The Ministry of Finance (MoF) on October 08, 2024, amended an older notification No.11/2017-Central Tax (Rate), dated June 28, 2017, related to inter-State supply of services for certain goods.
The following has been stated: -
•In the notification, in the Table, against serial number 8, (i) after the item (iva) the following item and entries shall be inserted, namely: -
(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on a seat-share basis.
•This notification shall come into force from October 10, 2024.
The detailed notification is given in the document below.
[Notification No. 07/2024-Central Tax (Rate)]
