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of <h1>Madhya Pradesh Amends GST Act: New 2.5% Tax on Helicopter Seat-Share Passenger Transport Effective October 2024.</h1> The State Government of Madhya Pradesh has amended Notification No. FA3-32-2017-1-V(41) dated 29th June 2017 under the Madhya Pradesh Goods and Services Tax Act, 2017. The amendment introduces a new item (ivb) in the notification's table, which pertains to the transportation of passengers by air in a helicopter on a seat-share basis, with a tax rate of 2.5%. This is conditional on not taking credit for input tax on goods used in providing the service. The amendment is effective from 10th October 2024.
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