Helicopter Passenger Transport Gets 2.5% CGST subject to no ITC.
Notifications
GST
This notification amends Serial No. 8 of Notification No. 11/2017-Central Tax (Rate). It inserts a new item (ivb) under Serial No. 8, levying 2.5% CGST on “Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis”, with the condition that input tax credit on goods used for supplying this service is not availed. Item (vii) under Serial No. 8 is also ame
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