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TaxReply India Pvt Ltd

GST Rates Amendment Tree
of
S.No. 15 of Notification No.8/2017 IGST(R) dated 28 Jun 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Oct, 2019
Inserted by IGST (R) - 8/2017, 28 Jun 2017   |   View Annexure
Last amended by IGST (R) - 19/2019, 30 Sep 2019   |   View Annexure
15
9971
[****]

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HSN Classification by CTA:  
☍ 9971                              
Past Amendments ▼
1 Jul, 2017
15
9971

(iv) Leasing of aircrafts by an operator for operating scheduled air transport service or scheduled air cargo service by way of transaction covered by clause (f) paragraph 5 of Schedule II of the Central Goods and Services Act, 2017.

Explanation.-

(a) “operator” means a person, organisation or enterprise engaged in or offering to engage in aircraft operations;

(b) “scheduled air transport service” means an air transport service undertaken between the same two or more places operated according to a published time table or with flights so regular or frequent that they constitute a recognisable systematic series, each flight being open to use by members of the public;

(c) “scheduled air cargo service” means air transportation of cargo or mail on a scheduled basis according to a published time table or with flights so regular or frequent that they constitute a recognisably systematic series, not open to use by passengers
Condition

Provided that credit of input tax charged on goods used in supplying the service has not been taken Explanation: This condition will not apply where the supplier of the leasing service is located in nontaxable territory. 

[Please refer to Explanation no. (iv)]

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HSN Classification by CTA:
☍ 9971                              


1
May
S
M
T
W
T
F
S