CBIC extends exemption on 2 type of transportation Services

CBIC extends exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India under CGST Act till 30th day of September, 2021 vide Notification No. 04/2020 – Central Tax (Rate) dated 30th September, 2020.
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 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]