Transportation of goods by air

[Kaustubh Karandikar]

XYZ(India) is taking services of PQR(India) for transportation of goods by Air from outside India to India. Will this be exempted under Sr. No. 20 of Notification No. 9/2017- Integrated Tax (Rate) dt. 28.06.2017 as amended, or taxable under Section 12(8)(a) of IGST Act for PQR?

[Shilpi Jain]

These services are exempt even today as there was no sunset date for this.

[Kaustubh Karandikar]

Thanks shilpi ji

AI Summary

Exemption for import air transportation services continues; such cross-border air carriage services remain exempt from integrated tax. Transportation of goods by air from outside India to India supplied to an Indian recipient is covered by the notification entry granting exemption and remains exempt because the notification contains no sunset clause.