Page 191 - GSTL_23rd April 2020_Vol 35_Part 4

2020 ] IN RE : KULDEEP SINGH BUTOLA 517
(iii) Transfer of the right Same rate of
to use any goods for any central tax as
purpose (whether or not on supply of
for a specified period) for like goods
cash, deferred payment or involving
other valuable considera- transfer of
tion. title in goods
(iv) Any transfer of right Same rate of
in goods or of undivided central tax as
share in goods without the on supply of
transfer of title thereof. like goods
involving
transfer of
title in goods
(v) Leasing of aircrafts by 2.5 Provided that
an operator for operating credit of input
scheduled air transport tax charged
service or scheduled air on goods used
cargo service by way of in supplying
transaction covered by the service has
clause (f) paragraph 5 of not been taken
Schedule II of the Central
Goods and Services Act,
2017.
Explanation. - (a) “opera-
tor” means a person, or-
ganization or enterprise
engaged in or offering to
engage in aircraft opera-
tions;
(b) “scheduled air
transport service” means
an air transport service
undertaken between the
same two or more places
operated according to a
published time table or
with flights so regular or
frequent that they consti-
tute a recognisable sys-
tematic series, each flight
being open to use by
members of the public;
(c) “scheduled air cargo
service” means air trans-
portation of cargo or mail
on a scheduled basis ac-
cording to a published
time table or with flights
so regular or frequent
that they constitute a
GST LAW TIMES  23rd April 2020  311