State tax on helicopter seat-share passenger transport introduced with input tax credit restriction and retrospective effect. The notification inserts a new tariff entry for transportation of passengers by air in a helicopter on a seat-share basis, levying state tax at 2.5%, conditional on non-availability of input tax credit on goods used in supplying the service; it also amends the related cross-reference in the tariff table and is effective from 10 October 2024.
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State tax on helicopter seat-share passenger transport introduced with input tax credit restriction and retrospective effect.
The notification inserts a new tariff entry for transportation of passengers by air in a helicopter on a seat-share basis, levying state tax at 2.5%, conditional on non-availability of input tax credit on goods used in supplying the service; it also amends the related cross-reference in the tariff table and is effective from 10 October 2024.
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