Home India Ministry of Civil Aviation Government of India, Ministry of Finance, vide Notification ...
Date: 2021-08-11 Category: Extra Ordinary State: Union Government Country: India

Government of India, Ministry of Finance, vide Notification No 122017 Central Tax

Issued by Ministry of Civil Aviation · Not Applicable

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

## Report on Notification Regarding RCS-UDAN Scheme (August 11, 2021) **1. Executive Summary:** This report analyzes a notification published by the Ministry of Civil Aviation on August 11, 2021, concerning the Regional Connectivity Scheme (RCS) - UDAN (Ude Desh ka Aam Nagrik). This notification addresses Goods and Service Tax (GST) and Excise Duty exemptions related to the RCS-UDAN scheme and most importantly, it specifies the dates of commencement of operations for various RCS routes. The core purpose is to facilitate and promote regional air connectivity by reducing financial burdens on Selected Airline Operators (SAOs). The key finding is the detailed listing of RCS airport routes and their respective commencement dates, which are critical for determining the eligibility of SAOs for GST and excise duty exemptions. **2. Introduction:** This report provides an overview and analysis of a notification issued by the Ministry of Civil Aviation, Government of India, dated August 11, 2021. The purpose of this report is to inform stakeholders, particularly SAOs operating under the RCS-UDAN scheme, about the specifics of this notification based solely on the information contained within the provided text. **3. Policy Overview:** This is not a new policy but rather a notification in continuation of existing policies related to the RCS-UDAN scheme. The core objectives, as inferred from the text, are: * To grant Goods and Service Tax (GST) exemption on disbursement of Viability Gap Funding (VGF) to Selected Airline Operators (SAOs) for flights operated under the Regional Connectivity Scheme RCS UDAN. * To specify a 2% Excise Duty on the Aviation Turbine Fuel drawn by SAOs or cargo operators for RCS UDAN flights from the RCS UDAN Airports or Heliports or Wateraerodromes. * To notify the dates of commencement of RCS routes, which determine the eligibility period for these tax benefits. **4. Background and Rationale:** This notification serves as an update to previous notifications concerning GST and excise duty exemptions for RCS-UDAN flights. The rationale for this specific notification is to provide clarity and certainty to SAOs regarding the commencement dates of RCS routes. This clarity is essential for determining the period during which they are eligible for GST exemption on VGF disbursement and reduced excise duty on Aviation Turbine Fuel. Without these dates, operators would be unable to accurately calculate and claim these benefits. **5. Key Provisions / Changes:** This notification primarily functions as an update to the operational start dates for RCS routes, influencing the applicability of previously granted exemptions. Therefore, this section will focus on the change. * **What specific part of the original policy is being changed:** The notification updates the dates of commencement of RCS routes for the purpose of previously issued notifications regarding GST and Excise Duty exemptions to SAOs operating under RCS-UDAN. * **What the *new* rule/provision *is*, based *only* on the amendment text:** The primary new provision is the detailed list of RCS airport routes and their corresponding dates of commencement of operations under RCS-UDAN. This list provides specific dates for each route, allowing for precise calculation of eligibility for benefits. Some examples of the routes and start dates include: * AGRA (Uttar Pradesh) to JAISALMER (Rajasthan) commenced on 05112019 * KANDLA (Gujarat) to AHMEDABAD (Gujarat) commenced on 18112019 * DARBHANGA(Bihar) to DELHI commenced on 08112020 * **Explain the *difference* or the *effect* of this specific change:** The effect of this change is to provide SAOs with clear, officially recognized dates for the commencement of operations on specific RCS routes. This allows them to definitively determine the start date for the three-year period during which they are eligible for GST exemption on VGF and reduced excise duty on ATF. Without this list, the eligibility period would be ambiguous and subject to interpretation, potentially leading to disputes or disallowed claims. **6. Target Audience and Stakeholders:** The primary target audience and stakeholders are: * Selected Airline Operators (SAOs) operating flights under the RCS-UDAN scheme. * The Ministry of Civil Aviation, responsible for administering the RCS-UDAN scheme and issuing these notifications. * The Ministry of Finance, specifically regarding the implementation of GST and excise duty policies. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies mentioned:** The Ministry of Civil Aviation is responsible for notifying the dates of commencement of RCS routes. The Ministry of Finance is responsible for implementing the GST and excise duty exemptions. * **Any timelines or procedures specified *in the text*?:** The text specifies that the GST and excise duty benefits are applicable for a period of three years from the date of commencement of RCS UDAN flights, as notified by the Ministry of Civil Aviation. The notification itself provides the specific dates of commencement for a large number of routes. * The implementation of the dates is expected to be by Government of India Press, Ring Road, Mayapuri, New Delhi **8. Expected Outcomes / Impact of Changes:** The intended outcome of these specific changes (the notification of commencement dates) is to: * Provide clarity and certainty to SAOs regarding their eligibility for GST and excise duty benefits. * Facilitate the smooth implementation of the RCS-UDAN scheme by reducing ambiguity regarding the applicable dates for tax benefits. * Encourage greater participation by SAOs in the RCS-UDAN scheme by reducing their operational costs through tax exemptions. **9. Conclusion:** The notification issued by the Ministry of Civil Aviation on August 11, 2021, is a crucial component of the RCS-UDAN scheme. By providing specific commencement dates for RCS routes, the notification clarifies eligibility criteria for GST and excise duty exemptions, ultimately contributing to the scheme's objective of enhancing regional air connectivity and affordability. This notification is of significant importance to SAOs operating under RCS-UDAN, as it directly impacts their financial viability and operational planning.

