Helicopter seat-share passenger transport classified under state GST with restricted input tax credit upon supply. Insertion of a new entry: Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis, taxable under the State GST notification with a specified rate and subject to the proviso that input tax credit on goods used in supplying the service has not been taken; numbering of adjacent items adjusted; amendment effective from the stated commencement date.
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.
Helicopter seat-share passenger transport classified under state GST with restricted input tax credit upon supply.
Insertion of a new entry: Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis, taxable under the State GST notification with a specified rate and subject to the proviso that input tax credit on goods used in supplying the service has not been taken; numbering of adjacent items adjusted; amendment effective from the stated commencement date.
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