Extension of CGST 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, by one year i.e. upto 30.09.2021. (Notification No. 04/2020-State Tax (Rate)

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-I) DEPARTMENT Notification No. 04/2020 — State Tax (Rate) No. F.3 (73)/Fin (Rev-1)/2020-21/DS-IV/ - In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub-section (1) of sectionl1, sub-section (5) of section 15 and section 148 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in 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 30™ June, 2017, published in the Gazette of Delhi, Extraordinary, Part 1V, vide No. 3 (15)/Fin.(Rev-l)/2017-18/DS-V1/380, dated the 30" June, 2017, namely:— 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 come into force with effect from the Ist day of October, 2020. By order and in the name of the Lt. Governor of the National Capital as (Manoj Kumar) Copy forwarded for information to:- 1. The Principal Secretary to the Hon’ble Lieutenant Governor, Delhi. 2. The Principal Secretary (GAD), Govt. of NCT of Delhi with the request to publish the notification in Delhi Gazette Part-IV (Extraordinary) in today’s date. 3. The Secretary (Finance), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 4. The Commissioner, State Tax, Delhi, Vyapar Bhawan, I.P. Estate, New Delhi. 5. The Additional Secretary to the Hon’ble Chief Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, 1.P Estate, New Delhi 6. The Secretary to Finance Minister, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 7. The Additional Secretary (Law), Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi 8. The P.S. to the Leader of Opposition, 29, Delhi Legislative Assembly, Old Secretariat, Delhi. en to Chief Secretary, Govt. of NCT of Delhi, Delhi Sachivalaya, I.P. Estate, New Delhi. 10/ Website. (Manoj Kumar) Note: -The principal notification was published in the Gazette of Delhi, Extraordinary, Part IV, vide notification No. 12/2017 - State Tax (Rate), dated the 30" June, 2017, vide number F.3 (15)/Fin.(Rev-l)/2017-18/DS-V1I/380, dated the 30“ June, 2017 and was last amended by notification No. 28/2019 - State Tax (Rate), dated the 16" July, 2020 vide number F.3 (16)/Fin.(Rev-1)/2020-21/DS-IV/28, dated the 16™ July, 2020.