GST Exemption on Air Transport of Goods Extended Annually Until September 2022; Key Definitions Clarified.

The exemption from GST for services involving the transportation of goods by aircraft from a customs station in India to a location outside India. This exemption was subject to amendments over several years, with specific conditions and expiry dates, initially set to end on September 30, 2018, and subsequently extended annually until September 30, 2022. Definitions for "aircraft" and "customs station" are provided, referencing respective sections of the Aircraft Act, 1934, and the Customs Act, 1962. The amendments were made through various notifications issued between 2018 and 2021.