Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR - 42/2017 - Integrated GST (IGST) Rate

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IGST exemption for services with place of supply in Nepal or Bhutan where payment is made in Indian Rupees. Supplies of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees, are assigned a nil IGST rate by insertion of a new entry in the IGST rate notification under Chapter 99, making the exemption conditional on both the place of supply and payment currency.

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.

IGST exemption for services with place of supply in Nepal or Bhutan where payment is made in Indian Rupees.

Supplies of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees, are assigned a nil IGST rate by insertion of a new entry in the IGST rate notification under Chapter 99, making the exemption conditional on both the place of supply and payment currency.

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Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR - 42/2017 - Integrated GST (IGST) Rate

IGST exemption for services with place of supply in Nepal or Bhutan where payment is made in Indian Rupees.

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Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan against payment in INR - 42/2017 - Integrated GST (IGST) Rate

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IGST exemption for services with place of supply in Nepal or Bhutan where payment is made in Indian Rupees.

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