Notification No. 07/2024
Date: January 8, 2025
Subject: Amendment to Notification No. 8/2017–Integrated Tax (Rate) to prescribe concessional rate on helicopter passenger transport.
Description:
This notification amends Notification No. 8/2017–Integrated Tax (Rate) by inserting a new entry prescribing a concessional IGST rate of 5% for transportation of passengers by helicopter on a seat-share basis, subject to non-availment of input tax credit. The amendment supports regional and emergency air connectivity while maintaining clarity in rate conditions.
Issued for earlier notification?
Yes — it amends Notification No. 8/2017–Integrated Tax (Rate).