GST exemption for transportation of goods by aircraft to places outside India ended after specified cutoff date under rate notifications Exemption from GST applies to transportation of goods by an aircraft from the customs station of clearance in India to a place outside India, subject to a temporal cutoff after which the serial number shall not apply; definitions of 'aircraft' and 'customs station' are adopted from the Aircraft Act, 1934 and the Customs Act, 1962 respectively, and the exemption has been amended by successive rate notifications.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for transportation of goods by aircraft to places outside India ended after specified cutoff date under rate notifications
Exemption from GST applies to transportation of goods by an aircraft from the customs station of clearance in India to a place outside India, subject to a temporal cutoff after which the serial number shall not apply; definitions of "aircraft" and "customs station" are adopted from the Aircraft Act, 1934 and the Customs Act, 1962 respectively, and the exemption has been amended by successive rate notifications.
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