MRO services tax reduction with full input tax credit applicable; amendment inserts aircraft MRO entry effective from April. Inserts item (ia) into the state GST notification to classify maintenance, repair or overhaul services for aircraft, aircraft engines and components, prescribing an entry of 2.5 in the table column for the state tax and adjusting related cross-references to include (ia); the amendment is issued under specified provisions of the Andhra Pradesh GST Act and takes effect from 1 April 2020, with the order providing for the reduced APGST rate on aircraft MRO services and availability of full input tax credit.