Helicopter seat-share passenger transport rate set at reduced state tax, subject to no input tax credit restrictions. The notification amends the State Tax (Rate) schedule by inserting a new item for transportation of passengers by air in a helicopter on seat share basis taxed at 2.5%, subject to the condition that credit of input tax charged on goods used in supplying the service has not been taken; related table cross-references are adjusted and the amendment is effective from 10th October 2024.
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Helicopter seat-share passenger transport rate set at reduced state tax, subject to no input tax credit restrictions.
The notification amends the State Tax (Rate) schedule by inserting a new item for transportation of passengers by air in a helicopter on seat share basis taxed at 2.5%, subject to the condition that credit of input tax charged on goods used in supplying the service has not been taken; related table cross-references are adjusted and the amendment is effective from 10th October 2024.
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