Tax on helicopter seat-share passenger transport imposed where no input tax credit is claimed, amendment effective from October. The notification inserts item (ivb) to cover transportation of passengers by helicopter on a seat-share basis, specifies the rate shown in the Table and conditions that credit of input tax on goods used in supplying the service has not been taken, updates the cross-reference in item (vii) to include (ivb), and comes into force on 10 October 2024.