No IGST payable on movement of aircrafts, helicopters etc.

IGST exemption under HSN 8802 (except 8802 60 00 that is space craft)

 

No IGST payable on movement of aircrafts, helicopters etc.As per GST Law of 2017, no IGST is payable on movement of all aircrafts, helicopters etc. and all goods under HSN chapter 8802 except 88026000 that is space craft based on Customs Notification 12/2012.

 

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