IGST amendment expands taxable scope to include aircraft maintenance, repair and overhaul services under the rate schedule from April. Inserts item (ia) at serial number 25 to include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts, and amends item (ii) to refer to the newly inserted item (ia); the amendment operates within the IGST rate schedule and takes effect from 1 April 2020.