Zero rate on transit cargo services to Nepal and Bhutan removes state tax liability for those cross-border services under GST. The State Government inserts entry 9B in the Table under Chapter 99 to apply a nil state tax rate to the supply of services associated with transit cargo to Nepal and Bhutan, thereby treating those services as having no state tax liability under the amended rate notification.
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Provisions expressly mentioned in the judgment/order text.
Zero rate on transit cargo services to Nepal and Bhutan removes state tax liability for those cross-border services under GST.
The State Government inserts entry 9B in the Table under Chapter 99 to apply a nil state tax rate to the supply of services associated with transit cargo to Nepal and Bhutan, thereby treating those services as having no state tax liability under the amended rate notification.
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