Case Law Analysis
|Bombay High Court
IGST on CRS Services | Airline Operators Not 'Recipients' Under CGST Act: Bombay HC Grants Interim Relief
Bombay High Court stayed a Rs.24.41 crore IGST demand on Singapore Airlines, ruling that airline operators are not 'recipients' of Computerized Reservation System (CRS) services under the CGST Act. The court relied on precedent to hold that IGST liability cannot be imposed where the operator neither directly pays for nor receives the services.