Exemption for transportation of goods by vessel from Indian customs clearance to abroad ends; definitions specify customs station and vessel. 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. 'Customs station' and 'vessel' are defined by reference to the Customs Act, 1962 and the Major Port Trusts Act, 1963 respectively.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for transportation of goods by vessel from Indian customs clearance to abroad ends; definitions specify customs station and vessel.
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. "Customs station" and "vessel" are defined by reference to the Customs Act, 1962 and the Major Port Trusts Act, 1963 respectively.
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