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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2020- Central Tax (Rate)
New Delhi, the 26th March, 2020
G.S.R......(E).- In exercise of the powers conferred by sub-section (1), (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
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 of the Government of India, in
the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th
June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),
vide number G.S.R. 690(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 following items
and entries shall be inserted, namely, -
| (3) |
(4) |
(5) |
“(ia) Maintenance, repair or overhaul services in respect of
aircrafts, aircraft engines and other aircraft components or
parts. |
2.5 |
- |
(b) in item (ii), in column (3), after the brackets and figures “(i)”, the word, brackets, and
figures “and (ia)” shall be inserted.
2. This notification shall come into force with effect from the 1st day of April, 2020.
[F. No. 354/32/2020- TRU]
(Pramod Kumar)
Director to the Government of India
Note: - The principal notification No. 11/2017 - Central Tax (Rate), dated the 28th June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June,
2017 and was last amended by notification No. 26/2019 - Central Tax (Rate), dated the 22nd
November, 2019 vide number G.S.R. 870 (E), dated the 22nd November, 2019.
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