Executive Summary:
This notification, issued by the Ministry of Civil Aviation on December 12, 2017, announces exemptions from Service Tax/GST on Viability Gap Funding (VGF) disbursed to Selected Airline Operators (SAOs) for Regional Connectivity Scheme (RCS) airports. It supersedes a previous notification and provides a list of RCS airports with their respective dates of commencement of operations until October 31, 2017, which determine the eligibility for the tax exemption. The exemption is valid for one year from the commencement of operations.
Key Points / Main Content:
* **Tax Exemption Details:**
* Exemption from Service Tax/GST is granted on VGF disbursed to SAOs.
* The exemption applies to RCS flights operated at specified RCS airports.
* The exemption period is one year from the date of commencement of operations.
* **Superseded Notification:**
* This notification supersedes Ministry of Civil Aviation Notification No. G.S.R. 1470(E) dated September 30, 2017.
* **Reference to Finance Ministry Notifications:**
* Refers to Ministry of Finance Notification No. 72017-Service Tax dated 02.02.2017.
* Refers to Notification No. 122017-Central Tax Rate dated 28.06.2017.
* **RCS Airport Commencement Dates:**
* Lists 13 RCS airports and their respective dates of commencement of operations under RCS-UDAN until 31.10.2017.
* Specific airports and dates are provided, including Shimla, Bhatinda, Nanded, Kadapa, Gwalior, Porbandar, Kandla, Puducherry, Ludhiana, Mysore, Vijayanagar, Bikaner and Jaisalmer.
Impact Analysis:
Selected Airline Operators (SAOs):
* Impact: Eligible SAOs will benefit from the exemption of Service Tax/GST on VGF, potentially reducing operational costs.
* Action Required: SAOs should verify their eligibility based on the listed RCS airports and commencement dates to claim the tax exemption.
Ministry of Civil Aviation:
* Impact: Responsible for notifying the commencement dates of RCS airport operations.
* Action Required: Ensure accurate record-keeping and dissemination of information related to RCS airport operations and related tax exemptions.
Ministry of Finance:
* Impact: Responsible for granting the Service Tax/GST exemption on VGF.
* Action Required: Monitor the implementation and impact of the tax exemption on the aviation sector.
Key Entities Referenced
Ministry of Civil Aviation: A department of the Government of India responsible for the formulation of national policies and programmes for the development and regulation of the Civil Aviation sector.
Ministry of Finance: A department of the Government of India responsible for financial matters.
New Delhi: The capital of India, where the notification was issued.
Service Tax: A tax levied by the Government of India on services provided.
GST: Goods and Services Tax, an indirect tax used in India on the supply of goods and services.
Viability Gap Funding (VGF): A grant provided to support projects that are economically justified but fall short of financial viability.
Regional Connectivity Scheme (RCS): A Government of India scheme to enhance air connectivity to Tier-2 and Tier-3 cities.
UDAN: Ude Desh ka Aam Naagrik (Let the common citizen fly) is a regional airport development and Regional Connectivity Scheme (RCS) of the Government of India
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No. 991] NEW DELHI, TUESDAY, DECEMBER 12, 2017/ AGRAHAYANA 21, 1939
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[फा. सं. एवी-13011/9/2017-डीटी]
उषा पाढ़ी, संयुB सिचव
MINISTRY OF CIVIL AVIATION
NOTIFICATION
New Delhi, the 12th December, 2017
G.S.R. 1504(E).—In suppression to Ministry of Civil Aviation’s Notification No. G.S.R. 1470(E) dated
30th September, 2017, 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:¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
Sl. Name of RCS Airport with RCS route Date of Commencement of
No. Operation under RCS- UDAN
1 Shimla 27th April 2017
IGIA Delhi-Shimla-IGIA Delhi
2 Bhatinda 27th April 2017
IGIA Delhi – Bhatinda- IGIA Delhi
3 Nanded 27th April 2017
Hyderabad (Shamshabad) -Nanded-Hyderabad (Shamshabad)
4 Kadapa 27th April 2017
Hyderabad (Shamshabad) –Kadapa – Hyderabad (Shamshabad)
5 Gwalior 31st May 2017
(i) Gwalior – IGIA Delhi
(ii) Gwalior-Indore-Gwalior
6 Porbandar 10th July 2017
CSIA Mumbai-Porbandar
7 Kandla 10th July 2017
CSIA Mumbai-Kandla-CSIA Mumbai
8 Puducherry 16th August 2017
Hyderabad (Shamshabad)-Puducherry –Hyderabad (Shamshabad)
9 Ludhiana 02nd September 2017
IGIA Delhi-Ludhiana-IGIA Delhi
10 Mysore 20th September 2017
Chennai Apt.-Mysore – Chennai Apt.
11 Vijayanagar (Vidyanagar) 21st September 2017
Hyderabad (Shamshabad) – Vijayanagar (Vidyanagar) –Hyderabad
(Shamshabad)
12 Bikaner 26th September 2017
IGIA Delhi – Bikaner – IGIA Delhi
13 Jaisalmer 29th October 2017
Jaipur Apt.- Jaisalmer – Jaipur Apt.
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.