Seeks to amend Notification No. 11/2017-Central Tax (Rate)/1135-F.T. dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC - 448-F.T. - West Bengal SGST
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GST rate reduction for aircraft MRO services: reduced rate with full input tax credit effective by notification. Inserts item (ia) into the Table against serial number 25 to cover maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, specifying the applicable West Bengal SGST rate and linking the new item to the existing sub-item structure; the amendment is effective from 1st April, 2020 and modifies notification No.1135-F.T., dated 28th June, 2017.
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.
GST rate reduction for aircraft MRO services: reduced rate with full input tax credit effective by notification.
Inserts item (ia) into the Table against serial number 25 to cover maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, specifying the applicable West Bengal SGST rate and linking the new item to the existing sub-item structure; the amendment is effective from 1st April, 2020 and modifies notification No.1135-F.T., dated 28th June, 2017.
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