Okay, I will analyze the provided government policy text and generate a comprehensive report following the structure and guidelines outlined.
**Report: Analysis of Amendments Regarding Regional Connectivity Scheme (RCS) - UDAN**
**1. Executive Summary:**
This report analyzes amendments to existing government policies related to the Regional Connectivity Scheme (RCS) - UDAN (Ude Desh ka Aam Nagrik). The amendments, detailed in a notification from the Ministry of Civil Aviation, primarily concern the dates of commencement of RCS routes for specific airports, impacting the applicability of Central Excise Duty and Goods and Service Tax (GST) exemptions. The key finding is the clarification and update of commencement dates for RCS routes, which directly affects airline operators and cargo operators benefiting from tax exemptions on Aviation Turbine Fuel (ATF) and Viability Gap Funding (VGF). This report helps in understanding which routes are eligible for benefits and from when.
**2. Introduction:**
The purpose of this report is to provide an informative overview and analysis of amendments to existing government policies concerning the Regional Connectivity Scheme (RCS) - UDAN, based solely on the provided government notification text.
**3. Policy Overview:**
* This document primarily constitutes amendments to existing policies, referencing earlier notifications from the Ministry of Finance regarding Central Excise Duty and Central Tax (GST).
* Core Objective(s) (Inferred): The core objective of these amendments is to update and clarify the dates of commencement of operations under the RCS-UDAN scheme for specific airports and routes. This aims to provide clarity for the application of associated tax exemptions and financial incentives.
**4. Background and Rationale:**
* Rationale for this specific amendment: The notification suggests that the dates of commencement of RCS routes need periodic updating and clarification. This might be due to delays in operationalization, changes in routes, or other logistical factors. Updating these dates ensures that the associated tax exemptions and VGF are correctly applied and that airline operators receive the intended benefits according to the actual operational timelines.
**5. Key Provisions / Changes:**
* **Specific Part of Original Policy Changed:** The notification amends previous notifications concerning Central Excise Duty exemptions on Aviation Turbine Fuel (ATF) and GST exemptions on Viability Gap Funding (VGF) related to the RCS-UDAN scheme. It also amends a prior notification from the Ministry of Civil Aviation (no. AV13012012019DT PartIRCS, dated 22nd February, 2022, G.S.R. 207E dated the 16th March, 2022).
* **New Rule/Provision:** The primary change involves updating the "Date of Commencement of operations under RCS UDAN" for specific RCS airports and routes. The notification lists specific airports and routes along with their updated commencement dates.
* New Routes:
* GONDIA (Maharashtra) - INDORE (Madhya Pradesh): 13032022
* GONDIA (Maharashtra) - HYDERABAD (Telangana): 13032022
* VARANASI (UP) - GORAKHPUR (UP): 27032022
* PRAYAGRAJ (UP) - LUCKNOW (UP): 27032022
* BELAGAVI (Karnataka) - NAGPUR (Maharashtra): 16042022
* KESHOD (Gujarat) - MUMBAI (Maharashtra): 16042022
* **Difference/Effect of the Change:** The updated commencement dates directly impact the eligibility and duration of tax exemptions and VGF for the specified routes. Operators on these routes can now accurately determine the start and end dates of their eligibility periods based on these officially notified dates.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders directly affected by these amendments are:
* Selected Airline Operators (SAOs) operating under the RCS-UDAN scheme.
* Cargo operators utilizing RCS-UDAN flights.
* RCS UDAN Airports, Heliports and Water aerodromes.
* The Ministry of Civil Aviation and the Ministry of Finance.
**7. Implementation Aspects (Inferred):**
* Responsible agency/bodies: The Ministry of Civil Aviation is responsible for notifying the dates of commencement of RCS routes. The Ministry of Finance is responsible for the tax-related notifications.
* Timelines/procedures: The notification specifies the exact dates of commencement. The tax exemptions and VGF are applicable for a period of three years from the date of commencement, as per the referenced earlier notifications.
**8. Expected Outcomes / Impact of Changes:**
* Likely intended outcome of these specific changes: The intended outcome is to provide clarity and certainty regarding the eligibility period for tax exemptions and VGF for RCS-UDAN operators. This should facilitate smoother implementation of the scheme and encourage participation by airline operators. These changes should also result in correct distribution of funds.
