GST treatment for helicopter seat-share passenger transport specified; taxable with input tax credit restricted under amended notification. Insertion of table item (ivb) designates transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat share basis as a specified taxable entry, records the applicable table rate, and includes a proviso that input tax credit on goods used in supplying the service must not have been availed; the amendment also adds a cross reference to (ivb) in item (vii) of the table and comes into force on 10 October 2024.