Notification 31/2017 - Integrated Tax Rate
Date: September 29, 2017
Effective From: September 29, 2017
Subject
Exempting supply of services associated with transit cargo to Nepal and Bhutan
Content
G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)vide number G.S.R. 684(E), dated the 28thJune, 2017, namely:-
Note:-The principal notification was published in the Gazette of India, Extraordinary, vide No.9/2017- Integrated Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 25/2017 - Integrated Tax (Rate),dated the 21st September, 2017 vide number G.S.R.1183 (E), dated the 21st September, 2017
In the said notification, in the Table, after serial number 10A and the entries relating thereto, the following shall be inserted, namely:-
| (1) | (2) | (3) | (4) | (5) |
| 10B | Chapter 99 | Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries) | Nil | Nil |