This notification, issued by the Ministry of Civil Aviation on November 30, 2017, concerns the exemption from Service Tax (GST) on the disbursement of Viability Gap Funding (VGF) to Selected Airline Operators (SAOs) under the Regional Connectivity Scheme (RCS). This exemption, initially granted by the Ministry of Finance (Notification No. 72017-Service Tax dated 02.02.2017 and Notification No. 12/2017-Central Tax Rate dated 28.06.2017), is applicable for one year from the commencement of operations at RCS airports. The notification specifies the dates of commencement of operations for various RCS airports until October 31, 2017, including Shimla, Bhatinda, Nanded, Kadapa (April 27, 2017), Gwalior (May 31, 2017), Porbandar, Kandla (July 10, 2017), Puducherry (August 16, 2017), Ludhiana (September 2, 2017), Mysore (September 20, 2017), Vijayanagar (September 21, 2017), Bikaner (September 26, 2017), and Jaisalmer (October 29, 2017). The Service Tax (GST) exemption applies to VGF disbursed to SAOs for RCS flights operated at these airports from the respective commencement dates, as per the terms of the Finance Ministry's notification. The issuing authority is the Ministry of Civil Aviation, with Usha Padhee, Joint Secretary, as the designated contact. The file number for this notification is AV13011/9/2017-DT.
Key Entities Referenced
Ministry of Civil Aviation: The Indian government ministry responsible for the formulation and administration of the rules, regulations and laws relating to civil aviation.
New Delhi: The location where the notification was issued.
Service Tax: A tax levied by the Government of India on service providers.
GST: Goods and Services Tax, an indirect tax used in India on the supply of goods and services.
Viability Gap Funding: Financial support provided to infrastructure projects that are economically justified but fall short of financial viability.
Regional Connectivity Scheme: A Government of India scheme to enhance air connectivity to Tier-II and Tier-III cities.
Shimla, Himachal Pradesh: An RCS Airport where the date of commencement of operation is 27th April, 2017.
Ministry of Finance: A ministry in the Government of India responsible for the country's finances.
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[फा. सं. एवी-13011/9/2017-डीटी]
उषा पाढ़ी, संयुD त सिचव
MINISTRY OF CIVIL AVIATION
NOTIFICATION
New Delhi, the 30th November, 2017
G.S.R. 1470(E).—Government of India, Ministry of Finance vide Notification No. 7/2017-Service
Tax dated 02.02.2017 and Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 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.
2. 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 till 31.10.2017 is notified as under:
S. No. Name of RCS Airport Date of Commencement of Operation under RCS-UDAN.
1 Shimla 27th April, 2017
2 Bhatinda 27th April, 2017
3 Nanded 27th April, 2017
4 Kadapa 27th April, 2017
5 Gwalior 31st May, 2017
6 Porbandar 10th July, 2017
7 Kandla 10th July, 2017
8 Puducherry 16th August, 2017
9 Ludhiana 2nd September, 2017
10 Mysore 20th September, 2017
11 Vijayanagar 21st September, 2017
12 Bikaner 26th September, 2017
13 Jaisalmer 29th October, 2017
3. In terms of the said Notification, Service Tax / GST exemption has been granted by Government of
India, Ministry of Finance on VGF disbursed to Selected Airline Operators in respect of RCS Flights
operated at above RCS Airports, for such period, as provided in the Notification, from the date indicated
against each RCS Airport as above.
[F. No. AV-13011/9/2017-DT]
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.