CGST and IGST 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

CLE-HO/POL/CIRCULAR/2020
Oct. 14, 2020

Members of the Council

CGST and IGST 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

Dear Member

As members are aware, as per CGST Notification No. 2/2018 dated 25.1.18 and IGST Notification No. 2/2018 dated 25.1.18, CGST and IGST exemptions were granted respectively 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 till 30.9.2018, which has since been extended till Sept. 30, 2020.

The Government has now issued CGST Notification (Rate) No. 4 dated 30.9.20 and IGSt Notification (Rate) No. 04/2020 dated 30.9.20, extending the aforesaid exemption by one year i.e. upto 30.09.2021.

Members may kindly note the above

Thanks and regards

R. Selvam IAS
Executive Director
COUNCIL FOR LEATHER EXPORTS