Exemption for transit cargo services - supplies to Nepal and Bhutan attract nil Union Territory GST rate under amended notification. An amendment to the Union Territory Tax (Rate) notification adds serial 9B under Chapter 99 to exempt supplies of services associated with transit cargo to Nepal and Bhutan by prescribing a Nil UTGST rate; the change was made under section 8(1) of the UTGST Act and issued by Notification No. 30/2017 dated 29 September 2017.