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    <title>Notification to amend Notification No. 19869-FIN-CT1-TAX-0022/2017, dated the 29th June, 2017, reducing SGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.</title>
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    <description>The notification inserts a new item (ia) into the State notification table covering maintenance, repair or overhaul services for aircraft, aircraft engines and components, establishing a reduced SGST charge for those services while preserving full input tax credit; it also amends the cross-reference in item (ii) to include (ia) and comes into force from the first day of April following publication.</description>
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