https://www.taxtmi.com/forum/issue?id=120774 Dispute whether aircraft passenger transport with pilots and crew should be taxed under a lower-rated classification applicable to seat-share helicopter passenger transport or under a higher-rated classification for charter operations. CBIC Circular No. 234/28/2024 clarifies that seat-share helicopter passenger transport is taxable at the lower rate (regularized retrospectively), while non-seat-share charter operations attract the higher rate. en-us Wed, 25 Feb 2026 11:01:33 +0530 Mon, 02 Mar 2026 05:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120774 Dispute whether aircraft passenger transport with pilots and crew should be taxed under a lower-rated classification applicable to seat-share helicopter passenger transport or under a higher-rated classification for charter operations. CBIC Circular No. 234/28/2024 clarifies that seat-share helicopter passenger transport is taxable at the lower rate (regularized retrospectively), while non-seat-share charter operations attract the higher rate. Discussion-Forum GST Wed, 25 Feb 2026 11:01:33 +0530 https://www.taxtmi.com/forum/issue?id=120774