Seeks to amend Notification No 11 of 2017-reducing Tax Rate on MRO services in respect of aircraft from 18% to 5% with full ITC - F.NO.FIN/REV-3/GST/I/08 (Pt-I) (Vol 1) /72 - Nagaland SGST
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Reduced GST rate for aircraft MRO services implemented, lowering levy and permitting full input tax credit. The notification inserts an item (ia) covering maintenance, repair or overhaul services for aircraft, aircraft engines and components into the table against serial number 25, recording a concessional State tax component of 2.5 and amending cross-references to include (ia); the State government enacts the change under its statutory taxing powers with effect from 1st 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.
Reduced GST rate for aircraft MRO services implemented, lowering levy and permitting full input tax credit.
The notification inserts an item (ia) covering maintenance, repair or overhaul services for aircraft, aircraft engines and components into the table against serial number 25, recording a concessional State tax component of 2.5 and amending cross-references to include (ia); the State government enacts the change under its statutory taxing powers with effect from 1st April, 2020.
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