GST on aircraft seats: reduced rate applied under Schedule I per notification, effective from the prescribed date. Aircraft seats under tariff item 9401 10 00 are subject to GST at the rate specified in Schedule I, applied from the prescribed effective date by the referenced notification amending integrated tax rates.
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Provisions expressly mentioned in the judgment/order text.
GST on aircraft seats: reduced rate applied under Schedule I per notification, effective from the prescribed date.
Aircraft seats under tariff item 9401 10 00 are subject to GST at the rate specified in Schedule I, applied from the prescribed effective date by the referenced notification amending integrated tax rates.
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