EPCG scheme eligibility for airport service payments clarified; specified receipts qualify for EO discharge while others are excluded. Eligible receipts for EPCG EO discharge by an airport service provider include charges from foreign airlines and foreign nationals such as landing and parking, land and space rentals, warehousing and related handling charges, CUTE counter charges, and Passenger Service Fee portions collected via airlines from foreign nationals; payments from ground handlers qualify only if not claimed by the handler and accompanied by a disclaimer. Excluded are licence fees from Trade Concessionaires, payments from duty free operators, the security portion of Passenger Service Fee, and cargo handling charges for Indian consumers. Payments by foreign airlines from repatriable INR earnings are treated as free foreign exchange.
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Provisions expressly mentioned in the judgment/order text.
EPCG scheme eligibility for airport service payments clarified; specified receipts qualify for EO discharge while others are excluded.
Eligible receipts for EPCG EO discharge by an airport service provider include charges from foreign airlines and foreign nationals such as landing and parking, land and space rentals, warehousing and related handling charges, CUTE counter charges, and Passenger Service Fee portions collected via airlines from foreign nationals; payments from ground handlers qualify only if not claimed by the handler and accompanied by a disclaimer. Excluded are licence fees from Trade Concessionaires, payments from duty free operators, the security portion of Passenger Service Fee, and cargo handling charges for Indian consumers. Payments by foreign airlines from repatriable INR earnings are treated as free foreign exchange.
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