Taxation Consultant
1823 Points
Joined October 2010
17(5)(a)(aa)(ii)
is for vessels and aircrafts .
(aa) vessels and aircraft except when they are used––
(i) for making the following taxable supplies, namely:—
(A) further supply of such vessels or aircraft; or
(B) transportation of passengers; or
(C) imparting training on navigating such vessels; or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;”
u are buying a tempo, so ur ineligible