Transportation of passengers by helicopter on seat share basis: state GST applies with restricted input tax credit from notified date. Insertion of a new entry for transportation of passengers by air in a helicopter on seat share basis into Notification No.11/2017-State Tax (Rate), making the service taxable under State GST at the prescribed rate, conditioned on non availability of input tax credit on goods used in providing the service; consequential cross reference amendment to item (vii); effective from the date specified in the notification and issued under the Telangana GST Act, 2017.
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Transportation of passengers by helicopter on seat share basis: state GST applies with restricted input tax credit from notified date.
Insertion of a new entry for transportation of passengers by air in a helicopter on seat share basis into Notification No.11/2017-State Tax (Rate), making the service taxable under State GST at the prescribed rate, conditioned on non availability of input tax credit on goods used in providing the service; consequential cross reference amendment to item (vii); effective from the date specified in the notification and issued under the Telangana GST Act, 2017.
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