NOTIFICATION NO.GSR 751(E) [F.NO.AV-13011/9/2017-DT], DATED 7-8-2018

SECTION 11 OF THE CENTRAL GST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO GST ON DISBURSEMENT OF VIABILITY GAP FUNDING (VGF) TO SELECTED AIRLINE OPERATORS (SAOs) FOR A PERIOD OF ONE YEAR FROM DATE OF COMMENCEMENT OF OPERATIONS OF REGIONAL CONNECTIVITY SCHEME (RCS) AIRPORT AS NOTIFIED BY MINISTRY OF CIVIL AVIATION

NOTIFICATION NO.GSR 751(E) [F.NO.AV-13011/9/2017-DT]DATED 7-8-2018

Government of India, Ministry of Finance vide Notification No. 7/2017-Service Tax dated 2-2-2017 and Notification No. 12/2017-Central Tax (Rate) dated 28-6-2017 has granted exemption from levy of Service Tax/GST on disbursement of Viability Gap Funding (VGF) to Selected Airline Operators (SAOs) for a period of one year from the date of commencement of operations of the Regional Connectivity Scheme (RCS) Airport as notified by Ministry of Civil Aviation.

For the purpose of the referred Notification for grant of exemption of levy of Service Tax/GST, the date of commencement of operations at various RCS Airports from 1-11-2017 to 24-7-2018 is notified as under:

S. No. Name of RCS Airport Date of Commencement of Operation under RCS-UDAN
1. Nanded
CSIA Mumbai-Nanded-CSIA Mumbai 10th November, 2017
2. Kadapa
(i) Chennai-Kadapa-Chennai 16th November, 2017
(ii) Vijayawada-Kadapa-Vijayawada 1st March, 2018
3. Agra
Jaipur- Agra- Jaipur 8th December, 2017
4. Jalgaon
CSIA Mumbai – Jalgoan – CSIA Mumbai 23rd December, 2017
5. Ozar (Nasik)
(i) Ozar (Nasik)-Pune – Ozar Nasik (Air Deccan) 23rd December, 2017
(ii) IGIA Delhi-Ozar (Nasik)-IGIA Delhi (M/s Jet Airways) 15th June, 2018
6. Mundra Ahmedabad-Mundra-Ahmedabad 19th February, 2018
7. Jamnagar Ahmedabad-Jamnagar-Ahmedabad 19th February, 2018
8. Diu Ahmedabad-Diu-Ahmedabad 24th February, 2018
9. Bhatinda
Jammu- Bhatinda-Jammu 27th February, 2018
10. Vijayanagar (Vidyanagar)
Bangalore – Vijayanagar (Vidyanagar) – Bangalore 1st March, 2018
11. Salem
Chennai- Salem-Chennai 25th March, 2018
12. Bikaner
Jaipur – Bikaner -Jaipur 27th March, 2018
13. Pathankot
IGIA Delhi-Pathankot-IGIA Delhi 5th April, 2018
14. Kolhapur
CSIA Mumbai – Kolhapur – CSIA Mumbai 8th April, 2018
15. Bhavnagar
Ahmedabad-Bhavnagar Ahmedabad 26th April, 2018
16. Tezpur
NSCBIA Kolkata-Tezpur-NSCBIA Kolkata 26th April, 2018
17. Adampur
IGIA Delhi-Adampur-IGIA Delhi 1st May, 2018
18. Shillong
(i) Shillong-Agartala-Shillong 1st May, 2018
(ii) Shillong-Dimapur-Shillong 1st May, 2018
19. Hubli
(i) Chennai-Hubli-Chennai (M/s Spicejet) 14th May, 2018
(ii) Hyderabad (Shamshabad) – Hubli – Hyderabad (Shamshabad) 14th May, 2018
(iii) Chennai-Hubli-Chennai (M/s Indigo) 1st May, 2018
(iv) Kochi-Hubli-Kochi 28th June, 2018
(v) Goa-Hubli-Goa 28th June, 2018
(vi) Ahmedabad-Hubli-Ahmedabad 1st July, 2018
20. Jagdalpur
(i) Raipur-Jagdalpur-Raipur 14th June, 2018
(ii) Jagdalpur-Visakhapatnam-Jagdalpur 20th June, 2018
21. Allahabad
(i) Nagpur-Allahabad-Indore-Allahabad-Nagpur (M/s Jet Airways) 16th June, 2018 8
(ii) Lucknow-Allahabad-Patna-Allahabad-Patna (M/s Jet Airways) 14th June, 201
22. Kanpur
IGIA Delhi-Kanpur-IGIA Delhi 3rd July, 2018

In terms of the above Notification, VGF disbursed to Selected Airline Operators in respect of RCS Flights operated at above RCS Airports, Service Tax/GST exemption has been granted by Government of India, Ministry of Finance for such period as provided in the Notification from the date indicated against each RCS Airport as above.