The Delhi Government extended the GST Exemption on 2 types of transportation Services by an aircraft and vessel.
In other words, the Government extended the exemptions on supply Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India and Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India.
The government seeks to amend the notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue-I), No.12/2017- State Tax (Rate), dated the 30th June, 2017.
In the said notification, in the Table against serial number 19A, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted; and against serial number 19B, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted.
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