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CBEC amends NOT. No. 9/2017- IT (Rate) so as to exempt IGST on inter-state supply of services to Nepal and Bhutan

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 27th October, 2017

No. 42/2017-Integrated Tax (Rate)

G.S.R. 1338(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, after serial number 10C and the entries relating thereto, the following shall be inserted, namely:—

(1) (2) (3) (4) (5)
“10D Chapter 99 Supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees Nil Nil”.

[F. No. 354/221/2017-TRU]

GUNJAN KUMAR VERMA,

Under Secy.

Note : The principal notification was published in the Gazette of India, Extraordinary, vide notification 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. 33/2017-Integrated Tax (Rate), dated the 13th October, 2017 vide number G.S.R. 1276(E), dated the 13th October, 2017

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