft or its engine or other aircraft components
KAAR ruled that as the applicant is providing maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft that does not qualify to be an aircraft or an aircraft engine. Further, to be termed as other aircraft components it should form a component of aircraft and, hence, not taxable at the rate of 5 percent GST.