The CBIC vide Notification No. 4/2020- Central Tax (Rate) dated September 30, 2020 amended Notification No. 12/2017- Central Tax (Rate) dated June 28, 2017 (“Services Exemption Notification”) to extend the exemption of services by way of transportation of goods by an aircraft/ vessel from customs station of clearance in India to a place outside India till September 30, 2021. Relevant portion of the Service Exemption Notification now states as under:
|
Sl. No. |
Heading |
Description of Services |
Rate (percent.) |
Condition |
|
19A |
Heading 9965 |
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. |
Nil |
Nothing contained in this serial number shall apply after the 30th day of September 2021 |
|
19B |
Heading 9965 |
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. |
Nil |
Nothing contained in this serial number shall apply after the 30th day of September, 2021 |
This notification shall come into force with effect from October 1, 2020.
Similar notifications have been passed under Integrated Goods and Services Tax Act, 2017 (“IGST Act”) and Union Territory Goods and Services Tax Act, 2017 (“UTGST Act”).
CGST Notification: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/No.-04-2020-Central-Tax-Rate.pdf
IGST Notification: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/No.-04-2020-Integrated-Tax-Rate.pdf
UTGST Notification: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/No.-04-2020-–-Union-Territory-Tax-Rate.pdf