Exemption to Supply of services where place of supply is Nepal & Bhutan, against payment in rupees– 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 vide Notification No. 2/2019- Integrated Tax (Rate) Dated 4th February, 2019.
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2019- Integrated Tax (Rate)
New Delhi, the 4th February, 2019
G.S.R. 86(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 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, serial number 10D and the entries relating thereto, shall be omitted.
[F. No.354/221/2017 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 9/2017 – Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 684 (E), dated the 28th June, 2017 and was last amended by notification No. 29/2018 – Integrated Tax (Rate), dated the 31st December, 2018 vide number G.S.R. 1276(E), dated the 31st December, 2018.
