GST on aircraft maintenance services: amendment adds MRO services to a reduced state tax classification under Delhi GST. The notification inserts a new entry (ia) into the State GST rate table to include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts, classifying those services as taxable under the Delhi State Tax rate schedule. It also amends the cross-reference in item (ii) to include the new entry (ia), thereby aligning related provisions to apply to the added MRO services.
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GST on aircraft maintenance services: amendment adds MRO services to a reduced state tax classification under Delhi GST.
The notification inserts a new entry (ia) into the State GST rate table to include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts, classifying those services as taxable under the Delhi State Tax rate schedule. It also amends the cross-reference in item (ii) to include the new entry (ia), thereby aligning related provisions to apply to the added MRO services.
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