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of <h1>IGST exemption on air and sea transport services extended until September 30, 2021, per Notification No. 04/2020.</h1> The Ministry of Finance, Department of Revenue, has issued Notification No. 04/2020, extending the Integrated Goods and Services Tax (IGST) exemption on services related to the transportation of goods by air or sea from customs stations in India to locations outside India. This exemption, initially set to expire in 2020, is now extended until September 30, 2021. The decision is made under the Integrated Goods and Services Tax Act, 2017, and the Central Goods and Services Tax Act, 2017, based on the Council's recommendations and public interest considerations. The notification is effective from October 1, 2020.
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