Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021.

Last updated: 01 October 2020

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The Central Government has extended the CGST exemption for services related to the transportation of goods by air or sea from customs stations in India to locations outside India. This exemption, originally set to expire, will now be in effect for an additional year, until 30th September 2021. The amendment updates the relevant notification, extending the validity period for these specific services.

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) 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

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

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3 Years PLAN

4999

(Excl. of GST ₹899)

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FAQ :

This notification extends the CGST exemption on services by way of transportation of goods by air or by sea from a customs station of clearance in India to a place outside India.

The exemption has been extended by one year, up to and including 30th September 2021.

This notification comes into force with effect from the 1st day of October, 2020.

The notification of the Government of India, Ministry of Finance (Department of Revenue), No. 12/2017 - Central Tax (Rate), dated the 28th June, 2017 has been amended.

In the Table of the principal notification, the figures '2020' have been substituted with '2021' against serial numbers 19A and 19B in column (5).

Notification No : Notification No. 04/2020 – Central Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-04-2020-cgst-rate-english.pdf;jsessionid=3350EAD8CC7CF1873432860BD84DD3F2

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