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flag Kerala GST Authority rules airport management deal subject to GST, differing from other states' exemptions.

flag The Kerala GST Authority has ruled that the agreement between the Airports Authority of India (AAI) and Adani Thiruvananthapuram International Airport Ltd for airport management is subject to Goods and Services Tax (GST), as it is considered a supply of services, not a business transfer. flag This contrasts with rulings from Rajasthan and Gujarat that exempted similar deals from GST. flag The decision highlights the need for clearer national guidance on GST to ensure consistency. flag Adani plans a Rs 1,300 crore investment in the airport's expansion by 2027.

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