GST rate amendment for helicopter passenger transport on seat share basis, with input tax credit restriction. Andhra Pradesh GST rate notification amended the existing table by inserting a new entry for transportation of passengers by air in a helicopter on seat share basis. The service is taxed at 2.5 per cent, subject to the condition that input tax credit on goods used in supplying the service has not been taken. The related cross-reference in the table was also updated, and the amendment took effect from 10 October 2024.
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GST rate amendment for helicopter passenger transport on seat share basis, with input tax credit restriction.
Andhra Pradesh GST rate notification amended the existing table by inserting a new entry for transportation of passengers by air in a helicopter on seat share basis. The service is taxed at 2.5 per cent, subject to the condition that input tax credit on goods used in supplying the service has not been taken. The related cross-reference in the table was also updated, and the amendment took effect from 10 October 2024.
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