Transit cargo services exemption: services for transit to Nepal and Bhutan exempt under Assam GST, attracting nil tax. Assam inserts entry 9B in Chapter 99 to categorise the supply of services associated with transit cargo to Nepal and Bhutan as exempt, showing Nil tax in the notification Table. The amendment to Notification No. FTX.56/2017/25 declares these services nil-rated and states the amendment is effective from 28th September, 2017.