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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exemption for transit cargo services to Nepal and Bhutan established, making such services zero-rated under IGST rules.</h1> The notification inserts a new entry in Chapter 99 (item 10B) prescribing a nil IGST rate for the supply of services associated with transit cargo to Nepal and Bhutan, thereby exempting those services under the IGST rate framework; the amendment is made by modifying the principal IGST rate notification pursuant to the government's statutory power to notify IGST rates.

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