Key Entities Referenced

Ministry of Civil Aviation: Government ministry responsible for civil aviation. New Delhi: Capital of India, where the notification was issued. Government of India, Ministry of Finance: The ministry of finance of the Government of India. Notification No. 122017 Central Tax Rate: A tax rate notification issued by the Ministry of Finance. Notification No. 218Central Tax Rate: A tax rate notification issued by the Ministry of Finance. Goods and Service Tax: A tax on goods and services in India. GST: Abbreviation of Goods and Service Tax. Viability Gap Funding: Financial support to infrastructure projects that are economically justified but fall short of financial viability. VGF: Abbreviation of Viability Gap Funding. Selected Airline Operators: Airlines selected for the Regional Connectivity Scheme. SAOs: Abbreviation of Selected Airline Operators. Regional Connectivity Scheme: A scheme to enhance air connectivity to remote areas in India. RCS: Abbreviation of Regional Connectivity Scheme. UDAN Ude Desh ka Aam Nagrik: A regional airport development and Regional Connectivity Scheme (RCS) of the Government of India Notification no. 112017Central Excise: Central Excise notification issued by the Ministry of Finance notification no. 072019Central Excise: Central Excise notification issued by the Ministry of Finance Aviation Turbine Fuel: Type of jet fuel used in aircrafts. RCS UDAN Airports: Airports included in the RCS UDAN scheme. RCS UDAN Airports or Heliports or Wateraerodromes: Airports, heliports or wateraerodromes included in the RCS UDAN scheme. Agra, Uttar Pradesh: City in Uttar Pradesh, India, included in RCS UDAN route. Jaisalmer, Rajasthan: City in Rajasthan, India, included in RCS UDAN route. Kandla, Gujarat: City in Gujarat, India, included in RCS UDAN route. Ahmedabad, Gujarat: City in Gujarat, India, included in RCS UDAN route. Kalaburgi, Karnataka: City in Karnataka, India, included in RCS UDAN route. Bengaluru, Karnataka: City in Karnataka, India, included in RCS UDAN route. Hubballi, Karnataka: City in Karnataka, India, included in RCS UDAN route. Hyderabad, Telangana: City in Telangana, India, included in RCS UDAN route. Amritsar, Punjab: City in Punjab, India, included in RCS UDAN route. Kolkata, West Bengal: City in West Bengal, India, included in RCS UDAN route. Dimapur, Nagaland: City in Nagaland, India, included in RCS UDAN route. Guwahati, Assam: City in Assam, India, included in RCS UDAN route. Imphal, Manipur: City in Manipur, India, included in RCS UDAN route. Prayagraj, Uttar Pradesh: City in Uttar Pradesh, India, included in RCS UDAN route. Gorakhpur, Uttar Pradesh: City in Uttar Pradesh, India, included in RCS UDAN route. Belagavi, Karnataka: City in Karnataka, India, included in RCS UDAN route. Tirupati, Andhra Pradesh: City in Andhra Pradesh, India, included in RCS UDAN route. Mysuru, Karnataka: City in Karnataka, India, included in RCS UDAN route. Indore, Madhya Pradesh: City in Madhya Pradesh, India, included in RCS UDAN route. Jharsuguda, Odisha: City in Odisha, India, included in RCS UDAN route. Bhubaneshwar, Odisha: City in Odisha, India, included in RCS UDAN route. Varanasi, Uttar Pradesh: City in Uttar Pradesh, India, included in RCS UDAN route. Bidar, Karnataka: City in Karnataka, India, included in RCS