**9. Conclusion:**
The analyzed notification presents important amendments to the RCS-UDAN scheme by updating the dates of commencement of operations for specific routes. These updates are crucial for airline operators and cargo operators to accurately determine their eligibility for tax exemptions and VGF. These changes ensure clarity and certainty in the application of financial incentives, which is vital for the continued success and expansion of the RCS-UDAN scheme.
Key Entities Referenced
Ministry of Civil Aviation: A government ministry responsible for civil aviation.
New Delhi: Capital of India.
Ministry of Finance: A government ministry responsible for finance.
Aviation Turbine Fuel: Fuel used to power aircraft.
Selected Airline Operators: Airlines selected for a specific purpose.
Regional Connectivity Scheme RCS UDAN: Government scheme to enhance regional air connectivity.
Ude Desh ka Aam Nagrik: Expansion of UDAN, a regional connectivity scheme.
RCS UDAN Airports: Airports operating under the RCS UDAN scheme.
Heliports: Helicopter airport.
Water aerodromes: Aerodromes for aircraft capable of landing on water.
GONDIA Maharashtra: Airport in Maharashtra.
INDORE Madhya Pradesh: Airport in Madhya Pradesh.
HYDERABAD Telangana: Airport in Telangana.
VARANASI UP: Airport in Uttar Pradesh.
GORAKHPUR UP: Airport in Uttar Pradesh.
PRAYAGRAJ UP: Airport in Uttar Pradesh.
LUCKNOW UP: Airport in Uttar Pradesh.
Viability Gap Funding: Funding to support projects that are economically justified but not financially viable.
BELAGAVI Karnataka: Airport in Karnataka.
NAGPUR Maharashtra: Airport in Maharashtra.
KESHOD Gujarat: Airport in Gujarat.
MUMBAI Maharashtra: Airport in Maharashtra.
Government of India Press, Ring Road, Mayapuri, New Delhi110064: Government press where the document was uploaded.
Controller of Publications, Delhi110054: Publisher of the document.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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ऄसाधारण
EXTRAORDINARY
भाग II—खण् ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 338] नइ ददल्ली, िुक्रिार, मइ 13, 2022/ििै ाख 23, 1944
No. 338] NEW DELHI, FRIDAY, MAY 13, 2022/VAISAKHA 23, 1944
नागर जिमानन मंत्रालय
ऄजधसचू ना
नइ ददल्ली, 13 मइ, 2022
सा.का.जन. 353(ऄ).—भारत सरकार, जित्त मंत्रालय न े ददनांक 30 जून, 2017 की ऄजधसूचना सं. 11/2017-
केंद्रीय ईत्पाद िुल्क, जजसे तत्पश्चात ददनांक 22 ऄगस्ट्त, 2019 की ऄजधसूचना सं. 07/2019-केंद्रीय ईत्पाद िुल्क द्वारा
संिोजधत दकया गया, के माध्यम स े अरसीएस-ईड़ान हिाइऄड्डों या हजे लपोर्ट या िॉर्र एयरोड्रोम स,े क्षेत्रीय संपकट योजना
(अरसीएस) - ईड़ान (ईड़े दिे का अम नागररक) के ऄंतगटत, ईड़ानों के जलए चयजनत एयरलाआन प्रचालकों (एसएओ) या
कागो प्रचालकों द्वारा ईपयोग दकए जाने िाले जिमानन र्बाटआन ईंधन पर, नागर जिमानन मंत्रालय द्वारा ऄजधसूजचत की गइ
व्यिस्ट्था के ऄनुसार, अरसीएस हिाइऄड्डा/हजे लपोर्ट/िॉर्र एयरोड्रोम का प्रचालन िुरू होने की जतजथ स,े तीन िर्षों की
ऄिजध के जलए 2% ईत्पाद िुल्क जिजनर्ददष्ट दकया ह।ै
