Transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.

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..... tification no. 25/2012 dated 20.06.2012 From 1.6.2016 Notification no. 07/2016 - Dated 18-2-2016 53. Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Amending notes w.e.f. 1.6.2016 : The entry in the Negative List that covers services by way of transportation of goods by .....

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..... vailable as credit with the Indian manufacturer or service provider availing such services (subject to fulfillment of the other existing conditions). It is clarified that service tax levied on such services shall not be part of value for custom duty purposes. In addition, Cenvat credit of eligible inputs, capital goods and input services is being allowed for providing t .....

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