Effective Date:
Amendments effective from April 1, 2020.
Schedule Amendment:
Addition of maintenance, repair, or overhaul services for aircraft components at 2.5% under serial number 25.
Clarification in Item (ii):
Inclusion of aircraft services (ia) alongside existing item (i).
Issuing Authority:
Amendments authorized by the Central Government based on Council recommendations.
Signed by Pramod Kumar, Director to the Government of India.
Principal Notification Reference:
Original notification dated June 28, 2017, last amended on November 22, 2019.
Publication Details:
Published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 702(E), dated June 28, 2017.
Impact Date:
Changes applicable from April 1, 2020, affecting taxation on aircraft-related services in Union Territories.