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<h1>IGST exemption on overseas transportation of goods extended, maintaining zero-rating for carriage from Indian customs beyond prior expiry.</h1> Amendment substitutes the year specified against serial numbers 20A and 20B in the Integrated Tax (Rate) notification to extend the IGST exemption for transportation of goods by air or sea from the customs station of clearance in India to a place outside India; the notification is made under relevant provisions of the IGST and CGST Acts and takes effect from 1st October, 2020.