https://www.taxtmi.com/circulars?id=68097 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. en-us Fri, 31 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68097 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. Circulars GST Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68097