GST on other aircraft: reduced rate applies to non personal aircraft under the recent tax notification, effective notified date. Schedule I entry 8802 applies a 5% Integrated Tax (Rate) to other aircraft (for example, helicopters and aeroplanes) other than for personal use, effective w.e.f. 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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Provisions expressly mentioned in the judgment/order text.
GST on other aircraft: reduced rate applies to non personal aircraft under the recent tax notification, effective notified date.
Schedule I entry 8802 applies a 5% Integrated Tax (Rate) to other aircraft (for example, helicopters and aeroplanes) other than for personal use, effective w.e.f. 22-09-2025 under Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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