CGST rate: aircraft maintenance, repair and overhaul services now attract a concessional tax rate under amended notification. Amendment to the CGST rate schedule adds a new sub-item for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and aircraft components or parts under serial number 25, prescribes a concessional Central GST rate for those services, and adjusts the related cross-reference so the new sub-item is included within the existing item structure and applicable conditions.