Import of services exemption for foreign airline establishments in India, conditioned on GST payment and reciprocity certification. Exemption from GST applies to import of services by an establishment in India of a foreign airline company from a related person or other establishments outside India when provided without consideration, subject to GST being paid by the Indian establishment on transport of goods and passengers as applicable and to Ministry of Civil Aviation certification that the establishment is a designated airline and that designated Indian airlines receive reciprocal tax treatment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Import of services exemption for foreign airline establishments in India, conditioned on GST payment and reciprocity certification.
Exemption from GST applies to import of services by an establishment in India of a foreign airline company from a related person or other establishments outside India when provided without consideration, subject to GST being paid by the Indian establishment on transport of goods and passengers as applicable and to Ministry of Civil Aviation certification that the establishment is a designated airline and that designated Indian airlines receive reciprocal tax treatment.
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