G.S.R.....(E): Amendment to Central Tax (Rate) Notification

Legal Authority: Amendments made under sections 9(1), (3), and (4), section 11(1), section 15(5), and section 148 of the Central Goods and Services Tax Act, 2017.

Council Recommendations: Changes enacted based on recommendations of the Council.

Notification Details: Amendment to Notification No. 11/2017 - Central Tax (Rate), dated June 28, 2017.

Table Amendment: Against serial number 25: Addition of maintenance, repair, or overhaul services for aircraft and components. Insertion of new item (ia) and revision of item (ii).

Effective Date: Notification effective from April 1, 2020.

Issuing Authority: Notification signed by Pramod Kumar, Director to the Government of India.