Helicopter seat-share passenger transport GST treated as taxable with restricted input tax credit and updated cross-reference. The notification inserts a new entry for transportation of passengers by air in a helicopter on a seat-share basis, assigning it concessional taxable treatment and conditioning that input tax credit on goods used in supplying the service has not been taken; it also amends an existing cross-reference to include the new entry and comes into force on 10 October 2024.
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 seat-share passenger transport GST treated as taxable with restricted input tax credit and updated cross-reference.
The notification inserts a new entry for transportation of passengers by air in a helicopter on a seat-share basis, assigning it concessional taxable treatment and conditioning that input tax credit on goods used in supplying the service has not been taken; it also amends an existing cross-reference to include the new entry and comes into force on 10 October 2024.
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