Transit cargo services exemption: supply associated with transit to Nepal and Bhutan now nil-rated under Goa GST notification. The Government of Goa inserted serial 9B in the notification's Table under Chapter 99: 'Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).' The corresponding tax entries are recorded as 'Nil' and 'Nil', thereby exempting those services under the amended Goa GST notification.