Exemption for transit cargo services to Nepal and Bhutan established, making such services zero-rated under IGST rules. 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.