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Core Purpose

Notification by the Ministry of Civil Aviation notifying the dates of commencement of operations for Regional Connectivity Scheme (RCS-UDAN) routes, for the purposes of specified Central Excise and Central Tax (Rate) notifications granting excise duty concessions on Aviation Turbine Fuel and GST exemption on Viability Gap Funding.

Detailed Summary

The Ministry of Civil Aviation issued notification G.S.R. 292(E) dated 26 April 2024, recording that the Ministry of Finance had, via Notification No. 12/2017-Central Tax (Rate) dated 30 June 2017 (subsequently amended by Notification No. 07/2019-Central Excise dated 22 August 2019), specified 2% excise duty on Aviation Turbine Fuel drawn by Selected Airline Operators (SAOs) or cargo operators for RCS-UDAN flights from RCS-UDAN Airports, Heliports or Water Aerodromes for three years from the commencement of operations, and, via Notification No. 2/18-Central Tax (Rate) dated 25 January 2018, granted GST exemption on disbursement of Viability Gap Funding (VGF) to SAOs for flights under the Regional Connectivity Scheme (RCS)-UDAN (Ude Desh ka Aam Nagrik) for three years from commencement of RCS-UDAN flights. The notification specifies, for the purposes of Notifications No. 11/2017-Central Excise dated 30 June 2017, 07/2019-Central Excise dated 22 August 2019, 12/2017-Central Tax Rate dated 28 June 2017 and 02/18-Central Tax Rate dated 25 January 2018, the dates of commencement of RCS routes, listing at least 30 routes and their operating airlines with commencement dates ranging from 04 October 2022 to 16 October 2023, covering airports including Kolhapur, Vidyanagar, Tezpur, Aizawl, Shillong, Udaipur, Silchar, Rourkela, Hollongi, Jamshedpur, Dibrugarh, Jorhat, Cooch Behar, Deoghar, Belgaum, Kullu and Salem, operated by carriers including Ghodawat, Alliance Air, Indigo, SpiceJet, Air Taxi, GSEC Monarch, Big Charter and Pawan Hans. The notification was issued under File No. AV-13012/1/2019-DT Section-MoCA-Part(1) and signed by Asangba Chuba Ao, Joint Secretary.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-28052024-254414 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 271] NEW DELHI, TUESDAY, MAY 28, 2024/JYAISHTHA 7, 1946 [F. AV-13012/1/2019-DT Section-MoCA-Part(1)] ASANGBA CHUBA AO, Jt. Secy. MINISTRY OF CIVIL AVIATION NOTIFICATION New Delhi, the 26th April, 2024 G.S.R. 292(E).—Government of India, Ministry of Finance, vide Notification No. 12/2017 - Central Tax (Rate), dated 30.06.2017, subsequently amended vide Notification No. 07/2019- Central Excise, dated 22 August, 2019 has specified 2% of Excise Duty on the Aviation Turbine Fuel drawn by SAOs or cargo operators for RCS - UDAN flights from the RCS - UDAN Airports or Heliports or Water aerodromes for a period of three years from the date of commencement of operations of the RCS Airport/Heliports/Water Aerodrome as notified by the Ministry of Civil Aviation. Further, Government of India, Ministry of Finance, vide Notification No. 2/18-Central Tax (Rate) dated 25.01.2018 has granted Goods and Service Tax (GST) exemption on disbursement of Viability Gap Funding (VGF) to Selected Airline Operators (SAOs) for flights operated under Regional Connectivity Scheme (RCS) - UDAN (Ude Desh ka Aam Nagrik) for a period of three years w.e.f. the date of commencement of RCS - UDAN fights, as notified by the Ministry of Civil Aviation from time to time. The dates of commencement of RCS Routes by RCS flights for the purpose of notifications No. 11/2017- Central Excise, dated 30.06.2017, 07/2019/Central Excise, dated 22 August, 2019, 12/2017- Central Tax Rate dated 28.06.2017 and 02/18 - Central Tax Rate dated 25.01.2018 are notified as under: +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | Sl. No. | Name