Amendment in Earlier Notification Regarding Rates for Supply of Services

Notification No: 07/2024-Central Tax (Rate),
07/2024-Integrated Tax (Rate),
07/2024-Union Territory Tax (Rate)

Notification Date: 8th October 2024

Relevant Act / Rule: Goods and Service Tax Act, 2017

The CBIC has issued Notification No. 07/2024-Central Tax (Rate), which specifies a change in the GST rate for the transport of passengers by helicopter services on a sharing basis.

 

The new rate is 5% (2.5% CGST + 2.5% SGST), provided that input tax credit on goods used in supplying the service has not been taken. This notification will be effective from October 10, 2024.

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