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    <description>Exemption from GST covers transportation of goods by a vessel from the customs station of clearance in India to a place outside India, subject to the condition that the exemption shall not apply after 30th day of September 2022. &quot;Customs station&quot; and &quot;vessel&quot; are defined by reference to the Customs Act, 1962 and the Major Port Trusts Act, 1963 respectively.</description>
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