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        GST Exemption for Services in Nepal and Bhutan Removed by Notification No. 2/2019-Integrated Tax (Rate)

        Chapter 99, which previously provided a general exemption from GST for services supplied with a place of supply in Nepal or Bhutan against payment in Indian Rupees, has been omitted. This omission was made through Notification No. 2/2019- Integrated Tax (Rate) dated February 4, 2019. The original provision was inserted via Notification No. 42/2017 dated October 27, 2017.

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