Leasing of Aircraft 9973 5% vs 9966 18% GST

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....easing of Aircraft 9973 5% vs 9966 18% GST<br> Query (Issue) Started By: - Abhijeet Mane Dated:- 25-2-2026 Last Reply Date:- 2-3-2026 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>The Compan....

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....y provides aircraft charter services along with pilots and crew. The Company classified the service under SAC 9973 and charged GST at 5%. The Department has taken the view that the service should f....

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....all under SAC 9966, taxable at 18%, instead of 5%. Please provide your view along with any judgment if any. Reply By Sadanand Bulbule: The Reply: In Circular No. 234/28/2024-GST dated 11.10.20....

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....24, based on recommendations of the 54th GST Council meeting, CBIC clarified that: Passenger transport by helicopter on a seat-share basis is taxable at 5% (regularized for past period). Transpo....

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....rt of passengers by helicopter on other than seat-share basis i.e., charter operations will continue to attract GST at 18% Reply By Shilpi Jain: The Reply: See issue 120773<br> Discussion Forum -....

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