Govt. amends GST exemption entries for helicopter services, …

(a)in the Table -(i)against serial number 15, in column (3), after item (a), the following item shall be inserted, namely: -“(aa) air, in a helicopter on seat share basis, embarking from or terminating in an airport including a helipad located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura or at Bagdogra located in West Bengal”;(ii)against serial number 18, in column (3), the explanation shall be omitted; (iii)against serial number 21A, in column (3), after clause (f), the following explanation shall be inserted, namely: -“Explanation.-Nothing contained in this entry shall apply to services provided by a goods transport agency in relation to goods, where such goods are supplied through an electronic commerce operator.”;(iv)against serial number 24B, in column (3), the following shall be substituted, namely: -“Services by way of storage or warehousing of cereals, pulses, fruits, vegetables, and seeds meant for sowing”;

(v)after serial number 31A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: -(1)(2)(3)(4)(5)“31AAHeading 9971 orHeading 9991Services by Seamen’s Provident Fund Organisation to persons governed by the Seamen’s Provident Fund Act, 1966 (4 of 1966).NilNil”;(vi)after serial number 42 and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: -(1)(2)(3)(4)(5)“42AHeading 9973Services by way of grant of exclusive right of way or access, license and authority to demand, collect and appropriate toll fee by the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity.NilNil”;(vii)after serial number 54 and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely: -(1)(2)(3)(4)(5)“54AHeading 9986Services by way of curing of coffee supplied to coffee cultivators.Explanation -For the purposes of this entry, “curing” shall have the same meaning as assigned to it in clause (d) of section 3 of the Coffee Act, 1942 (7 of 1942).NilNil”;(b)in paragraph 2, (i)for clause (ze), the following clause shall be substituted: -‘(ze) “goods transport agency” means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called.’(ii)afterclause (zzc), the following clause shall be inserted, namely: -‘(zzca) “seed” means any plant material, including seedlings, tubers, bulbs, rhizomes, roots, cuttings, all types of grafts, tissue culture plantlets, and other vegetatively propagated material, used or intended for use in propagation or sowing, and includes –(i)seeds of cereals, coarse cereals, pulses, oilseeds, fibre crops, forage and fodder crops, green manures, sugar crops; (ii)seeds of fruits, vegetables, spices, flower crops, ornamental crops and plantation crops; and(iii)planting material.’.

2.This notification shall come into force with effect from the 1stday of November, 2026.

[F.No. 190354/142/2026-TRU Section-CBIC]

MD. ADIL ASHRAF, Under Secy.

Note:The principal notification number 12/2017 -Central Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 691 (E), dated the 28th June, 2017 and was last amendedvidenotification number 16/2025-Central Tax (Rate), dated the 17th September, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) videnumber G.S.R. 666(E), dated the 17th September, 2025.