Seeks to amend Notification No. 11/2017-Central Tax (Rate)/1135-F.T. dt. 28.06.2017 reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC

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.... 3rd day of April, 2020 NOTIFICATION [Corresponding Central Notification No. 02/2020-Central Tax (Rate)] In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being sa....