Maintenance, repair and overhaul services for aircraft now attract a reduced state GST rate with full input tax credit entitlement. The notification inserts item (ia) to serial number 25 of Notification No. 11/2017 State Tax (Rate) to classify maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts under the State Tax schedule and prescribes a State GST rate for those services; it also amends item (ii) to reference the new item. The amendment is made under the Chhattisgarh GST Act and commences from the first day of April, 2020.