Exemption for cross-border transportation of goods extended under GST notification, with validity and effective date amended accordingly. Amendment substitutes the figures '2020' with '2021' in specified serial entries of the State tax rate notification to extend the exemption for transportation of goods from customs stations of clearance in India to places outside India, thereby continuing the exemption under the State GST framework. The notification is made under the Gujarat Goods and Services Tax Act, 2017 and is deemed to have come into force on 1 October 2020.