Notification No. 25/2012-ST dated June 20, 2012 as amended by Notification no. 3/2013 dated 1.3.2013

Exemption in respect of Services provided to Government, a local authority or a governmental authority, by way of repair or maintenance of aircraft withdrawn.

Exemption withdrawal for repair and maintenance services to government aircrafts removes prior tax relief for such services. Notification No. 25/2012 ST dated June 20, 2012, as amended by Notification No. 3/2013 dated March 1, 2013, withdraws the exemption previously available for services provided to the Government, a local authority or a governmental authority by way of repair or maintenance of aircraft, so that such services to government entities are no longer covered by that exemption.