Exemption for transit cargo services to Nepal and Bhutan now attracts a nil central GST rate under amended notification. The Central Government amended the Central GST rate notification to insert under Chapter 99 a new entry prescribing a nil central tax rate for the supply of services associated with transit cargo to Nepal and Bhutan, thereby expressly exempting such transit-related services from central tax by adding the relevant serial entry to the rate Table.
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Provisions expressly mentioned in the judgment/order text.
Exemption for transit cargo services to Nepal and Bhutan now attracts a nil central GST rate under amended notification.
The Central Government amended the Central GST rate notification to insert under Chapter 99 a new entry prescribing a nil central tax rate for the supply of services associated with transit cargo to Nepal and Bhutan, thereby expressly exempting such transit-related services from central tax by adding the relevant serial entry to the rate Table.
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