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Department of Revenue issued notification exempting import of services by foreign airlines' Indian establishments from related parties/overseas establishments when made without consideration. Key conditions include: payment of applicable GST on transport services in India, MoCA certification of airline's designation under bilateral air service agreements, and reciprocal tax exemption for Indian airlines in the foreign country. MoCA provided a list of designated foreign airlines operating in Winter 2024-25 schedule and collected feedback from Indian carriers (Air India, IndiGo, Akasa Air) regarding reciprocal treatment. The notification stems from 54th GST Council recommendations and aims to establish tax parity in international aviation services while ensuring compliance with bilateral agreements.