GST rate for helicopter seat-share transport prescribed; input tax credit barred for goods; notified with retrospective effect. Insertion of a new taxable entry for transportation of passengers by air in a helicopter on a seat-share basis into GST-SRO-11, assigned a specified GST rate and conditional on non-availability of input tax credit for goods used in supplying the service; cross-references in the table are updated. The amendment is notified as effective retrospectively from 10 October 2024 under powers conferred by the Jammu and Kashmir GST Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST rate for helicopter seat-share transport prescribed; input tax credit barred for goods; notified with retrospective effect.
Insertion of a new taxable entry for transportation of passengers by air in a helicopter on a seat-share basis into GST-SRO-11, assigned a specified GST rate and conditional on non-availability of input tax credit for goods used in supplying the service; cross-references in the table are updated. The amendment is notified as effective retrospectively from 10 October 2024 under powers conferred by the Jammu and Kashmir GST Act, 2017.
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