Nil-rate for transit cargo services to Nepal and Bhutan exempts state GST on such services under amended notification. Amendment inserts a new serial entry under Chapter 99 treating supply of services associated with transit cargo to Nepal and Bhutan as subject to a nil rate of State GST, made under the specified empowering provisions of the Himachal Pradesh Goods and Services Tax Act, 2017 and notified by the Excise and Taxation Department.