Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees - 02/2019 - Integrated GST (IGST) Rate
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IGST exemption removed for services to Nepal or Bhutan; supplies paid in Indian rupees no longer exempt by amended notification Notification No. 2/2019 amends the IGST rate notification by omitting serial number 10D, thereby rescinding the exemption that had applied to supplies of services with place of supply in Nepal or Bhutan where payment was made in Indian rupees.
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IGST exemption removed for services to Nepal or Bhutan; supplies paid in Indian rupees no longer exempt by amended notification
Notification No. 2/2019 amends the IGST rate notification by omitting serial number 10D, thereby rescinding the exemption that had applied to supplies of services with place of supply in Nepal or Bhutan where payment was made in Indian rupees.
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