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of <h1>Amendment to IGST Act: New Rule for Aircraft Maintenance Services Taxation Effective April 1, 2020, Prevents Double Taxation.</h1> The Central Government, under the Integrated Goods and Services Tax Act, 2017, has amended Notification No. 4/2019-Integrated Tax to prevent double taxation or non-taxation of services. Effective April 1, 2020, the amendment adds a provision regarding the supply of maintenance, repair, or overhaul services for aircraft and related components. The place of supply for these services will be determined by the location of the service recipient. This change aims to ensure uniform application of tax rules and was made on the recommendation of the GST Council.
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