of RCS Airport with RCS route | Airline Operator| Date of Commencement | | | | | of operations under RCS- | | | | | UDAN | +=========+=============================================================+=================+===============================+ | | KOLHAPUR (Maharashtra) | | | | 1. | MUMBAI (Maharashtra) - KOLHAPUR (Maharashtra) - | Ghodawat | 04-10-2022 | | | MUMBAI (Maharashtra) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 2. | BANGALORE (Karnataka) - VIDYANAGAR (Karnataka) - | Alliance Air | 30-10-2022 | | | BANGALORE (Karnataka) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 3. | Hyderabad (Telangana) - VIDYANAGAR (Karnataka) - | Alliance Air | 30-10-2022 | | | Hyderabad (Telangana) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | TEZPUR (Assam) | | | | 4. | LILABARI (Assam) - TEZPUR (Assam) - LILABARI (Assam) | Alliance Air | 30-10-2022 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 5. | IMPHAL (Manipur) - AIZAWL (Mizoram) - IMPHAL | Alliance Air | 31-10-2022 | | | (Manipur) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SHILLONG (Meghalaya) | | | | 6. | SHILLONG (Meghalaya) - LILABARI (Assam) - SHILLONG | Alliance Air | 31-10-2022 | | | (Meghalaya) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 7. | BHOPAL (Madhya Pradesh) - UDAIPUR (Rajasthan) - | Indigo | 01-11-2022 | | | BHOPAL (Madhya Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 8. | SILCHAR (Assam) - IMPHAL (Manipur) - SILCHAR (Assam) | Alliance Air | 25-11-2022 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 9. | AHMEDABAD (Gujarat) - UDAIPUR (Rajasthan) - | Alliance Air | 09-12-2022 | | | AHMEDABAD (Gujarat) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | ROURKELA (Odisha) | | | | 10. | BHUBANESHWAR (Odisha) - ROURKELA (Odisha) - | Alliance Air | 07-01-2023 | | | BHUBANESHWAR (Odisha) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | HOLLONGI (Arunachal Pradesh) | | | | 11. | GUWAHATI (Assam) HOLLONGI (Arunachal Pradesh) | Big Charter | 15-01-2023 | | | GUWAHATI (Assam) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | JAMSHEDPUR (Jharkhand) | | | | 12. | KOLKATA (West Bengal) - JAMSHEDPUR (Jharkhand) - | GSEC Monarch | 31-01-2023 | | | KOLKATA (West Bengal) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 13. | DIBRUGARH (Assam) - JORHAT (Assam) - DIBRUGARH | Pawan Hans | 08-02-2023 | | | (Assam) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 14. | JORHAT (Assam) - TEZPUR (Assam) - JORHAT (Assam) | Pawan Hans | 08-02-2023 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 15. | GUWAHATI (Assam) - TEZPUR (Assam) - GUWAHATI | Pawan Hans | 08-02-2023 | | | (Assam) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | COOCH BEHAR (West Bengal) | | | | 16. | KOLKATA (West Bengal) - COOCH BEHAR (West Bengal) - | GSEC Monarch | 21-02-2023 | | | KOLKATA (West Bengal) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | DEOGHAR (Jharkhand) | | | | 17. | PATNA (Bihar) - DEOGHAR (Jharkhand) - PATNA (Bihar) | Indigo | 26-03-2023 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | DEOGHAR (Jharkhand) | | | | 18. | RANCHI (Jharkhand) - DEOGHAR (Jharkhand) - RANCHI | Indigo | 27-03-2023 | | | (Jharkhand) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | BELGAUM (Karnataka) | | | | 19. | JAIPUR (Rajasthan) - BELGAUM (Karnataka) - JAIPUR | Ghodawat | 15-05-2023 | | | (Rajasthan) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | TEZPUR (Assam) | | | | 20. | KOLKATA (West Bengal) - TEZPUR (Assam) - KOLKATA | SpiceJet | 25-06-2023 | | | (West Bengal) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | MUNDRA (Gujarat) | | | | 21. | AHMEDABAD (Gujarat) - MUNDRA (Gujarat) - | Air Taxi | 28-08-2023 | | | AHMEDABAD (Gujarat) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | UTKELA (Odisha) | | | | 22. | BHUBANESHWAR (Odisha) - UTKELA (Odisha) - | GSEC Monarch | 31-08-2023 | | | BHUBANESHWAR (Odisha) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | LUDHIANA (Punjab) | | | | 23. | HINDON (Uttar Pradesh) - LUDHIANA (Punjab) HINDON | Big Charter | 06-09-2023 | | | (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | BHATINDA (Punjab) | | | | 24. | HINDON (Uttar Pradesh) - BHATINDA (Punjab) - HINDON | Big Charter | 12-09-2023 | | | (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | KISHANGARH (Rajasthan) | | | | 25. | NAGPUR (Maharashtra) KISHANGARH (Rajasthan) | Ghodawat | 30-09-2023 | | | NAGPUR (Maharashtra) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | KULLU (Himachal Pradesh) | | | | 26. | AMRITSAR (PUNJAB) - KULLU (Himachal Pradesh) - | Alliance Air | 01-10-2023 | | | AMRITSAR (Punjab) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | HOLLONGI (Arunachal Pradesh) | | | | 27. | DELHI - HOLLONGI (Arunachal Pradesh) -DELHI | Indigo | 02-10-2023 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | BHATINDA (Punjab) | | | | 28. | DELHI - BHATINDA (Punjab) - DELHI | Alliance Air | 09-10-2023 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SALEM (Tamil Nadu) | | | | 29. | COCHIN (Kerala) - SALEM (Tamil Nadu) COCHIN (Kerala) | Alliance Air | 16-10-2023 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SALEM (Tamil Nadu) | | | | 30. | BANGALORE (Karnataka) - SALEM (Tamil Nadu) - | Alliance Air | 16-10-2023 | | | BANGALORE (Karnataka) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | KISHANGARH (Rajasthan) | | | | 31. | PUNE (Maharashtra) - KISHANGARH (Rajasthan) - PUNE | Ghodawat | 29-10-2023 | | | (Maharashtra) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | DADRA AND NAGAR HAVELI AND DAMAN AND DIU | | | | 32. | AHMEDABAD (Gujarat) - DIU - AHMEDABAD (Gujarat) | Indigo | 29-10-2023 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | DADRA AND NAGAR HAVELI AND DAMAN AND DIU | | | | 33. | SURAT (Gujarat) - DIU - SURAT (Gujarat) | Indigo | 29-10-2023 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SALEM (Tamil Nadu) | | | | 34. | BANGALORE (Karnataka) - SALEM (Tamil Nadu) - | Indigo | 30-10-2023 | | | BANGALORE (Karnataka) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SALEM (Tamil Nadu) | | | | 35. | HYDERABAD (Telangana) - SALEM (Tamil Nadu) - | Indigo | 30-10-2023 | | | HYDERABAD (Telangana) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SHIMLA (Himachal Pradesh) | | | | 36. | AMRITSAR (PUNJAB) - SHIMLA (Himachal Pradesh) - | Alliance Air | 16-11-2023 | | | AMRITSAR (PUNJAB) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SHIVAMOGGA (Karnataka) | | | | 37. | HYDERABAD (Telangana) - SHIVAMOGGA (Karnataka) - | Ghodawat | 21-11-2023 | | | HYDERABAD (Telangana) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SHIVAMOGGA (Karnataka) | | | | 38. | NEW GOA (MOPA) - SHIVAMOGGA (Karnataka) - NEW | Ghodawat | 21-11-2023 | | | GOA (MOPA) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SHIVAMOGGA (Karnataka) | | | | 39. | TIRUPATI (Andhra Pradesh) - SHIVAMOGGA (Karnataka) - | Ghodawat | 21-11-2023 | | | TIRUPATI (Andhra Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | PITHORAGARH (Uttarakhand) | | | | 40. | DEHRADUN (Uttarakhand) PITHORAGARH (Uttarakhand) | Big Charter | 30-01-2024 | | | DEHRADUN (Uttarakhand) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | KISHANGARH (Rajasthan) | | | | 41. | HINDON (Uttar Pradesh) - KISHANGARH (Rajasthan) - | Ghodawat | 16-02-2024 | | | HINDON (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | KISHANGARH (Rajasthan) | | | | 42. | LUCKNOW (Uttar Pradesh) - KISHANGARH (Rajasthan) - | Ghodawat | 16-02-2024 | | | LUCKNOW (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | HALDWANI (H) (Uttarakhand) CHAMPAWAT (H) | | | | 43. | (Uttarakhand) HALDWANI (H) (Uttarakhand) | Heritage | 22-02-2024 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 44. | HALDWANI (H) (Uttarakhand) PITHORAGARH | Heritage | 22-02-2024 | | | (Uttarakhand) HALDWANI (H) (Uttarakhand) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 45. | HALDWANI (H) (Uttarakhand) MUNSYARI (H) | Heritage | 22-02-2024 | | | (Uttarakhand) HALDWANI (H) (Uttarakhand) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | PANTNAGAR (Uttarakhand) PITHORAGARH (Uttarakhand) | | | | 46. | PANTNAGAR (Uttarakhand) | Big Charter | 26-02-2024 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | ALIGARH (Uttar Pradesh) | | | | 47. | LUCKNOW (Uttar Pradesh) - ALIGARH (Uttar Pradesh) - | Big Charter | 11-03-2024 | | | LUCKNOW (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | AZAMGARH (Uttar Pradesh) | | | | 48. | LUCKNOW (Uttar Pradesh) AZAMGARH (Uttar Pradesh) | Big Charter | 11-03-2024 | | | LUCKNOW (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | CHITRAKOOT (Uttar Pradesh) | | | | 49. | LUCKNOW (Uttar Pradesh) CHITRAKOOT (Uttar Pradesh) | Big Charter | 12-03-2024 | | | LUCKNOW (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SHRAVASTI (Uttar Pradesh) | | | | 50. | LUCKNOW (Uttar Pradesh) SHRAVASTI (Uttar Pradesh) | Big Charter | 12-03-2024 | | | LUCKNOW (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 51. | JIRIBAM (Manipur) IMPHAL (Manipur) JIRIBAM (Manipur) | Pawan Hans | 13-03-2024 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 52. | JIRIBAM (Manipur) TAMENGLONG (Manipur) JIRIBAM | Pawan Hans | 13-03-2024 | | | (Manipur) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 53. | TAMENGLONG (Manipur) - IMPHAL (Manipur) - | Pawan Hans | 13-03-2024 | | | TAMENGLONG (Manipur) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | SINDHUDURG (Maharashtra) | | | | 54. | BANGALORE (Karnataka) - SINDHUDURG (Maharashtra) - | Fly91 | 18-03-2024 | | | BANGALORE (Karnataka) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | 55. | SINDHUDURG (Maharashtra) | Fly91 | 19-03-2024 | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | HYDERABAD (Telangana) - SINDHUDURG (Maharashtra) - | | | | | HYDERABAD (Telangana) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | NANDED (Maharashtra) | | | | 56. | BANGALORE (Karnataka) - NANDED (Maharashtra) - | Ghodawat | 31-03-2024 | | | BANGALORE (Karnataka) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | NANDED (Maharashtra) | | | | 57. | HYDERABAD (Telangana) - NANDED (Maharashtra) - | Ghodawat | 31-03-2024 | | | HYDERABAD (Telangana) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | NANDED (Maharashtra) | | | | 58. | HINDON (Uttar Pradesh) - NANDED (Maharashtra) - | Ghodawat | 31-03-2024 | | | HINDON (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | NANDED (Maharashtra) | | | | 59. | AHMEDABAD (Gujarat) NANDED (Maharashtra) | Ghodawat | 31-03-2024 | | | AHMEDABAD (Gujarat) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | ADAMPUR (Punjab) | | | | 60. | HINDON (Uttar Pradesh) - ADAMPUR (Punjab) - HINDON | Ghodawat | 31-03-2024 | | | (Uttar Pradesh) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | AGATTI (Lakshadweep) | | | | 61. | NEW GOA (MOPA) – AGATTI (Lakshadweep) - NEW GOA | Fly91 | 18-04-2024 | | | (MOPA) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | JALGAON (Maharashtra) | | | | 62. | NEW GOA (MOPA) – JALGAON (Maharashtra) - NEW GOA | Fly91 | 18-04-2024 | | | (MOPA) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ | | JALGAON (Maharashtra) | | | | 63. | HYDERABAD (Telangana) – JALGAON (Maharashtra) – | Fly91 | 18-04-2024 | | | HYDERABAD (Telangana) | | | +---------+-------------------------------------------------------------+-----------------+-------------------------------+ 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.

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