GST rate amendment: aircraft maintenance, repair and overhaul services placed under concessional state tax treatment from April. The notification inserts a new sub-item (ia) to the rate table to include maintenance, repair and overhaul services for aircraft, aircraft engines and components under the concessional state GST rate and amends the cross-reference in the following item to include this sub-item; the amendment is made under statutory taxation powers and is stated to take effect retrospectively from the start of the applicable period.
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.
GST rate amendment: aircraft maintenance, repair and overhaul services placed under concessional state tax treatment from April.
The notification inserts a new sub-item (ia) to the rate table to include maintenance, repair and overhaul services for aircraft, aircraft engines and components under the concessional state GST rate and amends the cross-reference in the following item to include this sub-item; the amendment is made under statutory taxation powers and is stated to take effect retrospectively from the start of the applicable period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
