GST, AAR Gujarat Ruling Dated 15/09/2025 – Renting Aircraft without crew falls under HSN 9973 subject to 5% GST 

Case of Agneet Sky Aviation Private Limited,  AAR Gujarat Ruling Dated 15^th September 2025. AAR ruled that renting of aircraft without operator can be classified under HSN code 9973, ‘Leasing or rental services without operator’ serial number 17(iii) of Notification 11/2017 dated 28^th June 2017. The GST rate applicable on the leasing of helicopter/aircraft services provided by the company is 5% IGST, as the applicant is an SEZ unit. 

(Link: AAR Gujarat Ruling dated 15/09/2025)