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.