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        GST

        Heading 9965

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        GST exemption for air transportation of goods arriving from abroad up to the customs station of clearance in India. Services of transporting goods by aircraft from a place outside India up to the customs station of clearance in India are exempt from GST under Heading 9965; 'aircraft' is as defined in the Aircraft Act, 1934 and 'customs station' as defined in the Customs Act, 1962.
                          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.

                                GST exemption for air transportation of goods arriving from abroad up to the customs station of clearance in India.

                                Services of transporting goods by aircraft from a place outside India up to the customs station of clearance in India are exempt from GST under Heading 9965; "aircraft" is as defined in the Aircraft Act, 1934 and "customs station" as defined in the Customs Act, 1962.


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