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    <title>Amendments to the Commercial Taxes and Registration Department Notification No.II(2)/CTR/532(d-14)/2017</title>
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    <description>Transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat-share basis is inserted as a separate service entry subject to a 2.5 rate. The rate applies only where credit of input tax charged on goods used to supply the service has not been taken. The related passenger-transport entry in the rate table is correspondingly updated, and the amendment is deemed effective from 10 October 2024.</description>
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      <description>Transportation of passengers, with or without accompanied baggage, by air in a helicopter on a seat-share basis is inserted as a separate service entry subject to a 2.5 rate. The rate applies only where credit of input tax charged on goods used to supply the service has not been taken. The related passenger-transport entry in the rate table is correspondingly updated, and the amendment is deemed effective from 10 October 2024.</description>
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