The Central Board of Indirect Taxes and Customs (CBIC) extended the exemption on 2 types of transportation Services.
The CBIC extended the exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India under CGST Act till 30th day of September, 2021.
The Government amended the notification No.12/2017- Central Tax (Rate), dated the 28th June, 2017.
In the notification, in the Table, against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted.
The serial number 19A deals with services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Further against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted.
The serial number 19B deals with services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. The notification shall come into force with effect from the 1st day of October, 2020.
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