Assam Amends GST Notification for Aircraft Maintenance Services; New 2.5% Tax Rate Effective April 1, 2020.

The Government of Assam has issued an amendment to Notification No. FTX.56/2017/24, originally dated June 29, 2017, under the Assam Goods and Services Tax Act, 2017. Effective from April 1, 2020, the amendment pertains to serial number 25 in the notification's table. It introduces new entries for maintenance, repair, or overhaul services related to aircraft, aircraft engines, and components, with a tax rate of 2.5%. Additionally, references to these services are added to item (ii) in the notification. The amendment is authorized by the Governor of Assam based on the Council's recommendations.

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