Why transport of passengers by air, embarking/disembarking from some specified states are kept in exempted list?
Embarking/disembarking from specified states
Harsh Jindal
Exemption of Service Tax on Air Travel from Certain States Aims to Boost Tourism and Development A discussion in a forum addressed why air passenger transport from certain states is exempt from service tax. One participant explained that these states are underdeveloped, and the exemption aims to promote tourism, industrialization, and accessibility. Another participant expressed gratitude for the explanation. (AI Summary)