Regarding reducing SGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
No: F.12(46) FD/Tax/2017-Pt.V-159 Dated: Mar, 30 2020
GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION)
(3) (4) (5) “(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts.
NOTIFICATION
Jaipur, dated: March 30, 2020
In exercise of the powers conferred by sub-section(l), (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this department's notification No. F.12(56)FD/Tax/2017-Pt-I-49, dated the 29 June, 2017, as amended from time to time, namely:-
In the said notification, in the Table, against serial number 25,
(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, -
[F. 12(46) FD/Tax/2017-Pt.V-159]
By Order of the Governor,
(NISHANT JAIN)
Joint Secretary to the Government