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).