GST Exemption on transportation of goods by aircraft/vessel from customs station to a place outside India extended to 30.09.2021
MINISTRYOF FINANCE
(Department of Revenue)
Notification No. 04 /2020 -Central Tax (Rate)
New Delhi, the 30th September, 2020
G.S.R. 604(E).—In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 12/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:—
In the said notification, in the Table, –
(i) against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;
(ii) against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;
2.This notification shall come into force with effect from the 1st day of October, 2020.
[F. No.354/123/2020 -TRU]
PRAMOD KUMAR, Director
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 -Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No. 28/2019 -Central Tax (Rate), dated the 31st December, 2019 vide number G.S.R. 970(E), dated the 31st December, 2019.