Helicopter passenger transport seat-share now attracts IGST at reduced rate with input tax credit condition. A new entry inserts transportation of passengers by air in a helicopter on a seat-share basis into the IGST rate table under serial number 8, with the tax rate prescribed and conditioned on non-availment of input tax credit on goods used in supplying the service; the cross-reference in item (vii) is amended to include the new entry and the change comes into force on the stated commencement date.