Exemption for import of services by foreign airlines conditioned on designation certification and reciprocity, with GST payable on transport services. Exemption for import of services by a foreign airline establishment from a related person without consideration is conditional: GST must be paid on transport of goods and passengers; the establishment must be certified as a designated carrier under bilateral air services agreements; and certification must confirm reciprocal absence of equivalent taxation on designated Indian carriers. A list of designated foreign airlines and comments from Indian carriers have been provided and the material is posted for field formation guidance.