Transportation of passengers by helicopter on seat share basis added to UTGST list, subject to input tax credit condition. The UTGST rate schedule is amended to insert a new entry for transportation of passengers by air in a helicopter on a seat share basis, taxable under the UTGST framework, provided that input tax credit on goods used in supplying the service has not been taken; the amendment also updates the cross reference in item (vii) and is effective from 10 October 2024.