GST on helicopter seat-share passenger transport introduced with input tax credit restriction; notification establishes applicable conditions and numbering change. A new Table entry (ivb) is inserted for transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat share basis, subject to the specified GST rate and conditional on the credit of input tax charged on goods used in supplying the service not having been taken; the amendment also inserts the new item reference into existing item numbering and takes effect from the commencement date stated in the notification.
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GST on helicopter seat-share passenger transport introduced with input tax credit restriction; notification establishes applicable conditions and numbering change.
A new Table entry (ivb) is inserted for transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat share basis, subject to the specified GST rate and conditional on the credit of input tax charged on goods used in supplying the service not having been taken; the amendment also inserts the new item reference into existing item numbering and takes effect from the commencement date stated in the notification.
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