The Government of Himachal Pradesh on December 31, 2024, amended an older notification No.11/2017-State Tax (Rate), dated June 30, 2017, related to the inter-State supply of services.
The following has been stated:-
•In the notification, in the Table, against serial number 8, (i) after the item (iva) in column (3) and the entries relating thereto in columns (3), (4), and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - (3) (4) (5)
(ivb)Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on a seat-share basis. 2.5 Provided that credit of input tax charged on goods used in supplying the service has not been taken.
This notification shall be deemed to come into force on October 10, 2024.
The detailed notification is given in the document below.
[Notification No.7/2024-State Tax (Rate)]
