Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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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 condition in column (5). The amendment also inserts a reference to the new item (ivb) in column (3) of item (vii). The notification comes into force from October 10, 2024.
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 condition in column (5). The amendment also inserts a reference to the new item (ivb) in column (3) of item (vii). The notification comes into force from October 10, 2024.
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