Helicopter seat-share passenger transport: state GST treatment imposed with restricted input tax credit eligibility. The notification amends the State GST rate schedule by inserting an entry for transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat share basis, taxed at the specified rate and subject to the condition that input tax credit on goods used in supplying the service has not been taken, with a cross-reference to the Explanation in the earlier paragraph; the insertion also updates related enumerations and is effective from the stated operative date.
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Helicopter seat-share passenger transport: state GST treatment imposed with restricted input tax credit eligibility.
The notification amends the State GST rate schedule by inserting an entry for transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat share basis, taxed at the specified rate and subject to the condition that input tax credit on goods used in supplying the service has not been taken, with a cross-reference to the Explanation in the earlier paragraph; the insertion also updates related enumerations and is effective from the stated operative date.
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