Amendment in Notification No. 11/2017- State Tax (Rate), issued in G.O.Ms.No.110, Revenue (CT-II) Department, Dt.29.06.2017, - G.O.Ms.No. 1 - 07/2024 - STATE TAX (RATE) - Telangana SGST

GOVERNMENT OF TELANGANA REVENUE (CT-II) DEPARTMENT G.O.Ms.No. 1 Dated: 10-01-2025 NOTIFICATION NO. 07/2024 - STATE TAX (RATE) In exercise of the powers conferred by sub-section (1), sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act No.23 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 the notification No.11/2017- State Tax (Rate), issued in G.O.Ms.No.110, Revenue (CT-II) Department, Dt.29.06.2017, published in Telangana Gazette Part-I, Extraordinary No.191/A, Dt.30.06.2017, and as amended from time to time, namely:- AMENDMENTS 1. In the said notification, in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - (3) (4) (5) (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis 2.5 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 4 relating to Explanation]. (ii) in column (3), in item (vii), after the brackets and figures (iva), , the brackets and figures (ivb), shall be inserted. 2. This notification shall come into force with effect from the 10th day of October, 2024. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA) S.A.M.RIZVI PRINCIPAL SECRETARY TO GOVERNMENT