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    <description>An amendment inserts a new item for transportation of passengers by air in a helicopter on a seat-share basis into the State GST notification Table, subjects that supply to the notified GST rate, conditions that input tax credit on goods used in supplying the service must not have been taken, and updates a related Table entry to reference the new item; effective from 10 October 2024.</description>
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      <description>An amendment inserts a new item for transportation of passengers by air in a helicopter on a seat-share basis into the State GST notification Table, subjects that supply to the notified GST rate, conditions that input tax credit on goods used in supplying the service must not have been taken, and updates a related Table entry to reference the new item; effective from 10 October 2024.</description>
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