cron is not timezone aware on per line base

[ABorland]

We need to specify many different cronjobs in many different timezones

http://blogs.oracle.com/chrisg/entry/timezone_aware_cron_finally_pushed
OpenSolaris finally contains a version of cron that understands and correctly handles having different timezones. You can also specify a different home directory (useful when you don't want NFS to get involved in your cron job for any reason) and shell to run jobs in. It should be in build 106 of OpenSolaris & Nevada.
This brings you crontab in line with at(1) which has been timezone aware for some time.
To use simply set the variables HOME, TZ and SHELL in your crontab file and all subsequent lines will use those values until the next HOME, TZ and SHELL lines are found:

[Launchpad Janitor (janitor)]

Status changed to 'Confirmed' because the bug affects multiple users.

[Matt Panaro (matt-extensicom)]

redhat/fedora supports CRON_TZ now as well

[Rostislav (rostislav-kouznetsov)]

The issue is still there in 20.04: cron ignores CRON_TZ in crontab.
Suse cron respects CRON_TZ variable.