GST on aircraft maintenance services introduced, bringing maintenance, repair and overhaul activities into the specified state tax regime. The notification inserts item (ia) to the Table to cover maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts, specifying the applicable state GST treatment in the Table and amends item (ii) to include a cross-reference to (ia); the amendment comes into force from the commencement date stated in the notification.
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Provisions expressly mentioned in the judgment/order text.
GST on aircraft maintenance services introduced, bringing maintenance, repair and overhaul activities into the specified state tax regime.
The notification inserts item (ia) to the Table to cover maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts, specifying the applicable state GST treatment in the Table and amends item (ii) to include a cross-reference to (ia); the amendment comes into force from the commencement date stated in the notification.
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