UTGST exemption for transportation of goods by air or sea extended, maintaining zero-rate export treatment effective October. Extension of the UTGST exemption for transportation of goods by air or by sea from the customs station of clearance in India to a place outside India by substituting the year against serial numbers 19A and 19B in the Union Territory Tax (Rate) notification, thereby extending the exemption period. The amendment is effected by Notification No. 04/2020 and takes effect from 1 October 2020.