Helicopter passenger transport on seat-share basis gets concessional GST rate subject to no input tax credit condition. Uttar Pradesh GST rate notification is amended to insert a concessional entry for transportation of passengers by air in a helicopter on a seat-share basis. The entry prescribes a rate of 2.5% and applies only where input tax credit on goods used in supplying the service has not been taken. The related cross-reference in the table is also updated, and the amendment takes effect from 10 October 2024.
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Helicopter passenger transport on seat-share basis gets concessional GST rate subject to no input tax credit condition.
Uttar Pradesh GST rate notification is amended to insert a concessional entry for transportation of passengers by air in a helicopter on a seat-share basis. The entry prescribes a rate of 2.5% and applies only where input tax credit on goods used in supplying the service has not been taken. The related cross-reference in the table is also updated, and the amendment takes effect from 10 October 2024.
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