2. ददनांक 30 जून, 2017 की ऄजधसूचना सं. 11/2017-केंद्रीय ईत्पाद िुल्क, जजसे तत्पश्चात ददनांक
22 ऄगस्ट्त, 2019 की ऄजधसूचना स.ं 07/2019-केंद्रीय ईत्पाद िुल्क के माध्यम से संिोजधत दकया गया, के प्रयोजन के
जलए अरसीएस ईड़ानों द्वारा अरसीएस मागों के िुरू दकए जाने की जतजथ जनम्नानुसार ऄजधसूजचत की जाती ह:ैं
3251 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
क्रम. स.ं अरसीएस माग टके साथ अरसीएस हिाइऄड्ड ेका नाम अरसीएस-ईड़ान के ऄतं गतट
प्रचालन िरूु होन ेकी जतजथ
1. गोंददया (महाराष्ट्र) 13-03-2022
आंदौर (मध्य प्रदेि) - गोंददया (महाराष्ट्र) - आंदौर (मध्य प्रदेि)
2. गोंददया (महाराष्ट्र) 13-03-2022
हदै राबाद (तेलगं ाना) - गोंददया (महाराष्ट्र) - हदै राबाद (तेलगं ाना)
3. िाराणसी (ई० प्र०) - गोरखपुर (ई० प्र०) - िाराणसी (ई० प्र०) 27-03-2022
4. प्रयागराज (ई० प्र०) - लखनउ (ई० प्र०) - प्रयागराज (ई० प्र०) 27-03-2022
3. आसके ऄजतररक्त, भारत सरकार, जित्त मंत्रालय न े ददनांक 28.06.2017 की ऄजधसूचना स.ं 12/2017- केंद्रीय कर
(दर), जजसे तत्पश्चात ददनांक 25.01.2018 की ऄजधसूचना सं. 2/18 - केंद्रीय कर (दर) द्वारा संिोजधत दकया गया था, के
माध्यम से अरसीएस-ईड़ान फ्लाआर्ों के िुरू होने की जतजथ स े प्रभािी, तीन िर्षों की ऄिजध के जलए अरसीएस-ईड़ान
संस्ट्करण 1.0, 2.0 तथा 3.0 के ऄंतगटत प्रचाजलत की जाने िाली ईड़ानों के जलए, चयजनत एयरपोर्ट प्रचालकों (एसएओ) कों
दकए जाने िाले व्यिहायटता ऄंतर जित्तपोर्षण के जितरण पर, माल एिं सेिा कर की छूर् प्रदान की ह,ै जैसा दक नागर
जिमानन मंत्रालय द्वारा समय-समय पर ऄजधसूजचत दकया जाता ह।ै
4. ददनांक 30 जून, 2017 की ऄजधसूचना स.ं 11/2017-केंद्रीय ईत्पाद िुल्क, ददनांक 22 ऄगस्ट्त, 2019 की
ऄजधसूचना स.ं 07/2019-केंद्रीय ईत्पाद िुल्क, ददनांक 28.06.2017 की ऄजधसूचना स.ं 12/2017-केंद्रीय कर (दर) तथा
ददनांक 25.01.2018 की ऄजधसूचना स.ं 2/18-केंद्रीय कर (दर) के प्रयोजन के जलए, अरसीएस ईड़ानों द्वारा अरसीएस
मागों के िुरू दकए जाने की जतजथ, जनम्नानुसार ऄजधसूजचत की ह:ै
क्रम. स.ं अरसीएस माग टिाल ेअरसीएस हिाइऄड्ड े का नाम अरसीएस-ईड़ान के ऄतं गतट
प्रचालन िरूु होन ेकी जतजथ
1. बले गािी (कनार्ट क) 16-04-2022
नागपुर (महाराष्ट्र) - बेलगािी (कनाटर्क) - नागपुर (महाराष्ट्र)
5. ईपयुटक्त के साथ, सा.का.जन. 207 (ऄ) ददनांक 16 माच,ट 2022 के माध्यम स े भारत का राजपत्र, ऄसाधारण,
भाग II, खंड 3, ईप-खंड (i) में प्रकाजित, भारत सरकार की ददनांक 22 फरिरी, 2022 की ऄजधसूचना नागर जिमानन
मंत्रालय सं. एिी-13012/01/2019-डीर्ी (भाग-I) (अरसीएस) म ें पुनः जनम्नजलजखत संिोधन दकए गए ह,ैं ऄथाटत :---
ईक्त ऄजधसूचना म,ें पैरा 3.1 म,ें क्रम स.ं 12 तथा ईससे संबंजधत प्रजिजष्टयों के स्ट्थान पर, जनम्नजलजखत क्रम संख्या
और प्रजिजष्टयों को, रखा जाएगा, ऄथाटत ---
क्रम. स.ं अरसीएस माग टके साथ अरसीएस हिाइऄड्ड ेका नाम अरसीएस-ईड़ान के ऄतं गतट
प्रचालन िरूु होन ेकी जतजथ
12. केिोद (गजु रात) 16-04-2022
मुंबइ (महाराष्ट्र) - केिोद (गुजरात) – मुंबइ (महाराष्ट्र)
[फा. सं. एिी-13012/01/2019-डीर्ी (भाग-I) (अरसीएस)]
ईर्षा पाढ़ी, संयुक्त सजचि[भाग II—खण् ड 3(i)] भारत का राजपत्र : ऄसाधारण 3
MINISTRY OF CIVIL AVIATION
NOTIFICATION
New Delhi, the 13th May, 2022
G.S.R. 353(E).—Government of India, Ministry of Finance, vide notification no. 11/2017-Central
Excise, dated 30 June, 2017, subsequently amended vide notification no. 07/2019- Central Excise, dated 22
