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

Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after 30th day of September 2022. Definition (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) ; (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); ************* 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 a vessel from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after 30th day of September 2021. Definition (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) ; (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); ************* 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 a vessel from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after 30th day of September 2020. Definition (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) ; (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); ****************************** 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 a vessel from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after 30th day of September 2019. Definition (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) ; (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); ************* 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 a vessel from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after 30th day of September 2018. Definition (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) ; (zzm) vessel has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); ****************************** Note: As inserted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018