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of <h1>Meghalaya GST Amendment: 2.5% Tax on Helicopter Passenger Transport, No Input Tax Credit Allowed, Effective October 2024.</h1> The Government of Meghalaya has amended Notification No. ERTS(T)65/2017/11, dated June 29, 2017, under the Meghalaya Goods and Services Tax Act, 2017. The amendment introduces item (ivb) in the notification's table, specifying a 2.5% tax rate for the transportation of passengers by air in a helicopter on a seat-share basis, provided that input tax credit on goods used for supplying the service is not claimed. Additionally, item (ivb) is added to item (vii) in column (3). This amendment takes effect on October 10, 2024.
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