IGST on Supply of Services Associated with Transit Cargo to Nepal and Bhutan
Exempted
[Ref: Notification No. 31/2017-Integrated Tax (Rate) dated 29 September 2017]
Exempting supply of services associated
with transit cargo to Nepal and Bhutan
In exercise of the powers conferred by
sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017), the Central Government, 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 India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate),
dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 684(E), dated
the 28th June, 2017, namely:-
In the said notification, in the Table, after serial number 10A and the entries relating thereto, the following shall be inserted,
namely:-
|
(1) |
(2) |
(3) |
(4) |
(5) |
|
“10B |
Chapter 99 |
Supply of
services associated
with transit cargo to Nepal and
Bhutan (landlocked
countries). |
Nil |
Nil” |
[F.
No.354/221/2017 -TRU]