Notification No. 04/2020 – Central Tax (Rate): Extension of CGST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. up to 30.09.2021.

Important Keyword: F. No.354/123/2020-TRU, Notification No. 04/2020 – Central Tax (Rate), Section 9(4)(3) CGST Act 2017, Section 11(1) CGST Act 2017, Section 15(5) CGST Act 2017, Section 148 CGST Act 2017, Notification No. 12/2017 – Central Tax (Rate), Notification No. 28/2019 – Central Tax (Rate).

[F. No.354/123/2020-TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 30th September, 2020

Notification No. 04/2020 – Central Tax (Rate)

GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

G.S.R. —–(E). In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the 28th June, 2017, namely:

In the said notification, in the Table, –

(i) against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;

(ii) against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted;

2. This notification shall come into force with effect from the 1st day of October, 2020.

(Pramod Kumar)
Director to the
Government of India

Note: – The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by notification No. 28/2019 – Central Tax (Rate), dated the 31st December, 2019 vide number G.S.R. 970(E), dated the 31st December, 2019.

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Download Pdf: https://taxinformation.cbic.gov.in/