August, 2019 has specified 2% of Excise Duty on the Aviation Turbine Fuel drawn by Selected Airline
Operators (SAOs) or cargo operators for Regional Connectivity Scheme (RCS) – UDAN (Ude Desh ka
Aam Nagrik) flights from the RCS - UDAN Airports or Heliports or Water aerodromes for a period of three
years from the date of commencement of operations of the RCS Airport/Heliport/Water Aerodrome as
notified by the Ministry of Civil Aviation.
2. The dates of commencement of RCS routes by RCS flights for the purpose of notification no.
11/2017- Central Excise, dated 30 June, 2017, subsequently amended vide notification no. 07/2019- Central
Excise, dated 22 August, 2019 are notified as under:
Sr. No. Name of RCS Airport with RCS route Date of Commencement of
operations under RCS-
UDAN
1. GONDIA (Maharashtra) 13-03-2022
INDORE (Madhya Pradesh) -
GONDIA (Maharashtra) - INDORE (Madhya Pradesh)
2. GONDIA (Maharashtra) 13-03-2022
HYDERABAD (Telangana) -
GONDIA (Maharashtra) - HYDERABAD (Telangana)
3. VARANASI (UP) - GORAKHPUR (UP) - VARANASI (UP) 27-03-2022
4. PRAYAGRAJ (UP) – LUCKNOW (UP) – PRAYAGRAJ 27-03-2022
(UP)
3. Further, Government of India, Ministry of Finance, vide Notification No. 12/2017 - Central Tax
(Rate), dated 28.06.2017, subsequently amended vide Notification No. 2/18-Central Tax (Rate) dated
25.01.2018 has granted Goods and Service Tax exemption on disbursement of Viability Gap Funding to
SAOs for flights operated under RCS - UDAN version 1.0, 2.0 and 3.0; for a period of three years w.e.f. the
date of commencement of RCS - UDAN flights, as notified by the Ministry of Civil Aviation from time to
time.
4. The dates of commencement of RCS routes by RCS flights for the purpose of notifications no.
11/2017- Central Excise, dated 30 June, 2017, 07/2019- Central Excise, dated 22 August, 2019, 12/2017 -
Central Tax (Rate), dated 28.06.2017, and 2/18-Central Tax (Rate) dated 25.01.2018 are notified as under:
Sr. No. Name of RCS Airport with RCS route Date of Commencement of
operations under RCS-UDAN
1. BELAGAVI (Karnataka) 16-04-2022
NAGPUR (Maharashtra) -
BELAGAVI (Karnataka) - NAGPUR (Maharashtra)
5. In addition to above, following further amendments in the notification of the Government of India
in the Ministry of Civil Aviation no. AV-13012/01/2019-DT (Part-I)(RCS), dated 22nd February, 2022
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 207(E) dated
the 16th March, 2022, namely:---4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
In the said notification, in the para 3.1 , for serial no. 12 and entries relating thereto, the following
serial number and entries shall be substituted, namely ---
Sr. No. Name of RCS Airport with RCS route Date of Commencement of
operations under RCS-UDAN
12. KESHOD (Gujarat) 16-04-2022
MUMBAI (Maharashtra) -
KESHOD (Gujarat) - MUMBAI (Maharashtra)
[F. No. AV-13012/01/2019-DT (Part-I) (RCS)]
USHA PADHEE, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.