Transit cargo services exemption: supplies for Nepal and Bhutan are exempt from West Bengal state GST. Amendment inserts serial 9B, Chapter 99, providing a nil rate under West Bengal SGST for supply of services associated with transit cargo to Nepal and Bhutan, effected under the West Bengal GST Act and treated as effective from the stated earlier date.
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Provisions expressly mentioned in the judgment/order text.
Transit cargo services exemption: supplies for Nepal and Bhutan are exempt from West Bengal state GST.
Amendment inserts serial 9B, Chapter 99, providing a nil rate under West Bengal SGST for supply of services associated with transit cargo to Nepal and Bhutan, effected under the West Bengal GST Act and treated as effective from the stated earlier date.
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