UDAN route. Chinyalisaur, Uttarakhand: Town in Uttarakhand, India, included in RCS UDAN route. Sahastradhara, Uttarakhand: Location in Uttarakhand, India, included in RCS UDAN route. Gaucher, Uttarakhand: Town in Uttarakhand, India, included in RCS UDAN route. Agartala, Tripura: City in Tripura, India, included in RCS UDAN route. Aizawl, Mizoram: City in Mizoram, India, included in RCS UDAN route. Kadapa, Andhra Pradesh: City in Andhra Pradesh, India, included in RCS UDAN route. Pune, Maharashtra: City in Maharashtra, India, included in RCS UDAN route. Kishangarh, Rajasthan: City in Rajasthan, India, included in RCS UDAN route. New Tehri, Uttarakhand: City in Uttarakhand, India, included in RCS UDAN route. Dehradun, Uttarakhand: City in Uttarakhand, India, included in RCS UDAN route. Srinagar, Uttarakhand: City in Uttarakhand, India, included in RCS UDAN route. Patna, Bihar: City in Bihar, India, included in RCS UDAN route. Jagdalpur, Chhattisgarh: City in Chhattisgarh, India, included in RCS UDAN route. Raipur, Chhattisgarh: City in Chhattisgarh, India, included in RCS UDAN route. Sabarmathi River Front, Gujarat: River front in Gujarat, India, included in RCS UDAN route. Statue of Unity, Gujarat: Statue in Gujarat, India, included in RCS UDAN route. Darbhanga, Bihar: City in Bihar, India, included in RCS UDAN route. Mumbai, Maharashtra: City in Maharashtra, India, included in RCS UDAN route. Delhi: National capital territory in India, included in RCS UDAN route. Hindan, Uttar Pradesh: Area in Uttar Pradesh, India, included in RCS UDAN route. Nashik, Maharashtra: City in Maharashtra, India, included in RCS UDAN route. Adampur, Punjab: Area in Punjab, India, included in RCS UDAN route. Surat, Gujarat: City in Gujarat, India, included in RCS UDAN route. Hissar, Haryana: City in Haryana, India, included in RCS UDAN route. Chandigarh, UT: Union Territory in India, included in RCS UDAN route. Pakyong, Sikkim: City in Sikkim, India, included in RCS UDAN route. Calicut, Kerala: City in Kerala, India, included in RCS UDAN route. Dharamshala, Himachal Pradesh: City in Himachal Pradesh, India, included in RCS UDAN route. Jodhpur, Rajasthan: City in Rajasthan, India, included in RCS UDAN route. Bilaspur, Chhattisgarh: City in Chhattisgarh, India, included in RCS UDAN route. Jabalpur, Madhya Pradesh: City in Madhya Pradesh, India, included in RCS UDAN route. Bareilly, Uttar Pradesh: City in Uttar Pradesh, India, included in RCS UDAN route. Bhopal, Madhya Pradesh: City in Madhya Pradesh, India, included in RCS UDAN route. Dibrugarh, Assam: City in Assam, India, included in RCS UDAN route. Jaipur, Rajasthan: City in Rajasthan, India, included in RCS UDAN route. Kurnool, Andhra Pradesh: City in Andhra Pradesh, India, included in RCS UDAN route. Vishakhapatnam, Andhra Pradesh: City in Andhra Pradesh, India, included in RCS UDAN route. Chennai, Tamil Nadu: City in Tamil Nadu, India, included in RCS UDAN route. Shillong, Meghalaya: City in Meghalaya, India, included in RCS UDAN route. Silchar, Assam: City in Assam, India, included in RCS UDAN route. Rupsi, Assam: City in Assam, India, included in RCS UDAN route. Pasighat, Arunachal Pradesh: City in Arunachal Pradesh, India, included in RCS UDAN route. USHA PADHEE: Jt. Secy.
Official Source Record View Original Source →
