Helicopter passenger transportation on seat-share basis attracts state GST subject to input tax credit restriction. Insertion of a new tariff item classifies transportation of passengers by air in a helicopter on a seat-share basis as a taxable service under the Delhi State GST schedule, subject to the condition that no input tax credit on goods used in supplying the service has been taken; the amendment also amends a cross-reference in the rate table and takes effect from the stated effective date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Helicopter passenger transportation on seat-share basis attracts state GST subject to input tax credit restriction.
Insertion of a new tariff item classifies transportation of passengers by air in a helicopter on a seat-share basis as a taxable service under the Delhi State GST schedule, subject to the condition that no input tax credit on goods used in supplying the service has been taken; the amendment also amends a cross-reference in the rate table and takes effect from the stated effective date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
