Taxation of aircraft maintenance services: amendment classifies and integrates these services into the state GST rate structure. Inserts a new taxable entry classifying maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts as a distinct item (ia) in the Table against serial number 25, and amends item (ii) to cross refer to the new item (ia), thereby integrating these services into the State GST rate structure; the amendment is made effective from the commencement date specified in the notification and is issued under the Himachal Pradesh Goods and Services Tax Act, 2017.