Exemption for transit cargo services: supply to Nepal and Bhutan attracts nil GST under state notification. The Nagaland Government amended its GST notification to insert Chapter 99, serial 9B, declaring that supply of services associated with transit cargo to Nepal and Bhutan shall attract a nil rate of state GST, thereby exempting those services under the State Finance Department notification issued under section 11(1) of the Nagaland GST Act.