GST treatment of aircraft maintenance clarified by adding maintenance and overhaul services to the notified services list. The amendment inserts a new subitem (ia) to the GST notification to include maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components or parts, with a corresponding table entry for tax treatment, and amends the following item to reference both (i) and (ia); the amendment is effective from 1 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.
GST treatment of aircraft maintenance clarified by adding maintenance and overhaul services to the notified services list.
The amendment inserts a new subitem (ia) to the GST notification to include maintenance, repair or overhaul services for aircraft, aircraft engines and aircraft components or parts, with a corresponding table entry for tax treatment, and amends the following item to reference both (i) and (ia); the amendment is effective from 1 April 2020.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
