Notification No. 04/2020
Date: September 30, 2020
Subject: Extension of GST exemption on transportation of goods by air or by sea.
Description:
This notification amends Notification 12/2017 by extending the validity period of GST exemption for services relating to transport of goods by aircraft or vessel. The year “2020” is replaced with “2021” in the relevant entries, thereby extending the exemption up to 31 March 2021.
Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).