GST amendment expands taxable services to aircraft maintenance, repair and overhaul, bringing them within the State tax rate. The notification amends the State Tax (Rate) table by inserting a new sub-item (ia) to expressly include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts as taxable under the State GST schedule, adds a cross-reference to item (ii) to include (ia), and stipulates the amendment to take effect from 1 April 2020.
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Provisions expressly mentioned in the judgment/order text.
GST amendment expands taxable services to aircraft maintenance, repair and overhaul, bringing them within the State tax rate.
The notification amends the State Tax (Rate) table by inserting a new sub-item (ia) to expressly include maintenance, repair or overhaul services for aircraft, aircraft engines and other aircraft components or parts as taxable under the State GST schedule, adds a cross-reference to item (ii) to include (ia), and stipulates the amendment to take effect from 1 April 2020.
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