Reduced SGST rate for aircraft maintenance services permits full input tax credit and amends prior notification. The notification inserts a new item (ia) into the State notification table covering maintenance, repair or overhaul services for aircraft, aircraft engines and components, establishing a reduced SGST charge for those services while preserving full input tax credit; it also amends the cross-reference in item (ii) to include (ia) and comes into force from the first day of April following publication.