This notification amends Notification No. 04/2019–Integrated Tax by specifying that the place of supply for maintenance, repair or overhaul services in respect of aircraft, aircraft engines and components supplied for business purposes shall be the location of the recipient. The amendment is aimed at preventing double taxation or non-taxation and ensuring uniform application of GST provisions. The notification comes into force from 1 April 2020.

Issued for earlier notification?
Yes — amends Notification No. 04/2019–Integrated Tax dated 30.09.2019.