GST

GST Exemption on transportation of goods by aircraft/vessel extended to 30.09.2021

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.
 

Download Notification Click Here >>

----------- Similar Posts: -----------
Share

Recent Posts

  • Income Tax

In absence of mala fide intention bank should not be treated as assessee in default

In absence of mala fide intention bank should not be treated as assessee in default for late deduction and deposit…

13 hours ago
  • Income Tax

Whether bank account was fraudulently open in the name of assessee is question of fact

Whether bank account was fraudulently open in the name of assessee is question of fact. High Court declined to entertain…

15 hours ago
  • Concurrent Audit

SBI Concurrent Auditor Empanelment of Chartered Accountant Firms 2024-25. Last date 18.05.2024

SBI Concurrent Auditor Empanelment of Chartered Accountant Firms for FY 2024-25 SBI Concurrent Auditor Empanelment of CA Firms for FY…

17 hours ago
  • Companies Act

Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants

Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants In 2015, the Ministry of Corporate Affairs…

1 day ago
  • VAT

Trade Tax refund withheld beyond stipulated period & adjusted from demand unjustified – SC

Trade Tax Department was unjustified in retaining refund beyond stipulated period and adjusting it against default notices issued subsequently. In…

1 day ago
  • Income Tax

Notice issued u/s 143(2) prior to filing of return of income assessee is invalid

Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…

2 days ago