Extension of UTGST 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. upto 30.09.2021.

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..... tory Tax (Rate) New Delhi, the 30th September, 2020 G.S.R. 606(E) .-In exercise of the powers conferred by sub-section (3) and (4) of section 7 , sub-section (1) of section 8 and clause (iv) and clause (xxvii) of section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 and section 148 of the Central Goods and Ser .....

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..... the figures 2021 shall be substituted; 2. This notification shall come into force with effect from the 1st day of October, 2020. [F. No.354/123/2020 -TRU] PRAMOD KUMAR, Director Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 Union Territory Tax (Rate), dated the 28thJune, 2017, vide number G.S.R. 703 (E), .....

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