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    <title>Seeks to amend Notification No. 11/2017-Central Tax (Rate)/1135-F.T. dt. 28.06.2017 reducing CGST 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>Inserts item (ia) into the Table against serial number 25 to cover maintenance, repair or overhaul services in respect of aircraft, aircraft engines and other aircraft components or parts, specifying the applicable West Bengal SGST rate and linking the new item to the existing sub-item structure; the amendment is effective from 1st April, 2020 and modifies notification No.1135-F.T., dated 28th June, 2017.</description>
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