UTGST rate change: Maintenance, repair and overhaul services for aircraft and components newly specified under concessional rate. Insertion of item (ia) designates maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components or parts as taxable under the Union Territory GST Table at the specified UTGST rate; item (ii) is amended to include a cross-reference to (ia). The amendment is effective from the commencement date provided in the notification and amends Notification No. 11/2017-Union Territory Tax (Rate).