Helicopter passenger transportation on seat share basis gets a specific GST entry with input tax credit restriction and retrospective effect. Amendment to the Uttarakhand GST notification inserts a specific entry for transportation of passengers by air in a helicopter on seat share basis, with a 2.5 tax rate and a condition that input tax credit on goods used in supplying the service must not have been taken. The amendment also updates the related cross-reference in the table and is deemed to have come into force from 10 October 2024.