Amendment in Noti. No. 11/2017-STR to reduce GGST rate on Maintenance, Repair and Overhaul(MRO) Services in respect of aircraft - 02/2020-State Tax (Rate) - Gujarat SGST
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Reduced SGST rate for aircraft MRO services introduced by amendment to state tax rate notification, effective April. The notification amends the Gujarat State Tax (Rate) schedule by inserting sub item (ia) to apply the State GST rate to maintenance, repair or overhaul (MRO) services for aircraft, aircraft engines and other aircraft components or parts, and by amending item (ii) to include a reference to the new sub item (ia). The amendment modifies Notification No. 11/2017 State Tax (Rate) and takes effect from 1st April, 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reduced SGST rate for aircraft MRO services introduced by amendment to state tax rate notification, effective April.
The notification amends the Gujarat State Tax (Rate) schedule by inserting sub item (ia) to apply the State GST rate to maintenance, repair or overhaul (MRO) services for aircraft, aircraft engines and other aircraft components or parts, and by amending item (ii) to include a reference to the new sub item (ia). The amendment modifies Notification No. 11/2017 State Tax (Rate) and takes effect from 1st April, 2020.
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