Chapter 99 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Import of services by an establishment of a foreign company in India, which is an airline company, from a related person or from any of its other establishments outside India, when made without consideration. Explanation: Foreign company shall have the same meaning as assigned to it in subsection (42) of section 2 of Companies Act, 2013 (18 of 2013). Conditions Provided that GST at applicable rates is paid by the establishment of the foreign airline company in India on transport of goods and passengers as may be applicable. Provided that Ministry of Civil Aviation certifies that the establishment of the foreign company in India is that of an airline company which has been designated by the foreign government under the applicable bilateral air services agreement with India. Provided further that, Ministry of Civil Aviation certifies that on a reciprocal basis, designated Indian airlines are not subject to levy of similar taxes by whatever name called for the same services appearing under the entry, by the Government of the country designating the foreign airline company. ************** Notes: Inserted vide Notification No. 08/2024- Integrated Tax (Rate) dated 08-10-2024 w.e.f. 10-10-2024