Heading 9964 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of 20 [three years] from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. ****************************** Note: As amended vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 , before it was read as, Services provided to the Central Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation.