Maintenance, repair or overhaul services for aircrafts reclassified under GST with a concessional rate following the amendment. Amendment inserts a new taxable entry for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts into the notification's tariff table, prescribes a concessional GST rate and updates the related item to reference the newly inserted entry; the amendment is effective from the first day of April of the specified year.
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.
Maintenance, repair or overhaul services for aircrafts reclassified under GST with a concessional rate following the amendment.
Amendment inserts a new taxable entry for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts into the notification's tariff table, prescribes a concessional GST rate and updates the related item to reference the newly inserted entry; the amendment is effective from the first day of April of the specified year.
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