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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 02/2020- Integrated Tax
New Delhi, the 26th March, 2020
G.S.R......(E).- 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 Government, on
being satisfied that it is necessary in order to prevent double taxation 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 in respect of
aircrafts, aircraft engines and other
aircraft components or parts
supplied to a person for use in the
course or furtherance of business. |
The place of supply of services shall be the
location of the recipient of service.”
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2. This notification shall come into force with effect from the 1
st day of April, 2020.
[F. No. 354/32/2020- TRU]
(Pramod Kumar)
Director to the Government of India
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