GST amendment adds maintenance, repair and overhaul services for aircraft and components to the taxable services list. Amendment inserts sub item (ia) to classify maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts as a distinct taxable entry, with the notification table showing '2.5' in the rate column and a dash in the adjacent column, and amends item (ii) to reference the new sub item. The change is effected under the Goa GST Act provisions and takes effect from 1 April 2020.
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Provisions expressly mentioned in the judgment/order text.
GST amendment adds maintenance, repair and overhaul services for aircraft and components to the taxable services list.
Amendment inserts sub item (ia) to classify maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts as a distinct taxable entry, with the notification table showing "2.5" in the rate column and a dash in the adjacent column, and amends item (ii) to reference the new sub item. The change is effected under the Goa GST Act provisions and takes effect from 1 April 2020.
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