Exemption for GTA Services Export via Land Customs Stations Effective from Feb 14, 2015, Not Retroactive.

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....GTA Services - benefit of N/N. 31/2012-ST - the land customs station having been introduced in the notification w.e.f. 14 February, 2015, it cannot be held that the exemption was effective from the original date of issuance of the notification even in respect of exports from land customs station.....