The Ministry of Finance (MoF) on January 31, 2025, issued a notification regarding information received from the Ministry of Civil Aviation with respect to Gazette notification No. 08/2024 Integrated Tax (Rate) dated October 08, 2024, notified by the Department of Revenue.
The following has been stated: -
•The Ministry of Civil Aviation (MoCA) provided information on Gazette Notification No. 08/2024 Integrated Tax (Rate), dated October 08, 2024, which exempts the import of services by foreign airline establishments from related parties, provided certain conditions are met.
•These conditions include payment of GST on applicable transport services by the foreign airline in India and certification from MoCA. MoCA has shared a list of designated foreign airlines and comments from Indian carriers, including Air India, IndiGo, and Akasa Air.
•The MoCA's O.M. and annexures are available on the CBIC website for field formations' reference.
The detailed notification is given in the document below.
[Notification No.F.No.190341/12/2025-TRU]
