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of <h1>GST Exemptions for Passenger Transport: Economy Air Travel to NE States, Non-AC Carriages Covered; Conditions Apply</h1> The exemptions from GST for passenger transport services. It specifies that air travel in economy class from or to certain northeastern states and Bagdogra in West Bengal is exempt. Non-airconditioned contract carriages, excluding radio taxis, and stage carriages are also exempt, except when services are provided via electronic commerce operators. Definitions for terms like 'contract carriage,' 'courier agency,' 'radio taxi,' and 'stage carriage' are provided, referencing the Motor Vehicles Act, 1988. Amendments to these provisions are noted, with specific notifications altering the text over time.
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