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of <h1>Helicopter Seat-Share Services Now Taxed at 2.5% with Limited Input Tax Credit Restrictions</h1> A government notification amends previous GST regulations concerning air transportation services. The amendment specifically addresses passenger transportation by helicopter on a seat-share basis, introducing a 2.5% tax rate with a condition that input tax credit cannot be claimed. The changes are retroactively effective from October 10, 2024, as part of the Jammu and Kashmir Goods and Services Tax Act.
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