See Full Document Text
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एxलxx.G-अID.E-x1x1x0 82021-228919 CG-DL-E-11082021-228919 असाधारण EXTRAORDINARY भाग II—खण्ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 453] नई ददल्ली, बधु िार, अगस्ट्त 11, 2021/श्रािण 20, 1943 No. 453] NEW DELHI, WEDNESDAY, AUGUST 11, 2021/SHRAVANA 20, 1943 नागर जिमानन मत्रं ालय अजधसचू ना नई ददल्ली, 11 अगस्ट्त, 2021 सा.का.जन. 553(अ).—भारत सरकार, जित्त मंत्रालय, अजधसूचना स.ं 12/2017 - केंद्रीय कर (दर), ददनांक 28.06.2017, जजसे तद्पश्चात अजधसूचना स.ं 2/18-केंद्रीय कर (दर), ददनांक 25.01.2018 द्वारा संिोजधत दकया गया, के माध्यम स े चयजनत एयरलाइन प्रचालकों (एसएओ) को आरसीएस - उड़ान योजना के अतं गगत उड़ानों के िुरू होने की जतजथ स े प्रभािी अगल े तीन िर्ग की अिजध के जलए, व्यिहायतग ा अतं र जित्तपोर्ण (िीजीएफ) के जितरण पर जैसा दक नागर जिमानन मंत्रालय द्वारा समय-समय पर अजधसूजचत दकया जाता ह,ै क्षेत्रीय संपकगता योजना (आरसीएस) - उड़ान (उड़े दिे का आम नागररक) के तहत प्रचाजलत उड़ानों के जलए, िस्ट्तु और सेिा कर (जीएसटी) पर ररयायत प्रदान दकया गया ह।ै 2. इसके अजतररक्त, भारत सरकार, जित्त मंत्रालय, अजधसूचना सं. 11/2017-केंद्रीय उत्पाद िुल्क, ददनांक 30 जून, 2017 जजसे तद्पश्चात अजधसूचना सं. 07/2019-केंद्रीय उत्पाद िुल्क, ददनांक 22 अगस्ट्त, 2019 द्वारा संिोजधत दकया गया, के माध्यम स े आरसीएस हिाईअड्ड े के प्रचालन िुरू होने की जतजथ से 3 िर्ग की अिजध के जलए, जैसा दक नागर जिमानन मंत्रालय द्वारा अजधसूजचत दकया गया ह,ै आरसीएस-उड़ान हिाईअड्डों या हजे लपोटों या जल एयरोड्रोमों स े आरसीएस-उड़ान योजना के अंतगगत उड़ानों के जलए एसएओ अथिा कागो प्रचालकों द्वारा उपयोग दकए गए जिमानन टबागइन ईंधन पर उत्पाद िुल्क का 2% जनर्ददष्ट दकया गया ह।ै 3. ददनांक 30 निंबर, 2017, 7 अगस्ट्त, 2018 एिं 20 माचग, 2020 के पूिगिती अजधसूचनाओं के क्रम में उपरोक्त संदर्भभत अजधसूचनाओं के जलए आरसीएस उड़ानों स े आरसीएस मागों के िुरू होने की जतजथ जनम्नानुसार अजधसूजचत की जाती ह:ै 4466 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] क्र. स.ं आरसीएस माग गसजहत आरसीएस हिाईअड्डों के नाम ‘आरसीएस-उड़ान’ के तहत प्रचालन िरूु होन ेकी जतजथ 1. आगरा (उत्तर प्रदिे ) 05-11-2019 जैसलमेर (राजस्ट्थान) - आगरा (उत्तर प्रदेि) - जैसलमेर (राजस्ट्थान) 2. काडं ला (गजु रात) 18-11-2019 अहमदाबाद (गुजरात) - कांडला (गुजरात) - अहमदाबाद (गुजरात) 3. कलबगु ी (कनाटग क) 22-11-2019 बंगलौर (कनागटक) - कलबुगी (कनागटक) - बंगलौर (कनागटक) 4. हुबली (कनाटग क) 26-11-2019 हदै राबाद ( तेलगं ाना ) - हुबली (कनागटक) - हदै राबाद ( तेलगं ाना ) 5. अमृतसर (पंजाब) - कोलकाता (पजश्चम बंगाल) - अमृतसर (पंजाब) 01-12-2019 6. दीमापरु (नागालडैं ) 07-12-2019 गुिाहाटी (असम) - दीमापुर (नागालैंड) - गुिाहाटी (असम) 7. दीमापरु (नागालडैं ) 07-12-2019 इंफाल (मजणपुर) - दीमापुर (नागालडैं ) - इंफाल (मजणपुर) 8. कलबगु ी (कनाटग क) 27-12-2019 बंगलौर (कनागटक) - कलबुगी (कनागटक) - बंगलौर (कनागटक) 9. प्रयागराज (यपू ी) 10-01-2020 गोरखपुर (यूपी) - प्रयागराज (यूपी) - गोरखपुर (यूपी) 10. बले गािी (कनाटग क) 17-01-2020 हदै राबाद ( तेलगं ाना ) - बेलगािी (कनाटग क) - हदै राबाद (तेलगं ाना) 11. बले गािी (कनाटग क) 17-01-2020 जतरुपजत (आंध्र प्रदेि) - बेलगिी (कनागटक) - जतरुपजत (आंध्र प्रदेि) 12. बले गािी (कनाटग क) 17-01-2020 मैसूरु (कनागटक) - बेलगिी (कनागटक) - मैसूरु (कनागटक) 13. बले गािी (कनाटग क) 20-01-2020 इंदौर (एमपी) - बेलगाम (कनागटक) - इंदौर (एमपी) 14. झारसगु ड़ु ा ( ओजडिा ) 27-01-2020 कोलकाता (पजश्चम बंगाल) - झारसुगुडा ( ओजडिा ) - कोलकाता (पजश्चम बंगाल)[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 3 15. भुिनेश्वर ( ओजडिा ) - िाराणसी (यूपी) - भुिनेश्वर ( ओजडिा ) 31-01-2020 16. बीदर (कनाटग क) 07-02-2020 बेंगलरुु (कनागटक) - बीदर (कनागटक) - बेंगलुरु (कनागटक) 17. जचन्यालीसौर ( उत्तराखडं ) 08-02-2020 जचन्यालीसौर ( उत्तराखंड ) - सहस्त्रधारा ( उत्तराखंड ) - जचन्यालीसौर ( उत्तराखंड ) 18. सहस्त्रधारा ( उत्तराखडं ) 08-02-2020 गौचर ( उत्तराखंड ) - सहस्त्रधारा ( उत्तराखंड ) - गौचर ( उत्तराखंड ) 19 अगरतला (जत्रपुरा) - आइजोल (जमजोरम) - अगरतला (जत्रपुरा) 29-02-2020 20. भुिनेश्वर ( ओजडिा ) - िाराणसी (उत्तर प्रदेि) - भुिनेश्वर ( ओजडिा ) 29-02-2020 21. बले गािी (कनाटग क) 01-03-2020 कडपा (आंध्र प्रदेि) - बेलगािी (कनागटक) - कडपा (आंध्र प्रदेि) 22. प्रयागराज (उत्तर प्रदिे ) 05-03-2020 पुण े (महाराष्ट्र) - प्रयागराज (उत्तर प्रदेि) - पुण े (महाराष्ट्र) 23. दकिनगढ़ (राजस्ट्थान) 16-03-2020 इंदौर (मध्य प्रदेि) - दकिनगढ़ (राजस्ट्थान) - इंदौर (मध्य प्रदेि) 24. दकिनगढ़ (राजस्ट्थान) 01-06-2020 अहमदाबाद (गुजरात) - दकिनगढ़ (राजस्ट्थान) - अहमदाबाद (गुजरात) 25. नई रटहरी ( उत्तराखडं ) 29-07-2020 देहरादनू ( उत्तराखंड ) - नई रटहरी ( उत्तराखंड ) - देहरादनू ( उत्तराखंड ) 26. श्रीनगर ( उत्तराखडं ) 29-07-2020 नई रटहरी ( उत्तराखंड ) - श्रीनगर ( उत्तराखंड ) - नई रटहरी ( उत्तराखंड ) 27. गौचर ( उत्तराखडं ) 29-07-2020 गौचर ( उत्तराखंड ) - श्रीनगर ( उत्तराखंड ) - गौचर ( उत्तराखंड) 28. िाराणसी (उत्तर प्रदेि) - पटना (जबहार) 21-08-2020 29. अमृतसर (पंजाब) - पटना (जबहार) - अमृतसर (पंजाब) 28-08-2020 30. जगदलपरु ( छत्तीसगढ़ ) 21-09-2020 हदै राबाद ( तेलगं ाना ) - जगदलपुर (छत्तीसगढ़) - हदै राबाद (तेलगं ाना)4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 31. जगदलपरु (छत्तीसगढ़) 21-09-2020 रायपुर (छत्तीसगढ़) - जगदलपरु (छत्तीसगढ़) - रायपुर (छत्तीसगढ़) 32. साबरमती ररिर फ्रंट (गजु रात) और स्ट्टैच्य ूऑफ यजू नटी (गजु रात)* 31-10-2020 साबरमती ररिर फ्रंट (गुजरात) - स्ट्टैच्य ू ऑफ यूजनटी (गुजरात) - साबरमती ररिर फ्रंट (गुजरात)* 33. दरभगं ा (जबहार) 08-11-2020 मुंबई (महाराष्ट्र) - दरभंगा (जबहार) - मुंबई (महाराष्ट्र) 34. दरभगं ा (जबहार) 08-11-2020 ददल्ली - दरभगं ा (जबहार) - ददल्ली 35. दरभगं ा (जबहार) 08-11-2020 बेंगलरुु (कनागटक) - दरभंगा (जबहार) - बेंगलरुु (कनागटक) 36. कलबगु ी (कनाटग क) 18-11- हहडन ( उत्तर प्रदेि ) - कलबुगी (कनागटक) -हहडन (उत्तर प्रदेि) 2020 37. नाजसक (महाराष्ट्र) 20-11-2020 हदै राबाद ( तेलगं ाना ) - नाजसक (महाराष्ट्र) - हदै राबाद ( तेलगं ाना ) 38. आदमपरु (पजं ाब) 25.11.2020 मुंबई (महाराष्ट्र) - आदमपरु (पंजाब) - मुंबई (महाराष्ट्र) 39. बले गािी (कनाटग क) 21-12-2020 सूरत (गुजरात) - बेलगिी (कनागटक) - सूरत (गुजरात) 40. दकिनगढ़ (राजस्ट्थान) 21-12-2020 सूरत (गुजरात) - दकिनगढ़ (राजस्ट्थान) - सूरत (गुजरात) 41. कलबगु ी (कनाटग क) 11-01-2021 जतरुपजत (आंध्र प्रदेि) - कलबुगी (कनागटक) - जतरुपजत (आंध्र प्रदेि) 42. जहसार (हररयाणा) 14-01-2021 चंडीगढ़ ( यूटी ) - जहसार (हररयाणा) - चंडीगढ़ ( यूटी ) 43. पाक्योंग (जसदिम) 23-01-2021 ददल्ली - पाक्योंग (जसदिम) - ददल्ली 44. कालीकट (केरल) - ददल्ली - कालीकट (केरल) 24-01-2021 45. बले गािी (कनाटग क) 25-01-2021 नाजसक (महाराष्ट्र) - बेलगिी (कनागटक) - नाजसक (महाराष्ट्र) 46. जहसार (हररयाणा) 08-02-2021 देहरादनू ( उत्तराखंड ) - जहसार (हररयाणा) - देहरादनू ( उत्तराखंड )[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 5 47. जहसार (हररयाणा) 08-02-2021 धमगिाला (जहमाचल प्रदेि) - जहसार (हररयाणा) - धमगिाला (जहमाचल प्रदेि) 48. बले गािी (कनाटग क) 16-02-2021 जोधपुर (राजस्ट्थान) - बेलगिी (कनागटक) - जोधपुर (राजस्ट्थान) 49. जबलासपरु ( छ.ग. ) 01-03-2021 प्रयागराज (उत्तर प्रदेि) - जबलासपुर (छत्तीसगढ़) - प्रयागराज (उत्तर प्रदेि) 50 जबलासपरु ( छ.