21 January 2021
Air Freight on Import:
Wide entry no. 19 in Notification 12/2017 of Central Tax (Rate) Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India is exempt.
Air Freight on Exports:
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India is exempt till 30th September 2020 As per entry number 19A of Notification No 21/2019 of CGST Act, 2017,
21 January 2021
Air Freight on Import:
Wide entry no. 19 in Notification 12/2017 of Central Tax (Rate) Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India is exempt.
Air Freight on Exports:
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India is exempt till 30th September 2020 As per entry number 19A of Notification No 21/2019 of CGST Act, 2017,
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