Page 95 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] NOTIFICATIONS & RULES S21
2. This notification shall come into force on the 1st day of April, 2020.
[Notification No. 3/2020-C.T. (Rate), dated 25-3-2020]

Integrated Tax Notifications

Place of supply of services in respect of Supply of Maintenance,
repair or overhaul service in respect of aircrafts, aircraft
engines and other aircraft components or parts to be the
location of the recipient of service — Amendment to
Notification No. 4/2019-I.T. (Rate)
[Amend at page 9.143 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
[Amend at page 1725 of 12th Edition of GST Tariff, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-section (13) of section 13 of
the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Gov-
ernment, on being satisfied that it is necessary in order to prevent double taxa-
tion or non-taxation of the supply of a service, or for the uniform application of
rules, on the recommendations of the Council, hereby makes the following
amendments in the notification of the Government of India, in the Ministry of
Finance (Department of Revenue), No. 4/2019-Integrated Tax, dated the 30th
September, 2019, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 748(E), dated the 30th September, 2019,
namely :-
In the said notification, in Table A, after serial number (1) and the entries
relating thereto, the following serial number and entry shall be inserted, namely :

(1) (2) (3)
“2 Supply of maintenance, repair or overhaul service The place of supply of
in respect of aircrafts, aircraft engines and other services shall be the
aircraft components or parts supplied to a person location of the recipi-
for use in the course or furtherance of business ent of service.”

2. This notification shall come into force with effect from the 1st day of
April, 2020.
[Notification No. 2/2020-I.T., dated 26-3-2020]

Integrated Tax (Rate) Notifications

Integrated Tax reduced from 18% to 5% on Maintenance, repair
or overhaul services in respect of aircrafts, aircraft engines
and other aircraft components or parts — Amendment to
Notification No. 8/2017-I.T. (Rate)
[Amend at page 1442 of 12th Edition of GST Tariff, Vol. 2, 2020-21]
In exercise of the powers conferred by sub-section (1), (3) and sub-section
(4) of section 5, sub-section (1) of section 6 and clauses (iii) and (xxv) of section 20
GST LAW TIMES  2nd April 2020  159