Taxation of helicopter seat-share passenger transport: state tax applied where input tax credit is not claimed. An amendment adds transportation of passengers by air in a helicopter on seat share basis to the State Tax (Rate) schedule under serial number 8, subject to the condition that input tax credit on goods used in supplying the service has not been taken; the change amends Notification No.11/2017-State Tax (Rate) and is effective from 10 October 2024.