ग. ) 01-03-2021 जबलपुर (मध्य प्रदेि) - जबलासपुर (छत्तीसगढ़) - जबलपुर (मध्य प्रदेि) 51. बरेली (उत्तर प्रदिे ) 08-03-2021 ददल्ली - बरेली (उत्तर प्रदेि) - ददल्ली – 52. प्रयागराज (उत्तर प्रदिे ) 28-03-2021 भुिनेश्वर ( ओजडिा ) - प्रयागराज (उत्तर प्रदेि) - भुिनेश्वर ( ओजडिा ) 53. प्रयागराज (उत्तर प्रदिे ) 28-03-2021 भोपाल (मध्य प्रदेि) - प्रयागराज (उत्तर प्रदेि) - भोपाल (मध्य प्रदेि) 54. आगरा (उत्तर प्रदिे ) 28-03-2021 बेंगलरुु (कनागटक) - आगरा (उत्तर प्रदेि) - बेंगलुरु (कनागटक) 55. आगरा (उत्तर प्रदिे ) 28-03-2021 आगरा (उत्तर प्रदेि) - भोपाल (मध्य प्रदेि) - आगरा (उत्तर प्रदेि) 56. दीमापरु (नागालडैं ) 28-03-2021 जडब्रूगढ़ (असम) - दीमापुर (नागालडैं ) - जडब्रूगढ़ (असम) 57. आदमपरु (पजं ाब) 28-03-2021 जयपुर (राजस्ट्थान) आदमपुर (पंजाब) जयपुर (राजस्ट्थान) 58. कुरनलू (आध्रं प्रदिे ) 28-03-2021 जििाखापत्तनम (आंध्र प्रदेि) - कुरनूल (आंध्र प्रदेि) - जििाखापत्तनम (आंध्र प्रदेि) 59. कुरनलू (आध्रं प्रदिे ) 28-03-2021 चेन्नई (तजमलनाडु) - कुरनूल (आंध्र प्रदेि) - चेन्नई (तजमलनाडु) 60. कुरनलू (आध्रं प्रदिे ) 28-03-2021 बेंगलरुु (कनागटक) -कुरनूल (आध्रं प्रदेि) - बेंगलुरु (कनागटक) 61. जिलागं (मघे ालय) 29-03-2021 जसलचर (असम) - जिलांग (मेघालय) - जसलचर (असम)6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 62. जिलागं (मघे ालय) 30-03-2021 अगरतला (जत्रपुरा) - जिलांग (मेघालय) - अगरतला (जत्रपुरा) 63. प्रयागराज (यपू ी) 18-04-2021 देहरादनू ( उत्तराखंड ) - प्रयागराज (उत्तर प्रदेि) - देहरादनू ( उत्तराखंड ) 64. रूपसी (असम) 08-05-2021 गुिाहाटी (असम) - रूपसी (असम) - गुिाहाटी (असम) 65. रूपसी (असम) 08-05-2021 कोलकाता (पजश्चम बंगाल) - रूपसी (असम) - कोलकाता (पजश्चम बंगाल) 66. पासीघाट (अरुणाचल प्रदिे ) 24-05-2021 गुिाहाटी (असम) - पासीघाट (अरुणाचल प्रदेि) - गुिाहाटी (असम) 67. अगरतला (जत्रपुरा) - जडब्रूगढ़ (असम) - अगरतला (जत्रपुरा) 25-06-2021 * प्रजत सप्ताह 7 आरसीएस-उड़ान के उड़ानों पर लाग ूररयायतें। [फा. सं. एिी-13012/01/2019-डीटी (आरसीएस)] उर्ा पाढ़ी, संयुक्त सजचि MINISTRY OF CIVIL AVIATION NOTIFICATION New Delhi, the 11th August, 2021 G.S.R. 553(E).—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 (GST) exemption on disbursement of Viability Gap Funding (VGF) to Selected Airline Operators (SAOs) for flights operated under Regional Connectivity Scheme (RCS) – UDAN (Ude Desh ka Aam Nagrik) 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. 2. Further, 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 SAOs or cargo operators for RCS – UDAN flights from the RCS – UDAN Airports or Heliports or Wateraerodromes for a period of three years from the date of commencement of operations of the RCS Airport as notified by the Ministry of Civil Aviation. 3. In continuation of earlier notifications dated 30th November, 2017, 7th August, 2018 and 20th March, 2020, the dates of commencement of RCS routes by RCS flights for the purpose of above referred notifications are notified as under: Sr. No. Name of RCS Airport with RCS route Date of Commencement of operations under RCS-UDAN 1. AGRA (Uttar Pradesh) 05-11-2019 JAISALMER (Rajasthan) - AGRA (Uttar Pradesh) - JAISALMER (Rajasthan) 2. KANDLA (Gujarat) 18-11-2019 AHMEDABAD (Gujarat) - KANDLA (Gujarat)- AHMEDABAD (Gujarat)[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 7 3. KALABURGI (Karnataka) 22-11-2019 BANGALURU (Karnataka) - KALABURGI (Karnataka) - BANGALURU (Karnataka) 4. HUBBALLI (Karnataka) 26-11-2019 HYDERABAD (Telangana) - HUBBALLI (Karnataka) - HYDERABAD (Telangana) 5. AMRITSAR (PUNJAB) - KOLKATA (WB) - 01-12-2019 AMRITSAR (PUNJAB) 6. DIMAPUR (Nagaland) 07-12-2019 GUWAHATI (Assam) - DIMAPUR (Nagaland) - GUWAHATI (Assam) 7. DIMAPUR (Nagaland) 07-12-2019 IMPHAL (Manipur) - DIMAPUR (Nagaland) - IMPHAL (Manipur) 8. KALABURGI (Karnataka) 27-12-2019 BANGALURU (Karnataka) - KALABURGI (Karnataka) - BANGALURU (Karnataka) 9. PRAYAGRAJ (UP) 10-01-2020 GORAKHPUR (UP) - PRAYAGRAJ (UP) - GORAKHPUR (UP) 10. BELAGAVI (Karnataka) 17-01-2020 HYDERABAD (Telangana) - BELAGAVI (Karnataka) - HYDERABAD (Telangana) 11. BELAGAVI (Karnataka) 17-01-2020 TIRUPATI (Andhra Pradesh) - BELAGAVI (Karnataka) - TIRUPATI (Andhra Pradesh) 12. BELAGAVI (Karnataka) 17-01-2020 MYSURU (Karnataka) - BELAGAVI (Karnataka)- MYSURU (Karnataka) 13. BELAGAVI (Karnataka) 20-01-2020 INDORE (MP) - BELGAUM (Karnataka) - INDORE (MP) 14. JHARSUGUDA (Odisha) 27-01-2020 KOLKATA (WB) - JHARSUGUDA (Odisha) - KOLKATA (WB) 15. BHUBANESHWAR (Odisha) - VARANASI (UP) - 31-01-2020 BHUBANESHWAR (Odisha) 16. BIDAR (Karnataka) 07-02-2020 BENGALURU (Karnataka) -BIDAR (Karnataka) - BENGALURU (Karnataka) 17. CHINYALISAUR (Uttarkhand) 08-02-2020 CHINYALISAUR (Uttarakhand) - SAHASTRADHARA (Uttarakhand) - CHINYALISAUR (Uttarakhand) 18. SAHASTRADHARA (Uttarakhand) 08-02-2020 GAUCHER (Uttarakhand) – SAHASTRADHARA (Uttarakhand) - GAUCHER (Uttarakhand)8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 19. AGARTALA (Tripura) - AIZAWL (Mizoram) - 29-02-2020 AGARTALA (Tripura) 20. BHUBANESHWAR (Odisha) - VARANASI (Uttar 29-02-2020 Pradesh) - BHUBANESHWAR (Odisha) 21. BELAGAVI (Karnataka) 01-03-2020 KADAPA (Andhra Pradesh) - BELAGAVI (Karnataka) - KADAPA (Andhra Pradesh) 22. PRAYAGRAJ (Uttar Pradesh) 05-03-2020 PUNE (Maharashtra) - PRAYAGRAJ (Uttar Pradesh) - PUNE (Maharashtra) 23. KISHANGARH (Rajasthan) 16-03-2020 INDORE (Madhya Pradesh) - KISHANGARH (Rajasthan) - INDORE (Madhya Pradesh) 24. KISHANGARH (Rajasthan) 01-06-2020 AHMEDABAD (Gujarat) - KISHANGARH (Rajasthan) - AHMEDABAD (Gujarat) 25. NEW TEHRI (Uttarakhand) 29-07-2020 DEHRADUN (Uttarakhand) - NEW TEHRI (Uttarakhand) - DEHRADUN (Uttarakhand) 26. SRINAGAR (Uttarakhand) 29-07-2020 NEW TEHRI (Uttarakhand) - SRINAGAR (Uttarakhand) - NEW TEHRI (Uttarakhand) 27. GAUCHER (Uttarakhand) 29-07-2020 GAUCHER (Uttarakhand) - SRINAGAR (Uttarakhand) - GAUCHER (Uttarakhand) 28. VARANASI (Uttar Pradesh) - PATNA (Bihar) 21-08-2020 29. AMRITSAR (Punjab) - PATNA (Bihar) - AMRITSAR 28-08-2020 (Punjab) 30. JAGDALPUR (Chhattisgarh) 21-09-2020 HYDERABAD (Telangana) - JAGDALPUR (Chhattisgarh) - HYDERABAD (Telangana) 31. JAGDALPUR (Chhattisgarh) 21-09-2020 RAIPUR (Chhattisgarh) - JAGDALPUR (Chhattisgarh) - RAIPUR (Chhattisgarh) 32. SABARMATI RIVER FRONT (Gujarat) & STATUE 31-10-2020 OF UNITY (Gujarat)* SABARMATI RIVER FRONT (Gujarat) - STATUE OF UNITY (Gujarat) - SABARMATI RIVER FRONT (Gujarat)* 33. DARBHANGA(Bihar) 08-11-2020 MUMBAI (Maharashtra) - DARBHANGA(Bihar) - MUMBAI (Maharashtra) 34. DARBHANGA(Bihar) 08-11-2020 DELHI - DARBHANGA(Bihar) - DELHI 35. DARBHANGA(Bihar) 08-11-2020 BENGALURU (Karnataka) -DARBHANGA(Bihar) - BENGALURU (Karnataka)[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 9 36. KALABURGI (Karnataka) 18-11-2020 HINDAN (Uttar Pradesh) - KALABURGI (Karnataka) - HINDAN (Uttar Pradesh) 37. NASIK (Maharashtra) 