Extension of UTGST 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 Union Territory Goods and Services Tax (UTGST) exemption for services related to the transportation of goods by air or sea from Indian customs stations to overseas destinations has been extended. This exemption, previously set to expire, will now remain in effect for an additional year, until 30th September 2021. This extension aims to support businesses involved in international trade and logistics.

Ministry of Finance (Department of Revenue) (Central Board of Indirect Taxes and Customs) Notification No. 04/2020 Union TerritoryTax (Rate) New Delhi, the 30th September, 2020 G.S.R. 606(E). Inexercise of the powers conferred by sub-section (3) and (4) of section 7, subsection (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Good

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FAQ :

The notification extends the exemption from Union Territory Goods and Services Tax (UTGST) on services for transporting goods by air or sea from India to outside India.

The exemption has been extended by one year and will now be valid until 30th September 2021.

The exemption applies to 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.

This notification comes into force with effect from 1st October 2020.

This notification further amends the principal notification No. 12/2017 – Union Territory Tax (Rate), dated 28th June 2017.

Notification No : Notification No. 04/2020 – Union Territory Tax (Rate)
Source : https://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-04-2020-utgst-rate-english.pdf;jsessionid=2026B08E8BFC806BCD8DDA6831F4D99B

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