EXTENSION OF APGST 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 - G.O.Ms.No.318 - Andhra Pradesh SGST
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APGST exemption for international goods transport by air or sea extended, preserving tax relief for cross-border shipments. The Andhra Pradesh Government amended G.O.Ms.No.588 to extend the APGST exemption for transportation of goods by air or sea from the customs station of clearance in India to places outside India by substituting the year in entries for serial numbers 19A and 19B from 2020 to 2021; the amendment, made under specified provisions of the Andhra Pradesh GST Act and on the GST Council's recommendation, takes effect from 1 October 2020.
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Provisions expressly mentioned in the judgment/order text.
APGST exemption for international goods transport by air or sea extended, preserving tax relief for cross-border shipments.
The Andhra Pradesh Government amended G.O.Ms.No.588 to extend the APGST exemption for transportation of goods by air or sea from the customs station of clearance in India to places outside India by substituting the year in entries for serial numbers 19A and 19B from 2020 to 2021; the amendment, made under specified provisions of the Andhra Pradesh GST Act and on the GST Council's recommendation, takes effect from 1 October 2020.
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