Exempting supply of services associated with transit cargo to Nepal and Bhutan
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 30/2017- Central Tax (Rate)
New Delhi, the 29th September, 2017
G.S.R. 1211(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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. 12/2017- Central 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. 691(E), dated the 28th June, 2017, namely:-
In the said notification, in the Table, after serial number 9A and the entries relating thereto, the following shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) |
| “9B | Chapter 99 | Supply of services associated with transit cargo to Nepal and Bhutan (landlocked countries). | Nil | Nil”. |
[F. No.354/221/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note:- The principal notification was published in the Gazette of India, Extraordinary, vide Notification No. 12/2017- Central Tax (Rate), dated the 28th June, 2017, vide number G.S.R. 691 (E), dated the 28th June, 2017 and was last amended by Notification No. 25/2017- Central Tax (Rate), dated the 21st September, 2017 vide number G.S.R. 1180 (E), dated the 21″ September, 2017.
what are the services associated with transit cargo covered under the exemption notification?