NOTIFICATION NO-02/2020-Union Territory tax(rate), dt. 26-03-2020Seeks to amend Notification No. 11/2017-Union Territory Tax (Rate) dt. 28.06.2017 reducing GST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 02/2020- Union Territory Tax (Rate)

New Delhi, the 26th March, 2020

G.S.R……(E).- In exercise of the powers conferred by sub-section (1), (3) and subsection (4) of section 7, sub-section (1) of section 8, clauses (iv) and (xxvii) of section 21 ofthe Union Territory Goods and Services Tax Act, 2017 (14 of 2017), read with sub-section(5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of2017), the Central Government, on the recommendations of the Council, and on beingsatisfied 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.11/2017- Union Territory Tax (Rate), dated the 28th June,2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 702(E), dated the 28th June, 2017, 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 followingitems and entries shall be inserted, namely, –

MORE….https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-022020-utgst-rateenglish.pdf;jsessionid=0BC08142F6DE05FCCC6E8B40339876F4

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