Aircraft maintenance and overhaul services are added to the GST notification table with retrospective effect from 1 April 2020. Maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts are inserted as a taxable entry in the Uttarakhand GST notification table at the specified rate of 2.5, with a corresponding amendment to the related cross-reference entry. The amendment is stated to operate retrospectively 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.
Aircraft maintenance and overhaul services are added to the GST notification table with retrospective effect from 1 April 2020.
Maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts are inserted as a taxable entry in the Uttarakhand GST notification table at the specified rate of 2.5, with a corresponding amendment to the related cross-reference entry. The amendment is stated to operate retrospectively from 1 April 2020.
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