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    <title>Seeks to amend Notification No. 11/2017-State Tax (Rate) dt. 28.06.2017 reducing CGGST 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 item (ia) to serial number 25 of Notification No. 11/2017 State Tax (Rate) to classify maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts under the State Tax schedule and prescribes a State GST rate for those services; it also amends item (ii) to reference the new item. The amendment is made under the Chhattisgarh GST Act and commences from the first day of April, 2020.</description>
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      <description>The notification inserts item (ia) to serial number 25 of Notification No. 11/2017 State Tax (Rate) to classify maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts under the State Tax schedule and prescribes a State GST rate for those services; it also amends item (ii) to reference the new item. The amendment is made under the Chhattisgarh GST Act and commences from the first day of April, 2020.</description>
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