Heading 9965
Services – Exemption from GST
GST
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India.
Conditions
Nothing contained in this serial number shall apply after the 30th day of September 2022.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
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Notes:
As Amended vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as,
Services by
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toms station of clearance in India to a place outside India.
Conditions
Nothing contained in this serial number shall apply after the 30th day of September 2020.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(v) “Customs station” shall have the same meaning as assigned to it in clause (13) of section 2 of the Customs Act, 1962 (52 of 1962);
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Note:
As amended vide Notification No. 20/2019- Integrated Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019, before it was read as,
Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place ou
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Plain text (Extract) only
For full text:-Visit the Source
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