Seeks to extend exemption of 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 (Amendment of notification No. 1136-F.T. dated 28.06.2017) - 840-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 840-F.T. Dated, Howrah, the 15th day of October, 2020 [ Corresponding Central Notification No. 04/2020-Central Tax (Rate) ] In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub-section (1) of section 11, subsection (5) of section 15 and section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1136-F.T., dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments 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 be deemed to have come into force with effect from the 1st day of October, 2020. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, IASS Additional Secretary to the Government of West Bengal