TaxTMI 
TaxTMI 
TaxTMI 
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?
Transportation of goods by air
Kaustubh Karandikar
Air Transport Services for Goods to India Remain Exempt under Sr. No. 20 of Notification No. 9/2017-IGST Act XYZ (India) is utilizing PQR (India) for air transportation of goods from outside India to India. The query concerns whether this service is exempt under Sr. No. 20 of Notification No. 9/2017- Integrated Tax (Rate) or taxable under Section 12(8)(a) of the IGST Act. A response clarifies that these services remain exempt, as there is no sunset date for the exemption. (AI Summary)