Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

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..... 12 dated 20.06.2012 From 1.6.2016 - Notification no. 07/2016 - Dated 18-2-2016 53. Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Amending notes w.e.f. 1.6.2016 : The entry in the Negative List that covers services by way of transportation of goods by an aircraft or a vessel from a place outside India up to t .....

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..... ions). It is clarified that service tax levied on such services shall not be part of value for custom duty purposes. In addition, Cenvat credit of eligible inputs, capital goods and input services is being allowed for providing the service by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India. Consequential amendments are being made .....

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