Transit cargo services to Nepal and Bhutan now zero-rated under Telangana SGST by insertion of a Chapter 99 entry. The Government amended Notification No.12/2017 State Tax (Rate) by inserting serial 9B under Chapter 99 to list Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) with corresponding 'Nil' entries in the table, thereby reflecting a zero rate for that service under the State tax schedule; the notification specifies an earlier effective date for the amendment.