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transportation of goods

thotla naresh (article student) (32 Points)

15 May 2019

transportation of export consignment from India to outside india by air and water weather gst is exempt or payable?

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Asiya Begum (Chartered Accountant) (687 Points)
Replied 15 May 2019

Transportation of goods by an aircraft from customs station of clearance in India to a place outside India is exemted from GST vide entry No. 19A of Notification No. 12/2017 - CT (rate) and

Transportation of goods by vessel from customs station of clearance in India to a place outside India is exemted from GST vide entry No. 19B of Notification No. 12/2017 - CT (rate).

The exemption under both the above entries is applicable only till 30th September 2019.

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Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 15 May 2019

As per Notification 14/2018 CT (R) yes its exempted under sunset clause till 30/09/2019 by an aircraft/ Vessel from customs station of clearance in India to a place outside India.

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