https://www.taxtmi.com/highlights?id=82095 The notification amends serial number 8 of the Integrated Goods and Services Tax (IGST) rate notification. It inserts a new item (ivb) under column (3) for "Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis" with a rate of 5% under column (4). However, input tax credit on goods used for providing this service cannot be availed as per the condition in column (5). The amendment also inserts a reference to the new item (ivb) in column (3) of item (vii). The notification comes into force from October 10, 2024. en-us Wed, 09 Oct 2024 16:08:00 +0530 Wed, 09 Oct 2024 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=82095 The notification amends serial number 8 of the Integrated Goods and Services Tax (IGST) rate notification. It inserts a new item (ivb) under column (3) for "Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis" with a rate of 5% under column (4). However, input tax credit on goods used for providing this service cannot be availed as per the condition in column (5). The amendment also inserts a reference to the new item (ivb) in column (3) of item (vii). The notification comes into force from October 10, 2024. Highlights GST Wed, 09 Oct 2024 16:08:00 +0530 https://www.taxtmi.com/highlights?id=82095