Notification No. 02/2020 – Union Territory Tax (Rate): Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

Important Keyword: F. No. 354/32/2020- TRU, Section 7(4)(3)(1) UTGST Act 2017, Section 21(xxvii)(iv) UTGST Act 2017, Section 8(1) UTGST Act 2017, Section 15(5) CGST Act 2017, Section 148 CGST Act 2017, Notification No. 11/2017 – Union Territory Tax (Rate), Notification No. 26/2019-Union Territory Tax (Rate), Notification No. 02/2020 – Union Territory Tax (Rate).

[F. No. 354/32/2020- TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 26^th March, 2020

Notification No. 02/2020 – Union Territory Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and sub-section (4) of section 7, sub-section (1) of section 8, clauses (iv) and (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section(5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do,

Hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E), dated the 28th June, 2017, namely:-

In the said notification, in the Table, against serial number 25,

• after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, –

(3)	(4)	(5)
“(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts.	2.5	–

• in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and figures “and (ia)” shall be inserted;

2.       This notification shall come into force with effect from the 1^st day of April, 2020.

(Pramod Kumar)
Director to the
Government of India

Note: – The principal notification No. 11/2017 – Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 702 (E), dated the 28th June, 2017 and was last amended by notification No. 26/2019-Union Territory Tax (Rate), dated the 22^nd November, 2019 vide number G.S.R. 872(E), dated the 22^nd November, 2019.

Read More: Notification No. 02/2020 – Integrated Tax: Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.

Web Stories: Notification No. 02/2020 – Integrated Tax: Seeks to amend Notification No. 4/2019-Integrated Tax dt. 30.09.2019 to change the place of supply for B2B MRO services to the location of the recipient.

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