Rates for supply of services under IGST Act - Serial no. 8 amended - Seeks to amend Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017

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....cise of the powers conferred by sub-sections (1), (3) and (4) of section 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the re....

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....ied baggage, by air, in a helicopter on seat share basis. 5 Provided that credit of input tax charged on goods used in supplying the service has not been taken. [Please refer to clause (iv) of paragraph 5 relating to Explanation]." (ii) in column (3), in item (vii), after the brackets and figures "(iva),", the brackets and figures "(ivb)," shall be inserted. 2. This notification shall come i....