Transit cargo services exemption: state tax and cess set to nil for services to Nepal and Bhutan. Insertion of serial number 9B in the State Tax (Rate) notification classifies supply of services associated with transit cargo to Nepal and Bhutan under Chapter 99 and records Nil in the rate columns, thereby exempting these services from State tax; the amendment is made under section 11 of the Delhi GST Act and is effective from the date specified in the notification.
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Provisions expressly mentioned in the judgment/order text.
Transit cargo services exemption: state tax and cess set to nil for services to Nepal and Bhutan.
Insertion of serial number 9B in the State Tax (Rate) notification classifies supply of services associated with transit cargo to Nepal and Bhutan under Chapter 99 and records Nil in the rate columns, thereby exempting these services from State tax; the amendment is made under section 11 of the Delhi GST Act and is effective from the date specified in the notification.
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