5% IGST on Helicopter Seat Sharing Flights, No Input Tax Credit.

Notifications – GST – Highlights – The notification amends serial number 8 of the Integrated Goods and Services Tax (IGST) rate notification. It inserts a new item (ivb) under column (3) for “Transportation of passengers, with or without accompanied bagg

5% IGST on Helicopter Seat Sharing Flights, No Input Tax Credit.
Notifications
GST
The notification amends serial number 8 of the Integrated Goods and Services Tax (IGST) rate notification. It inserts a new item (ivb) under column (3) for “Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis” with a rate of 5% under column (4). However, input tax credit on goods used for providing this service cannot be availed as per the conditi

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