Heading 9965
Services – Exemption from GST
GST
Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
Conditions
Nothing contained in this serial number shall apply after 30th day of September 2022.
Definition
(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);
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
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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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m customs station of clearance in India to a place outside India.
Conditions
Nothing contained in this serial number shall apply after 30th day of September 2020.
Definition
(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);
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
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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 a vessel from customs station of clearance in India to a pla
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Plain text (Extract) only
For full text:-Visit the Source
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