GST exemption extension for export transportation services by air or sea prolongs applicable period, affecting tax liability. The amendment substitutes a later year for the earlier year in the Table entries for serial numbers 19A and 19B, extends the Goods and Services Tax exemption for transportation of goods by air or by sea from the customs station of clearance in India to a place outside India, and declares the amendment effective from 1 October 2020 under powers conferred by the Kerala State Goods and Services Tax Act, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST exemption extension for export transportation services by air or sea prolongs applicable period, affecting tax liability.
The amendment substitutes a later year for the earlier year in the Table entries for serial numbers 19A and 19B, extends the Goods and Services Tax exemption for transportation of goods by air or by sea from the customs station of clearance in India to a place outside India, and declares the amendment effective from 1 October 2020 under powers conferred by the Kerala State Goods and Services Tax Act, 2017.
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