https://www.taxtmi.com/highlights?id=82094 This notification amends Serial No. 8 of Notification No. 11/2017-Central Tax (Rate). It inserts a new item (ivb) under Serial No. 8, levying 2.5% CGST on "Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis", with the condition that input tax credit on goods used for supplying this service is not availed. Item (vii) under Serial No. 8 is also amended to include reference to the newly inserted item (ivb). The amendment comes into force from 10th October 2024. en-us Wed, 09 Oct 2024 16:06:30 +0530 Wed, 09 Oct 2024 16:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82094 This notification amends Serial No. 8 of Notification No. 11/2017-Central Tax (Rate). It inserts a new item (ivb) under Serial No. 8, levying 2.5% CGST on "Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis", with the condition that input tax credit on goods used for supplying this service is not availed. Item (vii) under Serial No. 8 is also amended to include reference to the newly inserted item (ivb). The amendment comes into force from 10th October 2024. Highlights GST Wed, 09 Oct 2024 16:06:30 +0530 https://www.taxtmi.com/highlights?id=82094