GST exemption for passenger transport limited to specified non airconditioned and regional air services, excluding e commerce supplied services. The instrument grants GST exemption for passenger transport by economy-class air services from specified Northeastern airports and Bagdogra; by non-airconditioned contract carriage (excluding radio taxi) for passenger transport other than tourism, conducted tours, charter or hire; and by non-airconditioned stage carriage. A proviso excludes services supplied through an electronic commerce operator notified under the IGST Act. Definitions of contract carriage, stage carriage, radio taxi and courier agency are provided to delimit the exemption.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for passenger transport limited to specified non airconditioned and regional air services, excluding e commerce supplied services.
The instrument grants GST exemption for passenger transport by economy-class air services from specified Northeastern airports and Bagdogra; by non-airconditioned contract carriage (excluding radio taxi) for passenger transport other than tourism, conducted tours, charter or hire; and by non-airconditioned stage carriage. A proviso excludes services supplied through an electronic commerce operator notified under the IGST Act. Definitions of contract carriage, stage carriage, radio taxi and courier agency are provided to delimit the exemption.
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