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. - 04/2020 - Union Territory GST (UTGST) Rate

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 04/2020 Union Territory 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 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- Union Territory Tax (Rate), dated the 28 th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28 th 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. [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), dated the 28th June, 2017 and was last amended by notification No. 28/2019 - Union Territory Tax (Rate), dated the 31st December, 2019 vide number G.S.R. 974(E), dated the 31st December, 2019 .