CBIC / GST notification 07/2024-Integrated Tax (Rate) · 08 Oct 2024
Official title
07/2024-Integrated Tax (Rate) : Seeks to amend Notification No.8/2017-Integrated Tax (Rate) dated 28.06.2017
Official record
Open source pageSummary
Check the official recordThe Central Government amends the Integrated Tax (Rate) notification to include helicopter passenger transportation on a seat share basis. This service now attracts an Integrated Goods and Services Tax rate of 5 percent. This rate applies provided that the supplier does not take credit of input tax charged on goods used in the service. This change applies to the transportation of passengers with or without accompanied baggage by air in a helicopter on a seat share basis. The amendment takes effect from 10 October 2024.
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 07/2024-Integrated Tax (Rate)
New Delhi, the 8th October, 2024
G.S.R......(E).-In exercise of the powers conferred by sub-sections (1), (3) and (4) of section 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section 15, sub-section (1) of section 16 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. 8/2017-Integrated 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. 683(E), dated the 28th June, 2017, namely:-
| (3) | (4) | (5) |
|---|---|---|
| “(ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. | 5 | Provided that credit of input tax charged on goods used in supplying the service has not been taken. |
[Please refer to clause (iv) of paragraph 5 relating to Explanation].” |
[F.No. 190354/149/2024-TO(TRU-II) – Part-I CBEC]
(Dilmil Singh Soach)
Under Secretary to the Government of India
Note: - The principal notification no. 8/2017 - Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the 28th June, 2017 and last amended vide notification no. 15/2023- Integrated Tax (Rate), dated the 19th October, 2023 published in the official gazette vide number G.S.R. 760(E), dated the 19th October, 2023.
