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.
