This instruction circulates information received from the Ministry of Civil Aviation (MoCA) relating to exemption notified under Notification No. 08/2024–Integrated Tax (Rate) concerning import of services by establishments of foreign airline companies from related persons or overseas establishments without consideration. The exemption is subject to conditions, including payment of applicable GST on transport of goods or passengers in India and certification by MoCA that the foreign airline is duly designated under a bilateral air services agreement. An additional condition of reciprocity requires certification that designated Indian airlines are not subject to similar taxes abroad. MoCA has furnished a list of designated foreign airlines operating in India for the Winter 2024–25 schedule and shared feedback from Indian carriers on reciprocity. The Office Memorandum and annexures are placed on the CBIC website for information and guidance of field formations.