Heading 9965 - GST - Services - General Exemption from GST - CGST / UTGST / SGST / IGST

Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after the 30th day of September 2022. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (v) Customs station shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962) ; ************* Notes: As Amended vide N OTIFICATION No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021 , before it was read as, Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after the 30th day of September 2021. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (v) Customs station shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962) ; ************* Notes: As Amended vide NOTIFICATION NO. 04/2020- Integrated Tax (Rate) dated 30-09-2020 w.e.f. 01-10-2020 before it was read as, Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after the 30th day of September 2020. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (v) Customs station shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962) ; ****************************** Note: As amended vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019, before it was read as, Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after the 30th day of September 2019. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (v) Customs station shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962) ; ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after the 30th day of September 2018. Definitions: (f) aircraft has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); (v) Customs station shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962) ; ****************************** Note: As inserted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018