Tax on helicopter seat-share passenger transport specified; input tax credit barred if claimed, effective October 2024. An amendment inserts a new item for transportation of passengers by air in a helicopter on a seat-share basis into the State GST notification Table, subjects that supply to the notified GST rate, conditions that input tax credit on goods used in supplying the service must not have been taken, and updates a related Table entry to reference the new item; effective from 10 October 2024.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax on helicopter seat-share passenger transport specified; input tax credit barred if claimed, effective October 2024.
An amendment inserts a new item for transportation of passengers by air in a helicopter on a seat-share basis into the State GST notification Table, subjects that supply to the notified GST rate, conditions that input tax credit on goods used in supplying the service must not have been taken, and updates a related Table entry to reference the new item; effective from 10 October 2024.
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