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    <description>Extension of the CGST exemption maintains tax-free treatment for services of transporting goods by air or sea from the customs station of clearance in India to a place outside India by amending the principal notification&#039;s entries (19A and 19B) to substitute the later year, thereby continuing the exemption for the extended period under the Central Goods and Services Tax Act, 2017, effective from the notification&#039;s commencement date.</description>
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