GST INDIA Biz — Amendment to Notification 11/2017–CT (Rate) introducing GST rate entry for helicopter seat-share passenger transport.

Notification No. 07/2024

Date: October 8, 2024

Subject: Amendment to Notification 11/2017–CT (Rate) introducing GST rate entry for helicopter seat-share passenger transport.

Description:

A new item (ivb) is inserted under S. No. 8 of Notification 11/2017, covering passenger transport by helicopter on a seat-share basis, taxable at 2.5% with ITC restrictions. Additionally, item (vii) is updated to include this new category. This facilitates GST clarity for helicopter-based regional and charter mobility services.

Issued for earlier notification?

Yes — amends Notification 11/2017–CT (Rate).

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