Extension of IGST 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. - 04/2020 - Integrated GST (IGST) Rate
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
IGST exemption on overseas transportation of goods extended, maintaining zero-rating for carriage from Indian customs beyond prior expiry. 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
IGST exemption on overseas transportation of goods extended, maintaining zero-rating for carriage from Indian customs beyond prior expiry.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.