Heading 9965 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (v) Customs station shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962) ;