20-11-2020 HYDERABAD (Telangana) - NASIK (Maharashtra) - HYDERABAD (Telangana) 38. ADAMPUR (Punjab) 25.11.2020 MUMBAI (Maharashtra) - ADAMPUR (Punjab) - MUMBAI (Maharashtra) 39. BELAGAVI (Karnataka) 21-12-2020 SURAT (Gujarat) - BELAGAVI (Karnataka) - SURAT (Gujarat) 40. KISHANGARH (Rajasthan) 21-12-2020 SURAT (Gujarat) - KISHANGARH (Rajasthan) - SURAT (Gujarat) 41. KALABURGI (Karnataka) 11-01-2021 TIRUPATI (Andhra Pradesh) - KALABURGI (Karnataka) - TIRUPATI (Andhra Pradesh) 42. HISSAR (Haryana) 14-01-2021 CHANDIGARH (UT) –HISSAR (Haryana) – CHANDIGARH (UT) 43. PAKYONG (Sikkim) 23-01-2021 DELHI - PAKYONG (Sikkim) - DELHI 44. CALICUT (Kerala) – DELHI - CALICUT (Kerala) 24-01-2021 45. BELAGAVI (Karnataka) 25-01-2021 NASIK (Maharashtra) - BELAGAVI (Karnataka) - NASIK (Maharashtra) 46. HISSAR (Haryana) 08-02-2021 DEHRADUN (Uttarakhand) – HISSAR (Haryana) – DEHRADUN (Uttarakhand) 47. HISSAR (Haryana) 08-02-2021 DHARAMSHALA (Himachal Pradesh) – HISSAR (Haryana) – DHARAMSHALA (Himachal Pradesh) 48. BELAGAVI (Karnataka) 16-02-2021 JODHPUR (Rajasthan) -BELAGAVI (Karnataka) - JODHPUR (Rajasthan) 49. BILASPUR (Chhattisgarh) 01-03-2021 PRAYAGRAJ (Uttar Pradesh) - BILASPUR (Chhattisgarh) - PRAYAGRAJ (Uttar Pradesh)10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 50. BILASPUR (Chhattisgarh) 01-03-2021 JABALPUR (Madhya Pradesh) - BILASPUR (Chhattisgarh) - JABALPUR (Madhya Pradesh) 51. BAREILLY (Uttar Pradesh) 08-03-2021 DELHI - BAREILLY (Uttar Pradesh) – DELHI 52. PRAYAGRAJ (Uttar Pradesh) 28-03-2021 BHUBANESHWAR (Odisha) - PRAYAGRAJ (Uttar Pradesh) - BHUBANESHWAR (Odisha) 53. PRAYAGRAJ (Uttar Pradesh) 28-03-2021 BHOPAL (Madhya Pradesh) - PRAYAGRAJ (Uttar Pradesh) - BHOPAL (Madhya Pradesh) 54. AGRA (Uttar Pradesh) 28-03-2021 BENGALURU (Karnataka) - AGRA (Uttar Pradesh) - BENGALURU (Karnataka) 55. AGRA (Uttar Pradesh) 28-03-2021 AGRA (Uttar Pradesh) - BHOPAL (Madhya Pradesh) - AGRA (Uttar Pradesh) 56. DIMAPUR (Nagaland) 28-03-2021 DIBRUGARH (Assam) -DIMAPUR (Nagaland) - DIBRUGARH (Assam) 57. ADAMPUR (Punjab) 28-03-2021 JAIPUR (Rajasthan) ADAMPUR (Punjab) JAIPUR (Rajasthan) 58. KURNOOL (Andhra Pradesh) 28-03-2021 VISHAKHAPATNAM (Andhra Pradesh) - KURNOOL (Andhra Pradesh) - VISHAKHAPATNAM (Andhra Pradesh) 59. KURNOOL (Andhra Pradesh) 28-03-2021 CHENNAI (Tamil Nadu) - KURNOOL (Andhra Pradesh) - CHENNAI (Tamil Nadu) 60. KURNOOL (Andhra Pradesh) 28-03-2021 BENGALURU (Karnataka) -KURNOOL (Andhra Pradesh) - BENGALURU (Karnataka) 61. SHILLONG (Meghalaya) 29-03-2021 SILCHAR (Assam) - SHILLONG (Meghalaya) - SILCHAR (Assam) 62. SHILLONG (Meghalaya) 30-03-2021 AGARTALA (Tripura) - SHILLONG (Meghalaya) - AGARTALA (Tripura) 63. PRAYAGRAJ (UP) 18-04-2021 DEHRADUN (Uttarakhand) -PRAYAGRAJ (Uttar Pradesh) - DEHRADUN (Uttarakhand)[भाग II—खण् ड 3(i)] भारत का राजपत्र : असाधारण 11 64. RUPSI (Assam) 08-05-2021 GUWAHATI (Assam) –RUPSI (Assam) – GUWAHATI (Assam) 65. RUPSI (Assam) 08-05-2021 KOLKATA (West Bengal) – RUPSI (Assam) – KOLKATA (West Bengal) 66. PASIGHAT (Arunachal Pradesh) 24-05-2021 GUWAHATI (Assam) - PASIGHAT (Arunachal Pradesh) - GUWAHATI (Assam) 67. AGARTALA (Tripura) - DIBRUGARH (Assam)- 25-06-2021 AGARTALA (Tripura) * Concessions applicable on 7 RCS – UDAN flights per week. [F. No. AV-13012/01/2019-DT (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.

Continue your research