Taxation of helicopter seat-share passenger transport: now subject to state GST at a specified concessional rate with input credit restriction. The notification amends the Bihar State Tax (Rate) schedule by adding transportation of passengers by helicopter on a seat-share basis as a separately listed service, subject to a specified State GST rate and conditioned on non availability of input tax credit for goods used in supplying that service; it also amends cross-references in the Table and commences from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
Taxation of helicopter seat-share passenger transport: now subject to state GST at a specified concessional rate with input credit restriction.
The notification amends the Bihar State Tax (Rate) schedule by adding transportation of passengers by helicopter on a seat-share basis as a separately listed service, subject to a specified State GST rate and conditioned on non availability of input tax credit for goods used in supplying that service; it also amends cross-references in the Table and commences from the stated effective date.
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